We develop and test a model of multinational corporation (MNC) decentralization in which the allocation of decision rights to subsidiaries is explained by aspects of both internal corporate culture as well as external national cultures. We extend the literature on MNC decentralization by testing...

Purpose – This paper aims to investigate the use of costing information in Egypt. Design/methodology/approach – A survey was carried out of 40 Egyptian privately held firms in four sectors (pharmaceutical, foodstuff, chemical, and packing and wrapping industries). Findings – The paper...

Purpose – The profitability of individual customers can show substantial variation, both in money amounts and in margins (percentages). The literature suggests that larger customers have a higher customer profitability margin: a dollar in revenue from a large customer generates more profit...