Bonache, Adrien and Maurice, Jonathan and Georgescu, Irène (2009): Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale.
Download (165Kb) | Preview
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.
|Item Type:||MPRA Paper|
|Original Title:||Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale|
|English Title:||Lesson from Meta-analysis for the relation between budgetary participation and managerial performance|
|Keywords:||meta-analysis, budgetary participation, managerial performance, box score method, best-evidence synthesis|
|Subjects:||M - Business Administration and Business Economics; Marketing; Accounting > M4 - Accounting and Auditing > M49 - Other
C - Mathematical and Quantitative Methods > C8 - Data Collection and Data Estimation Methodology; Computer Programs > C89 - Other
|Depositing User:||Adrien B. BONACHE|
|Date Deposited:||23. Jan 2009 18:47|
|Last Modified:||13. Feb 2013 22:04|
Aranya N. Budget Instrumentality, Participation and Organizational Effectiveness. Journal of Management Accounting Research, 2(1):61-11, 1990.
Argyris C., Graduate School of Business, Public Administration, and Cornell University. The Impact of Budgets on People. Controllership Foundation, 1952.
Banović D. Evolution and critical evaluation of current budgeting practices. Master's thesis, Lubljana University, 2005.
Becker S. and D. Green Jr. Budgeting and Employee Behavior. The Journal of Business, 35(4):392-402, 1962.
Becker S.W. and D. Green Jr. Budgeting and Employee Behavior: A Rejoinder to A Reply. The Journal of Business, 37(2):203-205, 1964.
Brownell P. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review, 56(4):844-860, 1981.
Brownell P. A field study examination of budgetary participation and locus of control. The Accounting Review, 57(4):766-777, 1982.
Brownell P. Leadership style, budgetary participation and managerial behaviour. Accounting, Organizations and Society, 8(4):307-321, 1983.
Brownell P. Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research, 23(2):502-512, 1985.
Brownell P. and A.S. Dunk. Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation. Accounting, Organizations and Society, 16(8):693-703, 1991.
Brownell P. and M. Hirst. Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction. Journal of Accounting Research, 24(2):241-249, 1986.
P. Brownell and M. McInnes. Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, 61(4):587-600, 1986.
P. Brownell and K.A. Merchant. The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation. Journal of Accounting Research, 28(2):388-397, 1990.
Bruns W.J. and J.H. Waterhouse. Budgetary control and organization structure. Journal of Accounting Research, 13(2):177-203, 1975.
Chalos P. and S. Haka. Participative Budgeting and Managerial Performance*. Decision Sciences, 20(2):334-347, 1989.
Cherrington D.J. and J.O. Cherrington. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11:225-253, 1973.
Chong V.K. and K.M. Chong. Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. Behavioral Research in Accounting, 14(1):65-86, 2002.
Cooper H. and L. Hedges. The Handbook of Research Synthesis. Russell Sage Foundation, The, 1994.
Dunk A.S. Budget emphasis, budgetary participation and managerial performance: a note. Accounting, Organizations and Society, 14(4):321-324, 1989.
Dunk A.S. Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note. Accounting, Organizations and Society, 15(3):171-178, 1990.
Dunk A.S. The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack. Accounting Review, 68:400-400, 1993.
Feinstein A.R. Meta-analysis: Statistical alchemy for the 21st century. Journal of clinical epidemiology. 48(1):71-79, 1995. Fisher R.A. Statistical methods for research workers. 1932.
Frucot V. and W.T. Shearon. Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review, 66(1):80-99, 1991.
Gibbons J.D., I. Olkin, and M. Sobel. Selecting and ordering populations: A new statistical methodology. 1977.
Glass G.V. Primary, secondary, and meta-analysis of research. Educational Researcher, 5(10):3-8, 1976.
Glenn W.A., H. Ronald, and G. Paul. Budgeting: Prot Planning and Control. Prentice Hall International, 661:2001-2002, 1988.
Gul F.A., J.S.L. Tsui, S.C.C. Fong, and H.Y.L. Kwok. Decentralisation as a Moderating Factor in the Budgetary Participation-Performance Relationship: Some Hong Kong Evidence. Accounting and Business Research, pages 107-107, 1995.
Hedges L.V. and I. Olkin. Vote-counting methods in research synthesis. Psychological Bulletin, 88(2):359-369, 1980.
Hedges L.V. and I. Olkin. Statistical methods for meta-analysis. Academic Press Orlando, 1985.
Hunter J.E., F.L. Schmidt, and G.B. Jackson. Meta-Analysis: Cumulating Research Findings Across Studies. Sage Pubns, 1982.
Kang S.H., J. O'Brien, and K. Sivaramakrishnan. Analysts' Interim Earnings Forecasts: Evidence on the Forecasting Process. Journal of Accounting Research, 32:103-103, 1994.
Kenis I. Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4):707-721, 1979.
Kren L. Performance in a budget-based control system: an extended expectancy theory model approach. Journal of Management Accounting Research, 2:100-112, 1990.
Kren L. Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review, 67(3):511-526, 1992.
Lau C.M., L.C. Low, and I.R. Eggleton. C.(1995). The impact of reliance on accounting performance measures on job-related tension and managerial performance: additional evidence. Accounting, Organizations and Society, 20.
Lindquist T.M. Fairness as an Antecedent to Participative Budgeting: Examining the Effects of Distributive Justice and Referent Cognitions on Satisfaction and Performance. Journal of Management Accounting Research, 7:122-47, 1995.
Merchant K.A. The Design of the Corporate Budgeting System: Infuences on Managerial Behavior and Performance. The Accounting Review, 56(4):813-829, 1981.
Merchant K.A. Influences on Departmental Budgeting: An Empirical Examination of a Contingency Model. Accounting, Organizations and Society, 9(3/4):291-307, 1984.
Mia L. Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society, 13(5):465-475, 1988.
Mia L. The impact of participation in budgeting and job diculty on managerial performance and work motivation: a research note. Accounting, Organizations and Society, 14(4):347-357, 1989.
Milani K. The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. The Accounting Review, 50(2):274-284, 1975.
Nouri H., G. Blau, and A. Shahid. The effect of socially desirable responding (SDR) on the relation between budgetary participation and self-reported job performance. Advances in Management Accounting, 4:163-77, 1995.
Nouri H. and RJ Parker. The relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 23(5):467-483, 1998.
Olkin I. Statistical and theorical considerations in meta-analysis. Journal of Clinical Epidemiology. 48(1):133-146, 1995.
Penno M. Accounting Systems, Participation in Budgeting, and Performance Evaluation. Accounting Review, pages 303-314, 1990.
Shapiro S. Meta-analysis/Shmeta-analysis. American Journal of Epidemiology. 140(9):771-778, 1993.
Shields J.F. and M.D. Shields. Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1):49-76, 1998.
Shields J.F and Young S.M. Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information. Journal of Management Accounting Research,5(1). Pages 265-280, 1993.
Slavin R.E. Best evidence synthesis: An intelligent alternative to meta-analysis. Journal of Clinical Epidemiology. 48(1):9-18, 1995.
Tiller M. The dissonance model of participative budgeting: an empirical exploration. Journal of Accounting Research, 21(2):581-595, 1983.
Tsui J.S.L. The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance An analysis of Chinese and Western managers. International Journal of Accounting, 36(2):125-146, 2001.
Wentzel K. The Influence of Fairness Perceptions and Goal Commitment on Managers' Performance in a Budget Setting. Behavioral Research in Accounting, 14(1):247-271, 2002. Yin R.K. Case Study Research: Design and Methods. Sage Publications Inc, 2003.
Young S.M. Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(2):829-842, 1985.