The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity‐based costing (ABC) as an...

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an...

Contemporary studies suggest that the take-up of most of recent management accounting innovations still lag behind those of traditional systems. However, except few (e.g. activity-based costing and balanced scorecard) other management accounting innovations relatively received less publicity in...

The issue of organizational change has assumed central importance in business and management – related research during the last two decades. Management accounting is no exception. Change in management accounting systems and techniques, the roles of accountants in business and, more generally,...

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional...

Balanced Scorecard (BSC) is one of the most talked about performance measurement systems in the management accounting literature in the past two decades. In this paper, we argue that the BSC has failed to perform as a comprehensive performance measurement systems though it focuses on both...

This study provides evidence for the adoption and diffusion of activity-based costing (ABC) in the Sultanate of Oman (as a developing country) and examines the significance of the effect of characteristics of innovation on the adoption and diffusion of ABC (as both a practice and a process). It...

This paper seeks to show that the framing of qualitative research affects the responses received from respondents. Thirty-nine participants, including chief financial officers, from 20 major New Zealand firms were interviewed. The research demonstrates that framing the questions affects...

Management accounting has become a subject of hot debates over the last four decades and has undergone a major transformation. It is argued that traditional management accounting roles have either disappeared or been changed. The debate is based on the belief that roles of ‘Management...