Research on the Impact of Budgetary Participation on Management Performance Based on Meta-analysis
- 10.2991/msmi-18.2018.10How to use a DOI?
- Budget participation, Management performance, Meta ??" analysis.
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.
- © 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/).
Cite this article
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 -