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A Best evidence synthesis on the link between budgetary participation and managerial performance

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  • Bonache, Adrien
  • Maurice, Jonathan
  • Moris, Karen

Abstract

By using the best evidence synthesis (Slavin, 1995), we want to find out an accurate synthesis on the budgetary participation -BP- and managerial performance-PM- link. The use of criteria of selection has allowed to decrease the heterogeneity. The results explain the presence of the heterogeneity by cultural and industrial contengencies. The best evidence synthesis based on an homogeneous subgroup (managers in publicly traded firms in Taiwan Stock Exchange) shows a time dependency of BP-MP link and some recommandations for further research: 1/to continue the study of the traded firms in Taiwan Stock Exchange to analyse the causal BP-PM link with a Granger test, 2/to study the evolution of this link over time in other countries.

Suggested Citation

  • 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.
    • Handle: RePEc:pra:mprapa:20924
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    References listed on IDEAS

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    1. 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.
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    Cited by:

    1. Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
    2. Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
    3. Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    4. 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.
    5. Derfuss, Klaus, 2016. "Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences," The British Accounting Review, Elsevier, vol. 48(1), pages 17-37.

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    More about this item

    Keywords

    best evidence synthesis; subgroup analysis; managerial performance; budgetary participation; management control;
    All these keywords.

    JEL classification:

    • M4 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting

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