The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs

Yazdifar, H., Askarany, D., Wickramasinghe, D. , Nasseri, A. and Alam, A. (2019) The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs. International Journal of Accounting, 54(1), 1950004. (doi: 10.1142/S1094406019500045)

Abstract

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.

• Item Type: Articles
• Status: Published
• Refereed: Yes
• Glasgow Author(s) Enlighten ID: Yazdifar, Professor Hassan and Wickramasinghe, Professor Danture
• Authors: Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A., and Alam, A.
• College/School: College of Social Sciences > Adam Smith Business School > Accounting and Finance
• Journal Name: International Journal of Accounting
• Publisher: Elsevier
• ISSN: 1094-4060
• ISSN (Online): 2213-3933
• Copyright Holders: Copyright © 2019 World Scientific Publishing Company
• First Published: First published in International Journal of Accounting 54(1):1950004
• Publisher Policy: Reproduced in accordance with the copyright policy of the publisher