Management accounting innovation and perceptions of innovation attributes: The case of activity-based techniques
Al-Sayed, Mahmoud and Dugdale, David (2011) Management accounting innovation and perceptions of innovation attributes: The case of activity-based techniques. - (Submitted).
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Description/Abstract
Innovation research has been criticized for failure to carefully specify innovation attributes. This has led to inconsistent findings, problems in making cross-study comparisons and difficulty in generalizing findings. This paper addresses these issues in management accounting innovation research by focusing specifically on activity-based techniques (ABT). ABT are a multifaceted phenomenon, reflected, in this study, by a wide definition and a multi-stage model of ABT implementation. A survey-based instrument is developed to identify ABT adopters and non-adopters and to measure seven innovation attributes. Logistic regression is employed to identify which attributes are predictors of ABT adoption and three are shown to be significant: perceived compatibility; ease of use and, most importantly, result demonstrability.
A sophisticated model of ABT implementation, the use of pre and post survey interviews and careful survey design reveal that: (1) a minority of business units have to adopt ABT because it is imposed on them and (2) variations in the definition of ABT can lead to a wide range of reported adoption rates. Almost 72% of the business units had some experience of ABT and the overall usage rate was 28%. However, only 11% claimed extensive usage of ABT. These results help to explain the wide disparity in previous research findings. They also have implications for the “ABC Paradox”: If ABC has such benefits why is it not more widely adopted? If a wide definition of ABT is employed most businesses do claim experience of it and the paradox may result from a relatively narrow definition of ABT rather than limitations in the technique itself.
| Item Type: | Article |
|---|---|
| ISSNs: | 1044-5005 1096-1224 |
| Subjects: | H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management H Social Sciences > HG Finance |
| Divisions: | University Structure - Pre August 2011 > School of Management |
| Item ID: | 192741 |
| Date Deposited: | 07 Jul 2011 12:21 |
| Last Modified: | 29 Nov 2012 12:00 |
| Contributors: | Al-Sayed, Mahmoud (Author) Dugdale, David (Author) |
| Date: | 28 June 2011 |
| Status: | Submitted |
| URI: | http://eprints.soton.ac.uk/id/eprint/192741 |
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