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

  • Adrien Bonache

    ()

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - Université d'Auvergne - Clermont-Ferrand I - UBP - Université Blaise Pascal - Clermont-Ferrand 2 - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

  • Jonathan Maurice

    ()

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

  • Karen Moris

    ()

    (CRCGM - Centre de Recherche Clermontois en Gestion et Management - Université d'Auvergne - Clermont-Ferrand I - UBP - Université Blaise Pascal - Clermont-Ferrand 2 - École Supérieure de Commerce (ESC) - Clermont-Ferrand)

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.

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Paper provided by HAL in its series Post-Print with number hal-00736237.

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Date of creation: 2010
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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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  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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