Participation budgétaire et performance managériale : lien non significatif et contingences

Abstract : Through a combination of three meta-analyses this paper aims at studying the link between budgetary participation and managerial performance. It will make use of some recommendations suggested during the 1994 Potsdam International Congress on meta-analysis, in the field of management control. After an overview of the methods used for meta-analyses and a review of the literature, three meta-analyses studying the link between budgetary participation and managerial performance were carried out. Following Slavin's (1995) suggestions, we have implemented the "best evidence synthesis" method that appears to be the most relevant. It allows us to conclude, on the whole, that budgetary participation has no significant impact on managerial performance. Finally cultural and temporal contingencies have also been discussed so as to explain the heterogeneity resulting from these different studies.
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Submitted on : Tuesday, November 12, 2019 - 12:05:56 PM
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Adrien Bonache, Jonathan Maurice, Karen Moris. Participation budgétaire et performance managériale : lien non significatif et contingences. Comptabilité - Contrôle - Audit, Association Francophone de Comptabilité ; Vuibert, 2012, 18 (2), pp.125-184. ⟨10.3917/cca.182.0125>⟩. ⟨hal-00736241⟩

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