search query: @indexterm PERFORMANCE MEASUREMENT / total: 862
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| Author: | Derfuss, K. |
| Title: | The relationship of budgetary participation and reliance on accounting performance measures with individual-level consequent variables: A meta-analysis |
| Journal: | European Accounting Review
2009 : VOL. 18:2, p. 203-239 |
| Index terms: | accounting performance measurement |
| Language: | eng |
| Abstract: | In this paper, a meta-analysis is performed to evaluate whether prior findings are homogeneous after correcting for the artefacts and to explore the moderating effects of study design choices as to construct measurement (here as: c-m.), random vs. non-random sampling and industry differences. Many relations of participative budgeting (as: p-b.) and reliance on accounting performance measures (RAPM) are homogeneous, several are truly heterogeneous. C-m. emerges as the most important moderator: different measures of managerial performance (as: mgr. perf.) explain the relation of p-b. to mgrl. perf., and different measures of RAPM largely clarify the relation of RAPM to budgetary participation. This relation also appears contingent on industry differences. |
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