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.
https://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
https://eprints.bournemouth.ac.uk/33693/
Source: Web of Science (Lite)
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: 1094-4060
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.
https://eprints.bournemouth.ac.uk/33693/
Source: BURO EPrints