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Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale
[Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]

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  • Bonache, Adrien
  • Maurice, Jonathan
  • Georgescu, Irène

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 the methods of meta-analysis implemented do not make it possible to conclude without prudence. The link “budget participation-managerial performance” paradoxically seems negative for the articles of better quality.

Suggested Citation

  • Bonache, Adrien & Maurice, Jonathan & Georgescu, Irène, 2009. "Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale [Lesson from Meta-analysis for the relation between budgetary participation and managerial performance]," MPRA Paper 12958, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:12958
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    More about this item

    Keywords

    meta-analysis; budgetary participation; managerial performance; box score method; best-evidence synthesis;
    All these keywords.

    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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