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Extent and scope of diffusion and adoption of process innovations in management accounting systems

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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 extent: technical and administrative, and
scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting
innovations: mechanistic, organic, organizational development, and organizational transformation.
Management accounting innovations has been studied using these four innovation typologies.
Findings – The paper suggests that management accounting researchers pay particular attention to
an organization’s approach to diffusion and adoption strategies of innovation, particularly, the extent
and scope dimensions when designing and implementing process innovation programs.
Research limitations/implications – The innovation contingency framework developed in this
paper facilitates the analysis of two important research questions. First, why have some innovations
been readily accepted while other, apparently similar proposed innovations have not? Second, why has
a particular innovation succeeded in some firms and failed in others?
Practical implications – The subject of accounting innovations and change are important to
managers. Accounting innovations as administrative and technical innovations are intertwined in
performance evaluation as well as compensation systems. Accordingly, they are resisted.
Originality/value – The paper’s contribution is in the advancement of sociological theories in
behavioral managerial accounting. The paper develops a process innovation framework that integrates
organizational sociological research in process innovations, particularly in diffusion research.

Keywords Management accounting, Innovation, Accounting systems

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Informasi Detail

Judul Seri

International Journal of Accounting and Information Management

No. Panggil

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Penerbit

: Emerald Group., 2010

Deskripsi Fisik

International Journal of Accounting and Information Management Vol. 18 No. 2, 2010 pp. 118-139

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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