The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs

Authors: Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A. and Alam, A.

Journal: International Journal of Accounting

Volume: 54

Issue: 1

ISSN: 0020-7063

DOI: 10.1142/S1094406019500045

Abstract:

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries' capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.

http://eprints.bournemouth.ac.uk/33693/

Source: Scopus

The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs

Authors: Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A. and Alam, A.

Journal: INTERNATIONAL JOURNAL OF ACCOUNTING

Volume: 54

Issue: 1

eISSN: 2213-3933

ISSN: 1094-4060

DOI: 10.1142/S1094406019500045

http://eprints.bournemouth.ac.uk/33693/

Source: Web of Science (Lite)