Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main...

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...

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines amp; Langfield-Smith, 2003; Beng, Schoch, amp; Yap, 1994; Bork amp; Morgan, 1993; Cavalluzzo amp;...

The relative merits of schematic faces for the communication of multivariate information have been explored in a number of disciplines. Existing studies in the financial environment suggest that they may be superior to conventional methods in both their communications and decision-making...

Sullivan (1984) suggests that the alternative audit approaches adopted by accounting firms be expressed in terms of 'structure' and 'judgement', with a division provided by the degree to which auditor judgement is replaced by structured quantitative algorithms. Cushing and Loebbecke (1986)...

In late 1997 much of the Asian region experienced a major economic downturn. Such 'hostile' economic conditions can give rise to external pressure on corporate managers. Managers may react to this pressure by changing accounting policy choice. In the context of high external pressure what might...

Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...