IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this paper or follow this series

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.

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

File URL: http://halshs.archives-ouvertes.fr/docs/00/46/01/30/PDF/p135.pdf
Download Restriction: no

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

as
in new window

Length:
Date of creation: 2009
Date of revision:
Publication status: Published - Presented, La place de la dimension européenne dans la Comptabilité Contrôle Audit, 2009, Strasbourg, France
Handle: RePEc:hal:journl:halshs-00460130
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00460130/en/
Contact details of provider: Web page: http://hal.archives-ouvertes.fr/

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:

as in new window
  1. Klaus Derfuss, 2009. "The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis," European Accounting Review, Taylor & Francis Journals, vol. 18(2), pages 203-239.
  2. 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.
  3. Mark K. Hirst, 1987. "Some Further Evidence on the Effects of Budget Use and Budget Participation on Managerial Perfor Mance," Australian Journal of Management, Australian School of Business, vol. 12(1), pages 49-56, June.
  4. Jermias, Johnny & Setiawan, Trisnawati, 2008. "The moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance," The International Journal of Accounting, Elsevier, vol. 43(3), pages 268-292, September.
  5. Dunk, Alan S., 1995. "The joint effect of participative budgeting and managerial interest in innovation on departmental performance," Scandinavian Journal of Management, Elsevier, vol. 11(1), pages 75-85, March.
  6. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
  7. Otley, David & Pollanen, Raili M., 2000. "Budgetary criteria in performance evaluation: a critical appraisal using new evidence," Accounting, Organizations and Society, Elsevier, vol. 25(4-5), pages 483-496, May.
  8. Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance," Working Papers CREGO 1101002, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
  9. Bernard M. Bass & Harold J. Leavitt, 1963. "Some Experiments in Planning and Operating," Management Science, INFORMS, vol. 9(4), pages 574-585, July.
  10. 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.
  11. Chenhall, Robert H. & Brownell, Peter, 1988. "The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 225-233, April.
  12. Parker, Robert J. & Kyj, Larissa, 2006. "Vertical information sharing in the budgeting process," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 27-45, January.
  13. 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.
  14. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392.
  15. 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.
  16. Mia, Lokman, 1989. "The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note," Accounting, Organizations and Society, Elsevier, vol. 14(4), pages 347-357, July.
Full references (including those not matched with items on IDEAS)

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

When requesting a correction, please mention this item's handle: RePEc:hal:journl:halshs-00460130. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD)

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.