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  • 标题:National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda
  • 本地全文:下载
  • 作者:Attilio Mucelli ; Francesca Spigarelli ; Dominique Lepore
  • 期刊名称:International Journal of Business Administration
  • 印刷版ISSN:1923-4007
  • 电子版ISSN:1923-4015
  • 出版年度:2018
  • 卷号:9
  • 期号:2
  • 页码:56
  • DOI:10.5430/ijba.v9n2p56
  • 出版社:Sciedu Press
  • 摘要: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.
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