文章基本信息

标题：National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda
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作者：Attilio Mucelli ; Francesca Spigarelli ; Dominique Lepore 等
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.