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Enseignements D'Une Meta-Analyse Sur Le Lien Participation Budgetaire-Performance Manageriale

  • Adrien Bonache

    (Institut des Sciences de l'Entreprise et du Management - Université Montpellier I)

  • Jonathan Maurice

    (Institut des Sciences de l'Entreprise et du Management - Université Montpellier I)

  • Moris Karen

    (FARGO - Université Lyon II)

  • Irène Georgescu

    (Institut des Sciences de l'Entreprise et du Management - Université Montpellier I)

Cette méta-analyse se veut être une comparaison critique de trois méthodologies de synthèse quantitative. Elle permettra de mettre en application, en contrôle de gestion, certaines préconisations du forum international de Potsdam (1994) sur la méta-analyse. Conception de l'étude. Nous présentons, après un bref état de l'art classique sur le lien « participation budgétaire-performance managériale », trois méthodologies de métaanalyse en présence d'articles fortement hétérogènes quant à leurs méthodes et terrains. Après application des méthodes des votes et de la combinaison des « p-values », nous appliquons sur nos articles la « best-evidence synthesis » recommandée au forum de Potsdam. Résultats. Les résultats des méthodes de méta-analyse mises en oeuvre ne permettent pas de conclure sans prudence. Le lien est non-significatif pour les articles de meilleure qualité.

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Paper provided by HAL in its series Post-Print with number halshs-00460130.

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Date of creation: 2009
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Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00460130
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  1. Merchant, Kenneth A., 1984. "Influences on departmental budgeting: an empirical examination of a contingency model," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 291-307, October.
  2. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  3. Brownell, Peter & Dunk, Alan S., 1991. "Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 693-703.
  4. Nouri, H. & Parker, R. J., 1998. "The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment," Accounting, Organizations and Society, Elsevier, vol. 23(5-6), pages 467-483.
  5. 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.
  6. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392.
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