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

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.
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Submitted on : Friday, February 26, 2010 - 12:49:59 PM
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  • HAL Id : halshs-00460130, version 1


Adrien Bonache, Jonathan Maurice, Karen Moris, Irène Georgescu. Enseignements d'une meta-analyse sur le lien participation budgétaire - performance managériale. La place de la dimension européenne dans la Comptabilité Contrôle Audit, May 2009, Strasbourg, France. pp.CD ROM. ⟨halshs-00460130⟩



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