Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis.
Extant findings regarding how context variables relate to participative budgeting and the evaluative use of accounting performance measures ( APM) are contradictory. Unlike previous reviews of such findings, this empirical article uses a meta-analysis to examine the relations of context variables wi...
| Publicado en: | Abacus Vol. 51; no. 2; pp. 238 - 279 |
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| Formato: | Artículo |
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Wiley-Blackwell
Jun2015
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=103363053&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 103363053 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun2015 vid: 51 iid: 2 pid: 480 pub: Wiley-Blackwell artinfo: ui: 103363053 10.1111/abac.12046 ppf: 238 ppct: 41 formats: fmt: – @attributes: type: T – @attributes: type: P size: 232KB tig: atl: Relating Context Variables to Participative Budgeting and Evaluative Use of Performance Measures: A Meta-analysis. aug: au: Derfuss, Klaus affil: Department of Management Accounting, University of Hagen, Germany su: Industrial management research Budget Accounting Performance evaluation Meta-analysis Statistics sug: subj: Industrial management research Budget Accounting Performance evaluation Meta-analysis Statistics keyword: Context variables Management control Meta‐analysis Participative budgeting Performance measurement ab: Extant findings regarding how context variables relate to participative budgeting and the evaluative use of accounting performance measures ( APM) are contradictory. Unlike previous reviews of such findings, this empirical article uses a meta-analysis to examine the relations of context variables with participative budgeting or evaluative use of APM to determine (i) how the variables relate and (ii) which factors might cause between-correlation variance, such as statistical artefacts or moderating influences of variable measures, sample selection, or industry differences. All meta-analyses are based on rather small samples. Three groups of context variables emerge. First, some relate significantly and homogeneously to participative budgeting or evaluative use of APM; these direct relations should be considered explicitly in further studies. Second, for some variables, the relations are homogeneous but not significant, such that they are neither simple nor direct. Third, substantial variance exists in the correlations for some context variables; these relations are contingent on other influences. Industry differences and sample selection explain some inconsistencies in exploratory moderator analyses and should receive additional research attention. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 2015 holdings: @attributes: islocal: N |
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