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

Yazdifar, H, Askarany, D, Wickramasinghe, D, Nasseri, A and Alam, MA ORCID: https://orcid.org/0000-0002-8260-235X 2019, 'The diffusion of management accounting innovations in dependent (subsidiary) organisations and MNCs' , The International Journal of Accounting, 54 (01) , p. 1950004.

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Abstract

Responding to the increasing changes in technology through the proliferation of globalisation, a range of management accounting innovations (MAIs) have emerged. Concerning these MAIs, researchers have put forward alternative views ranging from rational-economic perspectives to social-organisational process perspectives which explore more dynamic consequences of MAIs including how MAIs are adopted and implemented differently in different organisational settings. This paper contributes to the latter and discusses the network view and subsidiaries capabilities both absorptive and combinative in diffusion of MAIs in group organisations and identifies four possible sources of diffusion of MAIs which have not been discussed in the literature.

Item Type:	Article
Schools:	Schools > Salford Business School
Journal or Publication Title:	The International Journal of Accounting
Publisher:	World Scientific
ISSN:	2213-3933
Related URLs:	Publisher
Funders:	CIMA (Chartered Institute of Management Accountants)
Depositing User:	Professor Hassan Yazdifar
Date Deposited:	21 May 2018 13:11
Last Modified:	15 Feb 2022 23:18
URI:	https://usir.salford.ac.uk/id/eprint/47055

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