Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of …
Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating diffusion and organization learning theories is developed. Diffusion theory is used to describe the proc…
There is limited research that utilizes the consequential-conflictual (CC) approaches, which utilized radical orientation of double loop, second order and reorientation of organizational learning strategies. Both the functional-institutional (FI) and CC approaches are integrated with the sustainability and ecological resources management literature. The aim of this paper is to fill this res…
Purpose – The ecological framework focuses on ecosystems, natural resources, agricultural practices, geographical locations, conservation and environmental management. Recently, ecology has provided the underlying framework for sustainability development and reporting. This paper aims to relate the ecological approach to the environmental and conservation objectives embedded in sustainabi…