Extent and scope of diffusion and adoption of process innovations in management accounting systems

International Journal of Accounting & Information Management

Volumn 18, Issue 2, 2010, Pages 118-139

  Sisaye, Seleshi ^a   Birnberg, Jacob ^b  

^a DUQUESNE UNIVERSITY   (United States)

^b UNIVERSITY OF PITTSBURGH   (United States)

Author keywords

Accounting systems; Innovation; Management accounting

Indexed keywords

EID: 84986146502     PISSN: 18347649     EISSN: 17589037     Source Type: Journal    
DOI: 10.1108/18347641011048110     Document Type: Article

References (64)

1. Anderson, S.W. (1995), “A framework for assessing cost management system changes: the case of activity based costing implementation at general motors, 1986-1993”, Journal of Management Accounting Research, Vol. 7, pp. 1-51.
2. Anderson, S.W. and Young, S.M. (1999), “The impact of contextual and process factors on the evaluation of activity based costing systems”, Accounting, Organizations and Society, October, pp. 525-59.
3. Argyris, C. and Kaplan, R.S. (1994), “Commentary – implementing new knowledge: the case of activity-based costing”, Accounting Horizons, September, pp. 83-105.
4. Attewell, P. (1992), “Technology diffusion and organizational learning: the case of business computing”, Organization Science, Vol. 3 No. 1, pp. 1-19.
5. Banker, R.D., Potter, G. and Srinivasan, D. (2000), “An empirical investigation of an incentive plan that includes non-financial measures”, Accounting Review, Vol. 75 No. 1, pp. 73-114.
6. Baptista, R. (1999), “The diffusion of process innovation: a selective review”, International Journal of the Economics of Business, February, pp. 107-29.
7. Barnett, W.P. and Carroll, G.R. (1995), “Modeling internal organizational change”, Annual Review of Sociology, Vol. 21, pp. 217-36.
8. Birnberg, J.G. (1998), “Some reflections on the evolution of organizational control”, Behavioral Research in Accounting Supplement, Vol. 10, pp. 27-46.
9. Brynjolfsson, E., Renshaw, A.A. and Alstyne, M.V. (1997), “The matrix of change”, Sloan Management Review, Winter, pp. 37-54.
10. Burns, T. and Stalker, G.M. (1961), The Management of Innovation, Tavistock, London.
11. Butler, J.E. (1988), “Theories of technological innovation as useful tools for corporate strategy”, Strategic Management Journal, January-February, pp. 15-29.
12. Casey, R., Birnberg, J.G. and Shields, M. (2008), “Effects of organizational process change on responsibility accounting and revelations of managers' private knowledge”, Accounting, Organizations and Society, Vol. 23 Nos 2/3, pp. 164-98.
13. Coleman, J.S., Katz, E. and Menzel, H. (1966), Medical Innovation: A Diffusion Theory, Bobbs-Merrill, Indianapolis, IN.
14. Cox, J.W. and Stella, M. (2006), “Organizational decoration: a new metaphor for organizational development”, The Journal of Applied Behavioral Science, Vol. 42 No. 2, pp. 227-43.
15. Damanpour, F. (1987), “The adoption of technological, administrative, and ancillary innovations: impact of organizational factors”, Journal of Management, Winter, pp. 675-88.
16. Damanpour, F. and Evan, W.M. (1984), “Organizational innovation and performance: the problem of ‘organizational lag.’”, Administrative Science Quarterly, September, pp. 392-409.
17. Davenport, T.H. (1993), Process Innovation: Reengineering Work through Information Technology, Harvard Business School Press, Boston, MA.
18. Dirsmith, W.M. and McAllister, J.P. (1982), “The organic vs. the mechanistic audit”, Journal of Accounting, Auditing and Finance, Spring, pp. 214-28.
19. Dixon, J.R., Arnold, P., Heineke, J.L., Kinn, J.S. and Mulligan, P. (1994), “Business process reengineering: improving in new strategic directions”, California Management Review, Summer, pp. 93-108.
20. Drake, A.R., Haka, S.F. and Ravenscroft, S.P. (1999), “Cost system and incentive structure effects on innovation, efficiency and profitability in teams”, The Accounting Review, October, pp. 323-45.
21. Dunphy, D. and Stace, D. (1993), “The strategic management of corporate change”, Human Relations, Vol. 46 No. 8, pp. 905-19.
22. Elenkov, D.S., Judge, W. and Wright, P. (2005), “Strategic leadership and executive innovation influence: an international multi-cluster comparative study”, Strategic Management Journal, Vol. 26, pp. 665-82.
23. Gloet, M. and Terziovski, M. (2004), “Exploring the relationship between knowledge management practices and innovation performance”, Journal of Manufacturing Technology Management, Vol. 15, pp. 402-9.
24. Gort, M. and Will, R.A. (1986), “The evolution of technologies and investment in innovation”, The Economic Journal, September, pp. 741-57.
25. Gosselin, M. (1997), “The effect of strategy and organizational structure on the adoption and implementation of activity-based costing”, Accounting, Organizations and Society, February, pp. 105-22.
26. Gulden, G.K. and Reck, R.H. (1992), “Combining quality and reengineering efforts for process excellence”, Information Strategy: The Executive Journal, Spring, pp. 10-17.
27. Hammer, M. (1990), “Reengineering work: don't automate, obliterate”, Harvard Business Review, July-August, pp. 104-12.
28. Hammer, M. and Champy, J. (1993), Reengineering the Corporation: A Manifesto for Business Revolution, Harper Business, New York, NY.
29. Hannan, M.T. and Freeman, J. (1984), “Structural inertia and organizational change”, American Sociological Review, April, pp. 149-64.
30. Hekkert, M.P., Suurs, R.A.A., Negro, S.O., Kuhlmann, S. and Smits, R.E.H.M. (2006), “Functions of innovation systems: a new approach for analyzing technological change”, Technological Forecasting and Social Change, April, pp. 1-20.
31. Howell, J.M. and Higgins, C.A. (1990), “Champions of technological innovation”, Administrative Science Quarterly, June, pp. 317-41.
32. Hull, F. and Hage, J. (1982), “Organizing for innovation: beyond burns and Stalker's organic type”, Sociology, Vol. 16, pp. 564-77.
33. Ittner, C.D. and Larcker, D.F. (1998), “Innovations in performance measurement: trends and research implications”, Journal of Management Accounting Research, Vol. 10, pp. 205-38.
34. Ittner, C.D., Lanen, W. and Larcker, D.F. (2002), “The association between activity based costing and manufacturing performance”, Journal of Accounting Research, June, pp. 711-26.
35. Jensen, R. (1983), “Innovation adoption and diffusion when there are competing innovations”, Journal of Economic Theory, February, pp. 161-71.
36. Jensen, R. (2001), “Strategic intrafirm innovation adoption and diffusion”, Southern Economic Journal, July, pp. 120-32.
37. Johnson, H.T. (1992), Relevance Regained: From Top-down Control to Bottom-up Empowerment, The Free Press, New York, NY.
38. Johnson, H.T. and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Boston, MA.
39. Jones, T.C. and Dugdale, D. (2002), “The ABC bandwagon and the juggernaut of modernity”, Accounting, Organizations and Society, January-March, pp. 121-63.
40. Kaplan, R.K. and Norton, D.P. (2001), “Transforming the balanced score card from performance measurement to strategic management: parts I and II”, Accounting Horizons, March, pp. 87-104, June, pp. 147-160.
41. Leagans, J.P. and Loomis, C.P. (1971), Behavioral Changes in Agriculture: Concepts and Strategies for Influencing Transition, Cornell University Press, Ithaca, NY.
42. McAdam, R. (2005), “A multi-level theory of innovation implementation: normative evaluation, legitimization and conflict”, European Journal of Innovation Management, Vol. 8, pp. 373-88.
43. Malmi, T. (1999), “Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms”, Accounting, Organizations and Society, November, pp. 649-72.
44. Pearce, C.L. and Ensley, M.D. (2004), “A reciprocal and longitudinal investigation of the innovation process: the central role of shared vision in product and process innovation teams (PPITs)”, Journal of Organizational Behavior, Vol. 25, pp. 259-78.
45. Perrow, C. (1986), Complex Organizations, 3rd ed., Random House, New York, NY.
46. Porras, J.I. and Hoffer, S.J. (1986), “Common behavior changes in successful organization development efforts”, The Journal of Applied Behavioral Science, November, pp. 477-94.
47. Porras, J.I. and Silvers, R.C. (1991), “Organization development and transformation”, Annual Review of Psychology, Vol. 42, pp. 51-78.
48. Porras, J.I., Hargis, K., Patterson, K.J., Maxfield, D.G., Roberts, N. and Bies, R.J. (1982), “Modeling-based organizational development: a longitudinal assessment”, The Journal of Applied Behavioral Science, November, pp. 433-46.
49. Riemer-Reiss, M.L. (1999), “Applying Rogers' diffusion of innovation theory to assistive technology discontinuance”, Journal of Applied Rehabilitation Counseling, Vol. 30, pp. 16-21.
50. Rogers, E.M. (1971), Diffusion of Innovation, 2nd ed., The Free Press, New York, NY.
51. Rogers, E.M. (1995), Diffusion of Innovation, 5th ed., The Free Press, New York, NY.
52. Rogers, E.M. and Shoemaker, F.F. (1971), Communication of Innovations: A Cross-cultural Approach, 2nd ed., The Free Press, New York, NY.
53. Schroeder, D.M. (1990), “A dynamic perspective on the impact of process innovation upon competitive strategies”, Strategic Management Journal, January, pp. 25-41.
54. Scott, W.R. (1981), Organizations: Rational, Natural and Open Systems, Prentice-Hall, Englewood Cliffs, NJ.
55. Sisaye, S. (2001), Organizational Change and Development in Management Control Systems: Process Innovation for Internal Auditing and Management Accounting, Studies in Managerial and Financial Accounting, No. 10, JAI Elsevier Science, Amsterdam.
56. Sisaye, S. (2005), “Management control systems and organizational development, new directions for managing work teams”, The Leadership & Organization Development Journal, Vol. 26 No. 1, pp. 51-61.
57. Smirich, L. (1983), “Concepts of culture and organizational analysis”, Administrative Science Quarterly, September, pp. 339-58.
58. Teece, D.J. (1996), “Firm organization, industrial structure, and technological innovation”, Journal of Economic Behavior & Organization, November, pp. 193-224.
59. Tushman, M.L. and O'Reilly, C.A. III (1996), “Ambidextrous organizations: managing evolutionary and revolutionary change”, California Management Review, Summer, pp. 8-30.
60. Van de Ven, A.H. and Poole, M.S. (1995), “Explaining development and change in organizations”, Academy of Management Review, July, pp. 510-40.
61. West, M.A. and Farr, J.L. (1989), “Innovation at work: psychological perspectives”, Social Behaviour, Vol. 4, pp. 15-30.
62. Young, R.L., Houghland, J.C. Jr and Shepard, J.C. (1981), “Innovation in open systems: a comparative study of banks”, Sociology and Social Research, Vol. 65, pp. 177-93.
63. Zaltman, G., Duncan, R. and Holbek, J. (1973), Innovations and Organizations, Wiley, New York, NY.
64. Zamutto, R.F. and O'Connor, E.J. (1992), “Gaining advanced manufacturing technologies' benefits: the roles of organizational design and culture”, Academy of Management Review, October, pp. 701-28.