A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand

Askarany, Davood; Yazdifar, Hassan

doi:10.2139/ssrn.1548036

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A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand

Research Executives Summaries Series, Vol. 5, No. 9

11 Pages Posted: 9 Feb 2010 Last revised: 18 Feb 2010

See all articles by Davood Askarany

Hassan Yazdifar

University of Glasgow

Date Written: February 4, 2010

Abstract

This study examined the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand.

Keywords: AB, ABM, target, costing, balanced scorecard, strategic management, accounting innovation, accounting changes, diffusion

JEL Classification: M46

Suggested Citation: Suggested Citation

Askarany, Davood and Yazdifar, Hassan, A Comparative Investigation into the Diffusion of Management Accounting Innovations in the UK, Australia and New Zealand (February 4, 2010). Research Executives Summaries Series, Vol. 5, No. 9, Available at SSRN: https://ssrn.com/abstract=1548036 or http://dx.doi.org/10.2139/ssrn.1548036