Research on the Impact of Budgetary Participation on Management Performance Based on Meta-analysis

DOI

10.2991/msmi-18.2018.10How to use a DOI?

Keywords

Budget participation, Management performance, Meta ??" analysis.

Abstract

The relationship between the participating budget and performance is hot but not yet resolved unanimously in management accounting research. In this paper, meta-analysis is used to explore whether methodological concerns (sample selection) and theoretical concerns (cultural differences) help explain observed differences in present relevant research results. Consistent with the prediction, the overall participating budgeting-performance relation is significant positive and heterogeneous, however, sample selection methods and cultural differences do not regulate the relationship between budget participation and management performance.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yao GE
AU  - Xiao-Na DENG
PY  - 2018/04
DA  - 2018/04
TI  - Research on the Impact of Budgetary Participation on Management Performance Based on Meta-analysis
BT  - Proceedings of the 2018 5th International Conference on Management Science and Management Innovation (MSMI 2018)
PB  - Atlantis Press
SP  - 51
EP  - 55
SN  - 2352-5428
UR  - https://doi.org/10.2991/msmi-18.2018.10
DO  - 10.2991/msmi-18.2018.10
ID  - GE2018/04
ER  -