This paper explores the impact of a variety of contextual factors on the diffusion of six administrative innovations. The paper explores the level importance of 13 contextual factors on decisions(s) to implement (or not) administrative changes. It also examines the level of association between...

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...

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;...

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...