publication . Article . 2017

Does National Culture Impact Capital Budgeting Systems?

Peter J. Graham; Milind Sathye;
Open Access English
  • Published: 01 Jun 2017 Journal: Australasian Accounting (issn: 1834-2000, eissn: 1834-2019, Copyright policy)
  • Publisher: University of Wollongong
Abstract
We examine how national culture impacts organisational selection of capital budgeting systems to develop our understanding of what influence a holistic formulation of national culture has on capital budgeting systems. Such an understanding is important as it would not only provide a clearer link between national culture and capital budgeting systems and advance extant literature but would also help multinational firms that have business relationships with Indonesian firms in suitably designing strategies. We conducted semi-structured interviews of selected finance managers of listed firms in Indonesia and Australia. Consistent with the contingency theory, we fou...
Subjects
free text keywords: Capital budgeting systems, National culture, Indonesia, Australia, Business, HF5001-6182, Capital budgeting, Finance, business.industry, Economic system
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publication . Article . 2017

Does National Culture Impact Capital Budgeting Systems?

Peter J. Graham; Milind Sathye;