Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Derfuß, Klaus

doi:10.1016/j.bar.2015.07.001

Cited by 59 publications

(120 citation statements)

References 178 publications

(254 reference statements)

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“…In line with prior meta‐analytic studies (e.g., Derfuss, ), we coded all studies clearly stating that they relied on random sampling techniques with a value of 1 (yes) for this variable and otherwise 0 (no).…”

Section: Methodsmentioning

confidence: 99%

Survey Response Rates in Family Business Research

Pielsticker

Hiebl

2019

European Management Review

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Although family business survey research is growing in volume and publication in highly regarded management journals, we do not yet have evidence on the usual response rates in this research and on the factors that impact these response rates. This paper addresses these voids and finds that the average response rates of family business survey studies published in seven prominent outlets amount to 21%. We also find that the response rates have declined significantly over time and that the size of the survey population and the establishment of contacts with survey addressees before sending out questionnaires are significantly associated with response rates. Such precontacts and reminders seem less fruitful for family respondents than for non-family respondents.

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Section: Methodsmentioning

confidence: 99%

Survey Response Rates in Family Business Research

Pielsticker

Hiebl

2019

European Management Review

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“…The relationship between budgetary participation and managerial performance presents a much-debated question in the research developed from the behavioral perspective of accounting, but it is as yet unresolved. This occurs because its effects may not be perceived directly, but rather indirectly, through intervening variables (Dani et al, 2017;Derfuss, 2016). Ferris (1977) and Zonatto (2014) define managerial performance as the degree to which individuals obtain success when carrying out their work activities.…”

Section: Theoretical Analysis Model and Research Hypothesesmentioning

confidence: 99%

“…It should also be considered that the results found in previous studies have diverged in relation to the effects of the relationship between budgetary participation and managerial performance (Dani et al 2017;Derfuss, 2016). There is evidence that reveals a positive relationship between budgetary participation and performance, such as in Lau and Lim (2002), Chong et al (2005), Lau and Tan (2005), Agbejule and Saarikoski (2006), Chong and Johnson (2007), Zonatto and Lavarda (2013), and Zonatto et al (2019).…”

Section: Introductionmentioning

confidence: 95%

“…The evidence found for the relationship between budgetary participation and managerial performance has presented various results that indicate a direct (Kyj & Parker, 2008;Parker & Kyj, 2006;Zonatto et al, 2019) or indirect relationship between these variables, measured by other intervening variables (Baldvinsdottir, Mitchell & Norreklit, 2010;Dani et al, 2017;Derfuss, 2016), such as motivation (Chong et al, 2005;Karakoc & Ozer, 2016;Mia, 1988), satisfaction (Kyj & Parker, 2008), and organizational commitment (Chong & Johnson, 2007;Parker & Kyj, 2006). These results reinforce the indications that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.…”

Section: Introductionmentioning

confidence: 99%

“…The academic production related to budgetary participation may still be considered underdeveloped in Brazil (Dani et al, 2017;Lavarda & Almeida, 2013) and inconclusive (Dani et al, 2017), thus requiring new studies that preferentially focus on investigating the effect of intervening variables on this relationship (Derfuss, 2016), in order to better understand under what conditions participation results in better performance. Thus, this study presents important implications for the knowledge on the topic, since it provides evidence of the conditioning effects of the levels of information sharing on these relationships (participation and performance) and how this sharing is consequently reflected in information asymmetry, in role ambiguity, and in managerial performance.…”

Section: Introductionmentioning

confidence: 99%

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Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

Lunardi

Zonatto

NASCIMENTO³

2020

Rev. contab. finanç.

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This article aims to analyze the mediating cognitive effects of vertical information sharing in the budgeting process on the relationship between budgetary participation and managerial performance. The behavioral literature in the area of accounting has diverged regarding the cognitive effects of budgetary participation on managerial performance. Evidence found in this literature reveals that there are possible intervening variables in this relationship that may influence the cognitive effects of participation on performance. Considering that budgetary participation can affect the cognition and performance of individuals at work, it is relevant to analyze the budget management practices adopted by organizations and the effects they have on individuals with budgetary responsibilities. The evidence found shows that an organization’s budgetary configuration influences the way information sharing will occur and will consequently have cognitive effects on managerial performance. This descriptive study was conducted by collecting data and employing a quantitative approach to analyze them, using structural equations modeling. The research sample comprised 316 respondents with budgetary responsibilities who carry out the role of controller, controlling manager, or controlling coordinator in Brazilian companies. The results show that budgetary participation positively influences vertical information sharing, which presented a positive influence on managerial performance. Vertical information sharing results from cognitive effects of budgetary participation. Higher levels of vertical information sharing are reflected in lower role ambiguity and better managerial performance. Even if individuals with budgetary responsibilities perceive the existence of information asymmetry in the work environment, its effects on performance are not significant. These results contribute to understanding the mediating cognitive effects of information sharing on the relationship between participation and performance, revealing that the effects of participation on performance may not occur based on a simple causality relationship, but instead based on certain conditioning factors.

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Openness in Communication and Budgetary Information in the Participative Budgeting Research. The Case of Italian Public Healthcare Organizations

Raucci

Paolini

2022

Lecture Notes in Information Systems and Organisation

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Reconsidering the participative budgeting–performance relation: A meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences

Cited by 59 publications

References 178 publications

Survey Response Rates in Family Business Research

Survey Response Rates in Family Business Research

Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance,

Openness in Communication and Budgetary Information in the Participative Budgeting Research. The Case of Italian Public Healthcare Organizations

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