Diffusion of Innovation and Business Size: A Longitudinal Study of PACIA

21 Pages Posted: 31 Mar 2009 Last revised: 28 Aug 2012

See all articles by Davood Askarany

Davood Askarany

University of Auckland Business School

Malcolm Smith

Edith Cowan University - School of Accounting, Finance and Economics

Date Written: March 31, 2009

Abstract

Purpose - Size is one of the most controversial influencing factors in the diffusion literature.

This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines for managers in helping them to determine how to facilitate the diffusion of innovations in their organisations.

Design/methodology/approach - The research adopts a longitudinal survey method to examine practices within the Plastics and Chemicals Industries Association, which is the pre-eminent national body representing Australia's fourth largest manufacturing sector.

Findings - The study suggests a significant positive relationship between business size and both technological innovation and the implementation of ABC.

Originality/value - Knowledge of the impact of size on diffusion of innovation has been complicated by the mixed results of extant studies; the paper significantly contributes to this debate.

Suggested Citation

Askarany, Davood and Smith, Malcolm, Diffusion of Innovation and Business Size: A Longitudinal Study of PACIA (March 31, 2009). Managerial Auditing Journal, Vol. 23, No. 9, 2008, Available at SSRN: https://ssrn.com/abstract=1370773

Davood Askarany (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Malcolm Smith

Edith Cowan University - School of Accounting, Finance and Economics ( email )

100 Joondalup Drive
Joondalup, WA 6027
Australia
08 6304 5263 (Phone)

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