Enseignements D'Une Meta-Analyse Sur Le Lien Participation Budgetaire-Performance Manageriale
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.
|Date of creation:||27 May 2009|
|Publication status:||Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM, 2009|
|Note:||View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00460130|
|Contact details of provider:|| Web page: https://hal.archives-ouvertes.fr/|
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.:
- 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.
- Bernard M. Bass & Harold J. Leavitt, 1963. "Some Experiments in Planning and Operating," Management Science, INFORMS, vol. 9(4), pages 574-585, July.
- 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.
- 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.
- 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.
- 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.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736237, HAL.
- Adrien Bonache & Jonathan Maurice & Karen Moris, 2010. "A best evidence synthesis on the link between budgetary participation and managerial performance," Post-Print hal-00736246, HAL.
- 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.
- Bonache, Adrien & Maurice, Jonathan & Moris, Karen, 2010. "A Best evidence synthesis on the link between budgetary participation and managerial performance," MPRA Paper 20924, University Library of Munich, Germany.
- repec:bla:joares:v:23:y:1985:i:2:p:502-512 is not listed on IDEAS
- 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.
- Selwyn Becker & David Green & Jr., 1962. "Budgeting and Employee Behavior," The Journal of Business, University of Chicago Press, vol. 35, pages 392-392.
- 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.
- repec:bla:joares:v:11:y:1973:i::p:225-253 is not listed on IDEAS
- 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.
- repec:bla:joares:v:13:y:1975:i:2:p:177-203 is not listed on IDEAS
- Shields, J. F. & Shields, M. D., 1998. "Antecedents of participative budgeting," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 49-76, January.
- 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.
- 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.
- 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.
- repec:bla:joares:v:28:y:1990:i:2:p:388-397 is not listed on IDEAS
- 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.
- 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. Full references (including those not matched with 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 references are entirely missing, you can add them using this form.