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.