The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs

Yazdifar, H; Askarany, D; Wickramasinghe, D; Nasseri, A; Alam, MA

Abstract

Responding to the increasing changes in technology through the proliferation of globalisation, a range of management accounting innovations (MAIs) have emerged. Concerning these MAIs, researchers have put forward alternative views ranging from rational-economic perspectives to social-organisational process perspectives which explore more dynamic consequences of MAIs including how MAIs are adopted and implemented differently in different organisational settings. This paper contributes to the latter and discusses the network view and subsidiaries capabilities both absorptive and combinative in diffusion of MAIs in group organisations and identifies four possible sources of diffusion of MAIs which have not been discussed in the literature.

Citation

Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A., & Alam, M. (2019). The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs. The International Journal of Accounting, 54(01), 1950004. https://doi.org/10.1142/s1094406019500045

• Journal Article Type: Article
• Online Publication Date: Apr 16, 2019
• Publication Date: Apr 16, 2019
• Deposit Date: May 21, 2018
• Publicly Available Date: Apr 16, 2020
• Journal: The International Journal of Accounting
• Print ISSN: 1094-4060
• Publisher: World Scientific Publishing
• Volume: 54
• Issue: 01
• Pages: 1950004
• DOI: https://doi.org/10.1142/s1094406019500045
• Publisher URL: https://doi.org/10.1142/s1094406019500045
• Related Public URLs: https://www.journals.elsevier.com/the-international-journal-of-accounting
• Additional Information: Funders : CIMA (Chartered Institute of Management Accountants); Projects : A comparative investigation into the diffusion of management accounting innovations in the UK and Australia; Grant Number: CIMA Research Project R163