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

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  • Attilio Mucelli
  • Francesca Spigarelli
  • Dominique Lepore

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.

Suggested Citation

  • Attilio Mucelli & Francesca Spigarelli & Dominique Lepore, 2018. "National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 9(2), pages 56-66, March.
    • Handle: RePEc:jfr:ijba11:v:9:y:2018:i:2:p:56-66
    DOI: 10.5430/ijba.v9n2p56
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    References listed on IDEAS

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