Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale

Bonache, Adrien and Maurice, Jonathan and Georgescu, Irène (2009): Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale.

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.

• Item Type: MPRA Paper
• English Title: Lesson from Meta-analysis for the relation between budgetary participation and managerial performance
• Language: French
• Keywords: meta-analysis, budgetary participation, managerial performance, box score method, best-evidence synthesis
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing > M49 - Other; C - Mathematical and Quantitative Methods > C8 - Data Collection and Data Estimation Methodology ; Computer Programs > C89 - Other

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