National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda

Attilio Mucelli, Francesca Spigarelli and Dominique Lepore

International Journal of Business Administration, 2018, vol. 9, issue 2, 56-66

Abstract: National culture has a well-recognized role in management practices especially in shaping participatory decision-making processes (PDM). The article aims to provide a conceptual framework where national culture is considered as a potential moderator in a PDM when designing a Time-Driven Activity Based Costing (TDABC). The purpose is to identify a set of dimensions when designing time equations, on which the costing system is based on, to be then linked to national culture. Moreover, a research agenda is also presented in order to validate the proposed framework, outlining directions for futures research as well as managerial implications.

Keywords: national culture; participatory decision-making; time-driven activity based costing (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:jfr:ijba11:v:9:y:2018:i:2:p:56-66

DOI: 10.5430/ijba.v9n2p56

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