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A best evidence synthesis on the link between budgetary participation and managerial performance

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Listed:
  • Adrien Bonache

    () (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Jonathan Maurice

    () (MRM - Montpellier Research in Management - UM1 - Université Montpellier 1 - UM3 - Université Paul-Valéry - Montpellier 3 - UM2 - Université Montpellier 2 - Sciences et Techniques - UPVD - Université de Perpignan Via Domitia - Groupe Sup de Co Montpellier (GSCM) - Montpellier Business School - UM - Université de Montpellier)

  • Karen Moris

    () (CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

Abstract

Using the best evidence synthesis method [Slavin, (1995)], we find out an accurate summary on the link between budgetary participation (BP) and managerial performance (MP). The use of selection criteria allowed to decrease the heterogeneity. Our results report the presence of the heterogeneity by cultural and industrial contingencies. American surveys reveal a significant positive link but suffer from heterogeneity of the sample. Under the sample homogeneity principle, Australian surveys reveal a non-significant negative link and only Taiwanese surveys reveal a positive and significant link. This last result has to encourage researchers to continue the study of publicly traded firms in the Taiwan Stock Exchange to study the causal link between the two variables with a Granger test and to study the evolution of this link over time in other countries.

Suggested Citation

  • Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
  • Handle: RePEc:hal:journl:hal-00736237 Note: View the original document on HAL open archive server: https://hal.archives-ouvertes.fr/hal-00736237
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    References listed on IDEAS

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    1. Lau, Chong M. & Low, Liang C. & Eggleton, Ian R. C., 1995. "The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence," Accounting, Organizations and Society, Elsevier, vol. 20(5), pages 359-381, July.
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    Cited by:

    1. Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale
      [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]
      ," MPRA Paper 12958, University Library of Munich, Germany.
    2. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing
      [A meta-analysis of the literature on the determinants of the adoption of activity-base
      ," MPRA Paper 73381, University Library of Munich, Germany.

    More about this item

    Keywords

    Best evidence synthesis; Budgetary participation; Managerial performance; Meta-analysis; Subgroup analysis;

    JEL classification:

    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • C89 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Other

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