Diffusion of management accounting innovations: a virus perspective

The Impact of Propagating Management Accounting Innovations on Organizational Culture

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...

The diffusion of management accounting innovations in the public sector: a research agenda

There have been numerous studies of the transformation of the public sector. This paper has a different focus: the dissemination and adoption of management accounting practices within the new public sector. The aim of the paper is explore the manner and means of diffusion, the obstacles to adoption and to establish a research agenda. The paper discusses findings of a survey on diffusion sent to...

Reasons Behind ERP Package Adoption: A Diffusion of Innovations Perspective

Enterprise Resource Planning (ERP) packages have been widely adopted and it is becoming clear that this is driven by multiple rationales that may be simultaneously at odds and complimentary. In this paper, we aim to develop a greater understanding of these rationales by taking ERP packages to be innovations and analysing their adoption with reference to the theory of diffusion of innovations. I...

Instructional Innovations in Accounting Education

Diffusion of Organisational Innovations: Quality Management in Sweden

Two recent developments in innovation research constitute the basis of the broader research area of which this paper is part: the increasing interest in organisational innovations (OI) and the conceptualisation of innovation systems (IS). In Alänge and Lundgren (2000), a theoretical framework for studying the diffusion of OI is developed. The main purpose of this paper is to apply the framework...