Attributes of Innovation and Management Accounting Changes

Contemporary Management Research Pages 455-466, Vol. 12, No. 4, December 2016, doi:10.7903/cmr.1144

12 Pages Posted: 24 Jul 2017

See all articles by Davood Askarany

Davood Askarany

University of Auckland Business School

Date Written: December 30, 2016

Abstract

This study provides evidence for the adoption and diffusion of activity-based costing (ABC) in the Sultanate of Oman (as a developing country) and examines the significance of the effect of characteristics of innovation on the adoption and diffusion of ABC (as both a practice and a process). It further explains some of the variations in the ABC’s adoption rates in the literature.

The findings show that the adoption and diffusion of ABC in Oman is not very popular. The results provide no conclusive evidence to support the significance of innovation characteristics on the adoption and diffusion of ABC in developing countries, such as Oman. While the diffusion of innovation theory suggests that innovation characteristics could have a significant influence on the adoption and diffusion of innovations, the current study suggests that the diffusion of certain innovations (such as ABC in our study) in a particular environment and situation (such as developing countries-case of Oman in our study) could follow other ideologies (e.g., fad fashion philosophy or institutional theory) rather than the diffusion of innovation theory.

Keywords: Activity-Based Costing, Innovation Characteristics, The Diffusion of Innovation and Economic Theory

Suggested Citation

Askarany, Davood, Attributes of Innovation and Management Accounting Changes (December 30, 2016). Contemporary Management Research Pages 455-466, Vol. 12, No. 4, December 2016, doi:10.7903/cmr.1144 , Available at SSRN: https://ssrn.com/abstract=3005881

Davood Askarany (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Do you have negative results from your research you’d like to share?

Paper statistics

Downloads
104
Abstract Views
500
Rank
466,166
PlumX Metrics