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

Adrien Bonache, Jonathan Maurice, Karen Moris and Irène Georgescu ()
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Karen Moris: UL2 - Université Lumière - Lyon 2, LEG - Laboratoire d'Economie et de Gestion - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique

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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 methods of meta-analysis implemented do not make it possible to conclude without prudence. The link "budget participation-managerial performance" is not statistically significant for the articles of better quality.

Keywords: managerial performance; box score methods; best-evidence synthesis; meta-analysis; budgetary participation; méthodes des votes; synthèse des meilleurs études; méta-analyse; participation budgétaire; performance managériale (search for similar items in EconPapers)
Date: 2009-05-27
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00460130v1
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Published in La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM

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Working Paper: Enseignement d'une meta-analyse sur le lien participation budgétaire-performance managériale (2009)
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