IDEAS home Printed from https://ideas.repec.org/p/hal/journl/halshs-00460130.html
   My bibliography  Save this paper

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

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)

  • Moris Karen

    (FARGO - UL2 - Université Lumière - Lyon 2)

  • 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 & Moris Karen & Irène Georgescu, 2009. "Enseignements D'Une Meta-Analyse Sur Le Lien Participation Budgetaire-Performance Manageriale," Post-Print halshs-00460130, HAL.
  • Handle: RePEc:hal:journl:halshs-00460130
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00460130
    as

    Download full text from publisher

    File URL: https://halshs.archives-ouvertes.fr/halshs-00460130/document
    Download Restriction: no

    Other versions of this item:

    References listed on IDEAS

    as
    1. Bernard M. Bass & Harold J. Leavitt, 1963. "Some Experiments in Planning and Operating," Management Science, INFORMS, vol. 9(4), pages 574-585, July.
    2. 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.
    3. 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.
    4. repec:bla:joares:v:23:y:1985:i:2:p:502-512 is not listed on IDEAS
    5. Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
    6. A.B. Bonache & J. Maurice, 2010. "A Best Evidence Synthesis On The Link Between Budgetary Participation And Managerial Performance," Journal of Applied Economic Sciences, Spiru Haret University, Faculty of Financial Management and Accounting Craiova, vol. 5(2(12)/Sum), pages 34-47.
    7. 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.
    8. repec:bla:joares:v:11:y:1973:i::p:225-253 is not listed on IDEAS
    9. Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
    10. 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.
    11. 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.
    12. 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.
    13. 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.
    14. 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.
    15. 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.
    16. repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
    17. 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.
    18. 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.
    19. 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.
    20. repec:bla:joares:v:28:y:1990:i:2:p:388-397 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    meta-analysis; budgetary participation; managerial performance; box score methods; best-evidence synthesis; méta-analyse; participation budgétaire; performance managériale; méthodes des votes; synthèse des meilleurs études;

    JEL classification:

    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. 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). General contact details of provider: https://hal.archives-ouvertes.fr/ .

    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 CitEc recognized a reference but did not link an item in RePEc 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.