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

Adrien Bonache, Jonathan Maurice and Karen Moris ()
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Karen Moris: CRCGM - Centre de Recherche Clermontois en Gestion et Management - UdA - Université d'Auvergne - Clermont-Ferrand I - ESC Clermont-Ferrand - École Supérieure de Commerce (ESC) - Clermont-Ferrand

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Abstract: Using the best evidence synthesis method [Slavin, (1995)], we find out an accurate summary on the link between budgetary participation (BP) and managerial performance (MP). The use of selection criteria allowed to decrease the heterogeneity. Our results report the presence of the heterogeneity by cultural and industrial contingencies. American surveys reveal a significant positive link but suffer from heterogeneity of the sample. Under the sample homogeneity principle, Australian surveys reveal a non-significant negative link and only Taiwanese surveys reveal a positive and significant link. This last result has to encourage researchers to continue the study of publicly traded firms in the Taiwan Stock Exchange to study the causal link between the two variables with a Granger test and to study the evolution of this link over time in other countries.

Keywords: Best evidence synthesis; Budgetary participation; Managerial performance; Meta-analysis; Subgroup analysis (search for similar items in EconPapers)
Date: 2010
Note: View the original document on HAL open archive server: https://hal.science/hal-00736237v1
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Citations: View citations in EconPapers (5)

Published in Journal of Applied Economic Sciences, 2010, 5 (12), pp.34-47

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Working Paper: A Best Evidence Synthesis on the Link Between Budgetary Participation and Managerial Performance (2010)
Working Paper: A best evidence synthesis on the link between budgetary participation and managerial performance (2010)
Working Paper: A Best evidence synthesis on the link between budgetary participation and managerial performance (2010)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00736237

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