Resumen de 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 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.
