Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

Purpose – This paper seeks to provide a conceptual framework to understand the complex technological innovation process from a cognitive perspective. Design/methodology/approach – A cross‐disciplinary literature survey from multiple academic disciplines such as business management,...

Notes that after a serious recession which is still haunting Japan, board members of Japanese corporations are being forced to restructure their decision‐making processes. The most popular method is the introduction of an officer system. But it is difficult to make this work without a complete...

Purpose – The main aim of this research was to review which FTSE 350 companies were responding to social, ethical and environmental business‐critical global issues such as climate change, governance and technology. If they were, did this response result in innovation and transformation? The...

Unveils the myth that process breakthrough methodologies like business process improvement, process re‐engineering, and process innovation, provide a greater total organizational improvement than continuous improvement methodologies. Also shows how to combine continuous improvement and...

Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

Purpose – Explains (using a model and cases) how companies that lack a capability for continual strategic innovation can bring one into existence. Design/methodology/approach – Author developed histories of how continual innovation emerged or failed to emerge in six firms, drew conclusions...