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

Attilio Mucelli, Francesca Spigarelli, Dominique Lepore


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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International Journal of Business Administration
ISSN 1923-4007(Print) ISSN 1923-4015(Online)


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