The relationship between budgetary evaluation, firm size and performance
| Autor: | Azzouz Elhamma |
|---|---|
| Rok vydání: | 2015 |
| Předmět: |
Response rate (survey)
Organizational Behavior and Human Resource Management Evaluation system business.industry General Engineering Accounting Sample (statistics) Empirical research Value (economics) Business Management and Accounting (miscellaneous) Business Emerging markets Practical implications Management control system |
| Zdroj: | Journal of Management Development. 34:973-986 |
| ISSN: | 0262-1711 |
| DOI: | 10.1108/jmd-06-2014-0053 |
| Popis: | Purpose – The purpose of this paper is to present the main results of the first empirical study done in Morocco and attempts to highlight the impact of the firm size on the budgetary evaluation and its performance according to the firm size. Design/methodology/approach – Data were collected using a questionnaire sent to the Moroccan firms. A total of 62 questionnaires were correctly returned. The response rate was 15 per cent. Findings – In this research, we identified three principal styles of budgetary evaluation: “strict budgetary evaluation” adopted by 21 per cent of the sample; “moderate budgetary evaluation” adopted by 27.4 per cent of the surveyed enterprises; and “lower budgetary evaluation” adopted by 51.6 per cent of the sample. The first style is adopted especially by large firms. The firm’s performance is significantly and positively correlated with the budgetary evaluation in large enterprises. This correlation is not significant in SMEs. Practical implications – The findings of this research can help managers of companies in emerging economies in the choice of a better budgetary evaluation system. Originality/value – The outcomes of the study are relevant both to the literature on budgetary evaluation in particular and on management control in general, since they determine that the correct fit between budgetary evaluation and firm size causes a positive and significant change in the firm’s performance. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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