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

Adrien B. Bonache (1) , Jonathan Maurice (2) , Karen Moris (1)

1 CRCGM - Centre de Recherche Clermontois en Gestion et Management
2 MRM - Montpellier Research in Management

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.

Mots clés: Best evidence synthesis; Budgetary participation; Managerial performance; Meta-analysis; Subgroup analysis

Domaines: Gestion et management

Adrien B. Bonache, Jonathan Maurice, Karen Moris. A best evidence synthesis on the link between budgetary participation and managerial performance. Journal of Applied Economic Sciences, 2010, 5 (12), pp.34-47. ⟨hal-00736237⟩