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.

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

Spigarelli, Francesca;LEPORE, DOMINIQUE
2018-01-01

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.
2018
Sciedu Press
Internazionale
http://sciedupress.com/journal/index.php/ijba/issue/view/648
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11393/243279
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