National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda
Volume: 9, Issue: 2, Pages: 56 - 56
Published: Feb 8, 2018
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...
Paper Details
Title
National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda
Published Date
Feb 8, 2018
Volume
9
Issue
2
Pages
56 - 56
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