Boukr, Alhadi; Yazdifar, Hassan; Askarany, Davood - In: Journal of risk and financial management : JRFM 14 (2021) 9, pp. 1-33
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...