the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the … paper applies innovation diffusion theory to examine the impact of five characteristics of an innovation, and organisation … a questionnaire survey of management accountants in Australia, New Zealand and the UK. The relationships with ABC …

spatial aspects post survey is also highlighted. Keywords: Spatial, Sampling, Water Framework Directive, Survey. … postal survey carried out by the Macaulay Institute on behalf of the EU Life Environment Fund’s Ythan Project, which aimed to …, residences and urban areas. The decisions made with regards to definition are explained and results from the survey presented …