A Virus Perspective on Management Accounting Innovations

21 Pages Posted: 19 Jun 2018

See all articles by Daniel Johanson

Daniel Johanson

Norwegian School of Economics (NHH)

Dag Øivind Madsen

University of South-Eastern Norway

Date Written: June 15, 2018

Abstract

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. In this paper we demonstrate how Røvik’s virus theory offers an alternative perspective on how MAIs diffuse. Whereas other theories have offered much insight into the supply-side of MAIs, the demand-side of MAIs is relatively understudied, and adoption and implementation is often treated as an either-or decision. The perspective outlined in this paper offers a rich set of theoretical mechanisms that can be used to study how demand-side organizations are affected by MAIs over an extensive period post-adoption. The paper also discusses how the virus perspective can be used in empirical research on MAIs.

Keywords: Management Accounting Innovations, Virus Perspective, Post-adoption, Implementation, Diffusion, Translation, Management Fashion

Suggested Citation

Johanson, Daniel and Madsen, Dag Øivind, A Virus Perspective on Management Accounting Innovations (June 15, 2018). Available at SSRN: https://ssrn.com/abstract=3197129 or http://dx.doi.org/10.2139/ssrn.3197129

Daniel Johanson

Norwegian School of Economics (NHH) ( email )

Helleveien 30
Bergen, NO-5045
Norway

Dag Øivind Madsen (Contact Author)

University of South-Eastern Norway ( email )

Bredalsveien 14
Hønefoss, Buskerud 3511
Norway

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