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Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale

Author

Listed:
  • Adrien Bonache

    (Institut des Sciences de l'Entreprise et du Management - UM1 - Université Montpellier 1)

  • Jonathan Maurice

    (Institut des Sciences de l'Entreprise et du Management - UM1 - Université Montpellier 1)

  • Karen Moris

    (UL2 - Université Lumière - Lyon 2, LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

  • Irène Georgescu

    (Institut des Sciences de l'Entreprise et du Management - UM1 - Université Montpellier 1)

Abstract

This meta-analysis is a critical comparison of three of quantitative synthesis. It applies some propositions of the Potsdam international consultation on meta-analysis, in the field of management control. Study design. After a traditional narrative review, three meta-analysis methodologies for the synthesis of articles with heterogeneous methodologies and fields are presented. After a short critical presentation of our results with "box score" and p-values combination methods, we show the result of best-evidence synthesis and its stability as recommended at the Potsdam international consultation on meta-analysis. Results. The results of methods of meta-analysis implemented do not make it possible to conclude without prudence. The link "budget participation-managerial performance" is not statistically significant for the articles of better quality.

Suggested Citation

  • Adrien Bonache & Jonathan Maurice & Karen Moris & Irène Georgescu, 2009. "Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale," Post-Print halshs-00460130, HAL.
    • Handle: RePEc:hal:journl:halshs-00460130
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460130v1
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    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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