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

Bonache, Adrien and Maurice, Jonathan and Moris, Karen (2010): A Best evidence synthesis on the link between budgetary participation and managerial performance.

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: best evidence synthesis, subgroup analysis, managerial performance, budgetary participation, management control
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M4 - Accounting and Auditing

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