In this study, we examine the effect of national culture on managerial decision-making through the lens of cost … culture explain cross-country variation in cost stickiness. Using a sample of firms from 39 countries, we find that cost … findings support the proposition that culture affects resource management decisions made by managers and, in doing so, our …

This paper investigates the impact of organisational culture on management accounting and control (MAC) practices in … adoption of MAC practices. On the other hand, organisations with a more market-oriented culture seem to be less reliant on …