scholarly journals Diffusion of management accounting innovations: a virus perspective

2019 ◽  
Vol 15 (4) ◽  
pp. 513-534 ◽  
Author(s):  
Daniel Johanson ◽  
Dag Øivind Madsen
Keyword(s):  
Empirical Research ◽  
Management Accounting ◽  
Diffusion Theory ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Accounting Research ◽  
Innovation Diffusion Theory ◽  
Management Fashion ◽  
Theoretical Perspectives

Purpose 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. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs. Design/methodology/approach The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies. Findings The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens. Originality/value The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

The internationalisation of management accounting research in the German-speaking countries – a longitudinal study

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christoph Endenich ◽  
Andreas Hoffjan ◽  
Anne Krutoff ◽  
Rouven Trapp
Keyword(s):  
Management Accounting ◽  
International Management ◽  
Management Control ◽  
Future Research ◽  
Content Type ◽  
Accounting Research ◽  
German Speaking ◽  
Core Areas ◽  
Important Basis ◽  
Bibliometric Studies

Purpose This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community. Design/methodology/approach This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies. Findings The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally. Research limitations/implications The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge. Originality/value This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

Diffusion of changes in organizations

2015 ◽  
Vol 28 (1) ◽  
pp. 134-152 ◽  
Author(s):  
Taesung Kim
Keyword(s):  
Organizational Change ◽  
Innovation Diffusion ◽  
Diffusion Model ◽  
Communication Networks ◽  
Diffusion Theory ◽  
Value Added ◽  
Future Research ◽  
Content Type ◽  
Innovation Diffusion Theory ◽  
Change Leaders

Purpose – The purpose of this paper is to address the advisability of innovation diffusion theory for enhancing the adoption/execution success rate in leading organizational change. Design/methodology/approach – The study design involved an interpretive discussion of innovation diffusion theory and related research, followed by a review of influential models of organizational change management (CM). Through analysis and synthesis of the essential ideas and processes derived from both schools, this study conceptualized an integrated change diffusion model with practical and research implications. Findings – The study findings were presented via an organizational change diffusion model and its phases with major considerations. Leading change should be a systematic but responsive process as visualized by a sequential but recursive flow of the phases; change could sustain with the spontaneous function of organizational dynamics; before-during-after diagnosis and evaluation would be fundamental to the success of change efforts. Research limitations/implications – This study recommended that future research empirically test the validity of this study’s conceptual arguments and attempt to further integrate innovation diffusion and CM research in many areas, including the change leader’s competencies. Extended research opportunities were presented as well. Practical implications – This study suggested that change leaders concentrate resources on a few positively or negatively influential individuals and take advantage of communication networks to persuade and inform others to help with their change adoption. Change leaders were also advised to partner with formal/informal opinion leaders and facilitate each player’s proper role in the change diffusion efforts. An additional suggestion was that system-centric thinking should precede the individual-blame orientation in the root cause analysis of adoption/non-adoption (diffusion/non-diffusion) of a change. Originality/value – This study offers value by enriching CM approaches in consultation with the research asset on innovation diffusion, which has been less capitalized upon in the organizational CM arena. Specifically, value added includes an encompassing consideration of both normative-reeducative and empirical-rational perspectives on individuals’ behavior change, a research-based conceptual extension of CM models, and consummative strategies for effective and efficient change interventions.

Building information modelling for facility management: are we there yet?

2017 ◽  
Vol 24 (6) ◽  
pp. 1119-1154 ◽  
Author(s):  
Ruwini Edirisinghe ◽  
Kerry Anne London ◽  
Pushpitha Kalutara ◽  
Guillermo Aranda-Mena
Keyword(s):  
Diffusion Theory ◽  
Implementation Process ◽  
Facility Management ◽  
Future Research ◽  
Building Information Modelling ◽  
Content Type ◽  
Information Modelling ◽  
Innovation Diffusion Theory ◽  
Research Areas ◽  
Building Information

Purpose Building information modelling (BIM) is increasingly being adopted during construction projects. Design and construction practices are adjusting to the new system. BIM is intended to support the entire project life-cycle: the design and construction phases, and also facility management (FM). However, BIM-enabled FM remains in its infancy and has not yet reached its full potential. The purpose of this paper is to identify major aspects of BIM in order to derive a fully BIM-enabled FM process. Design/methodology/approach In total, 207 papers were classified into main and subordinate research areas for quantitative analysis. These findings were then used to conceptualise a BIM-enabled FM framework grounded by innovation diffusion theory for adoption, and for determining the path of future research. Findings Through an extensive literature review, the paper summarises many benefits and challenges. Major aspects of BIM are identified in order to describe a BIM-enabled FM implementation process grounded by innovation diffusion theory. The major research areas of the proposed framework include: planning and guidelines; value realisation; internal leadership and knowledge; procurement; FM; specific application areas; data capture techniques; data integration; knowledge management; and legal and policy impact. Each element is detailed and is supported by literature. Finally, gaps are highlighted for investigation in future research. Originality/value This paper systematically classifies and evaluates the existing research, thus contributing to the achievement of the ultimate vision of BIM-enabled FM. The proposed framework informs facility managers, and the BIM-enabled FM implementation process. Further, the holistic survey identifies gaps in the body of knowledge, revealing avenues for future research.

Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context

2014 ◽  
Vol 31 (8) ◽  
pp. 906-920 ◽  
Author(s):  
Majed Alsmadi ◽  
Ahmad Almani ◽  
Zulfiqar Khan
Keyword(s):  
Decision Making ◽  
Management Accounting ◽  
Real Life ◽  
Future Research ◽  
Research Approach ◽  
Accounting System ◽  
Product Mix ◽  
Content Type ◽  
Action Research Approach

Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company. Design/methodology/approach – Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision. Findings – The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optimal product-mix and the associated bottlenecks. Moreover, the paper suggests that managers who implement Lean production without utilising a supportive management accounting system may experience disappointing financial results. Research limitations/implications – The validation of the suggested method is based on a single case study with an action research approach. For future research, the authors suggest the implementation of the approach in different industries. Practical implications – Overall, the integration of ABC and TOC provides managers with an accurate, timely and reliable tool that can help in making decisions about pricing, production line development, process improvements and product-mix. Originality/value – This paper contributes to Lean and management accounting literature by demonstrating the value of a method of integrating ABC and TOC. Also a case study is chosen for the empirical aspect of the study as there are no case studies available in the literature that illustrate a real life case of integrating ABC and TOC within Lean companies as an alternative to the current used cost accounting systems.

The present and future of accounting history

2014 ◽  
Vol 27 (8) ◽  
pp. 1241-1249 ◽  
Author(s):  
Garry D. Carnegie
Keyword(s):  
Social Practice ◽  
Future Research ◽  
Future Directions ◽  
Content Type ◽  
Accounting Research ◽  
Accounting History ◽  
Theoretical Perspectives ◽  
Recent Developments ◽  
New Ideas ◽  
Personal Reflections

Purpose – The purpose of this paper is to outline some personal reflections, based on recent published accounting history research and methodological contributions, on the state of the art and future directions in interdisciplinary research on accounting's past. Design/methodology/approach – An essay focusing on recent developments in the accounting history specialisation and outlining some possible future research developments. Findings – The paper points to the growing literature in the accounting history specialisation; the conduct of historical accounting research across an array of institutions, including business, social and religious institutions; the diversity of theoretical perspectives which have been applied during the past 15-20 years, essentially on the premise of accounting as social practice, and the prospects of theoretically-informed investigations continuing to offer the greatest potential insight into both accounting's present and future. Reflections rendered on possible future directions of historical accounting research may provide some motivation for future research or at least stimulate some discussion and debate on the subject. Research limitations/implications – The analysis and critique represents the author's perspectives as a longstanding academic in the field. Originality/value – The paper may assist in generating some new ideas, topics and approaches for future historical accounting research in any given country or region and may even stimulate “comparative international accounting history” (CIAH) studies in different locations around the globe.

scholarly journals The adoption of 4D BIM in the UK construction industry: an innovation diffusion approach

2017 ◽  
Vol 24 (6) ◽  
pp. 950-967 ◽  
Author(s):  
Barry J. Gledson ◽  
David Greenwood
Keyword(s):  
Construction Industry ◽  
Innovation Diffusion ◽  
Diffusion Theory ◽  
Time Lag ◽  
Sampling Strategy ◽  
Future Research ◽  
Content Type ◽  
Innovation Diffusion Theory ◽  
Building Information ◽  
The Uk

Purpose British construction industry KPI data collected over recent years shows a trend in projects exceeding their time schedules. In 2013, the UK Government set a target for projects timeframes to reduce by 50 per cent. Proposed interventions included more rapid project delivery processes, and consistent improvements to construction delivery predictions, deployed within the framework of 4D Building Information Modelling (BIM). The purpose of this paper is to use Rogers’ Innovation Diffusion theory as a basis to investigate how this adoption has taken place. Design/methodology/approach In total, 97 construction planning practitioners were surveyed to measure 4D BIM innovation take-up over time. Classic innovation diffusion research methods were adopted. Findings Results indicated an increasing rate of 4D BIM adoption and reveal a time lag between awareness and first use that is characteristic of this type of innovation. Research limitations/implications Use of a non-probability sampling strategy prevents the results being generalisable to the wider construction population. Future research directions and methods are suggested, including qualitative investigations into decision-making processes around 4D BIM, and case studies exploring the consequences of 4D BIM adoption. Practical implications Recommendations of how to facilitate the adoption of 4D BIM innovation are proposed, which identify the critical aspects of system compatibility and safe trialling of the innovation. Originality/value This paper reinforces 4D BIM as an innovation and records its actual UK industry adoption rate using an accepted diffusion research method. By focusing on UK industry-wide diffusion the work also stands apart from more typical research efforts that limit innovation diffusion exploration to individual organisations.

Leaving a joint audit system: conditional fee reductions

2014 ◽  
Vol 29 (2) ◽  
pp. 131-152 ◽  
Author(s):  
Claus Holm ◽  
Frank Thinggaard
Keyword(s):  
Audit Quality ◽  
Theory Development ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Audit Firm ◽  
Audit System ◽  
Interaction Terms ◽  
Audit Firms ◽  
Audit Fee

Purpose – The authors aim to exploit a natural experiment in which voluntary replace mandatory joint audits for Danish listed companies and analyse audit fee implications of using one or two audit firms. Design/methodology/approach – Regression analysis is used. The authors apply both a core audit fee determinants model and an audit fee change model and include interaction terms. Findings – The authors find short-term fee reductions in companies switching to single audits, but only where the former joint audit contained a dominant auditor. The authors argue that in this situation bargaining power is more with the auditors than in an equally shared joint audit, and that the auditors' incentives to offer an initial fee discount are bigger. Research limitations/implications – The number of observations is constrained by the small Danish capital market. Future research could take a more qualitative research approach, to examine whether the use of a single audit firm rather than two has an effect on audit quality. The area calls for further theory development covering audit fee and audit quality in joint audit settings. Practical implications – Companies should consider their relationship with their auditors before deciding to switch to single auditors. Fee discounts do not seem to reflect long-lasting efficiency gains on the part of the audit firm. Originality/value – Denmark is the first country to leave a mandatory joint audit system, so this is the first time that it is possible to study fee effects related to this.

The relationship between MNCs’ strategies and executive staffing

2017 ◽  
Vol 25 (2) ◽  
pp. 233-250 ◽  
Author(s):  
Sangeetha Lakshman ◽  
C. Lakshman ◽  
Christophe Estay
Keyword(s):  
International Business ◽  
Business Strategy ◽  
Global Strategy ◽  
Business Strategies ◽  
Future Research ◽  
Research Approach ◽  
Global Integration ◽  
Content Type ◽  
Managerial Implications ◽  
The Relationship

Purpose The purpose of this paper is to examine the relationship of business strategies with executive staffing of multinational companies (MNCs). Design/methodology/approach Based on in-depth interviews conducted with top executives of 22 MNCs’, the authors identify important connections between international business strategies and staffing orientation. The authors used the qualitative research approach of building theory from interviews; thus, creating theoretical propositions from empirical evidence. Findings The authors find that when the pressure for global integration is high, MNCs use more parent-country national (PCNs) (ethnocentric staffing) as against the use of host-country managers (HCNs) (polycentric staffing) when this pressure is low. Additionally, MNCs using a global strategy are more likely to use an ethnocentric staffing approach, those using a multi-domestic strategy use a polycentric approach and firms using transnational strategy adopt a mix of ethnocentric and polycentric approaches. Research limitations/implications Although the authors derive theoretical patterns based on rich qualitative data, their sample is relatively small and comprises mostly of French MNCs. Generalizability to a broader context is limited. However, the authors’ findings have critical implications for future research. Practical implications The authors’ findings provide critical managerial implications for MNCs in matching their HR strategies with business strategies. These are important for effective strategy implementation. Originality/value Although MNC staffing orientations have been studied for a long time, their relationship to international business strategies is still not clearly understood. The authors contribute to the literature by investigating the relationship between MNCs’ business strategy types with staffing orientations.

Managing the most important asset: a twenty year review on the performance management literature

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ebina Justin M.A. ◽  
Manu Melwin Joy
Keyword(s):  
Performance Management ◽  
Management Practices ◽  
Organizational Outcomes ◽  
Future Research ◽  
System Quality ◽  
Content Type ◽  
Non Profit ◽  
Quantitative Studies ◽  
Theoretical Perspectives ◽  
Human Resource Management Practices

Purpose The three objectives served by this review are to provide readers a limpid insight about the topic performance management (PM), to analyse the latest trends in PM literature and to illustrate the theoretical perspectives. It would be fascinating for the practitioners and researchers to see the latest trends in the PM system, which is not yet covered in previous reviews. The study covers the historical and theoretical perspectives of human resource management practices. We also try to unveil some of the theoretical debates and conflicts regarding the topic. Design/methodology/approach We reviewed 139 studies on PM published within the last 20 years (2000–2020). The method used here is the integrative review method. The criteria used to determine studies are articles from peer-reviewed journals regarding the PM system published between 2000 and 2020. The initial search for studies was conducted using an extensive journal database, and then an intensive reference-based search was also done. Each selected article was coded, themes were identified, and trends for every 5 years were determined. All the articles were analysed and classified based on the methodology used to identify qualitative and quantitative studies. Findings The review concludes that PM literature's emphasis shifted from traditional historical evaluations conducted once or twice a year to forward-looking, feedback-enriched PM systems. By segregating the studies into 5-year periods, we could extract five significant trends that prevailed in the PM literature from 2000 to 2020: reactions to PM system, factors that influence PM system, quality of rating sources, evaluating the PM system and types of the PM system. The review ends with a discussion of practical implications and avenues for future research. Research limitations/implications It is equally a limitation and strength of this paper that we conducted a review of 139 articles to cover the whole works in PM literature during the last 20 years. The study could not concentrate on any specific PM theme, such as exploring employee outcomes or organizational outcomes. Likewise, the studies on public sector and non-profit organizations are excluded from this review, which constitutes a significant share of PM literature. Another significant limitation is that the selected articles are classified only based on their methodology; further classification based on different themes and contexts can also be done. Originality/value The study is an original review of the PM literature to identify the latest trends in the field.

CEO statements on racial inequity – (how) do they matter to shareholders?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pyemo Afego ◽  
Imhotep Alagidede
Keyword(s):  
Chief Executive Officers ◽  
Social Issues ◽  
Chief Executive ◽  
Future Research ◽  
Research Approach ◽  
Content Type ◽  
Racial Injustice ◽  
Communication Decisions ◽  
Executive Officers ◽  
The Impact

Purpose The purpose of this study is to explore how citizen protests against perceived acts of racial injustice impact on share prices of companies who weigh in on the protests. In particular, corporate statements that directly address the issues around the protests are identified and possible mechanisms underlying how these may impact shareholder value are discussed. Design/methodology/approach The authors first use a qualitative research approach of content and sentiment analysis to track how companies or their chief executive officers (CEOs) present their stance against racial injustice, as represented by their use of linguistic markers. Then, the authors use an event study methodology to assess the response from stock market participants. Findings The findings suggest that CEOs primarily convey their stance using language that is emotive and empathic. In addition, shareholders earn a significant abnormal return of 2.13%, on average, in the three days following the release of the statements. Research limitations/implications This study considered only US-listed companies. The sample size, also, is relatively small. Institutional and cultural differences across countries may also vary. Thus, future research could explore the extent to which the findings generalize to other contexts. Practical implications Results provide insights to top managers who communicate with various stakeholders on emotionally charged social issues. Findings also offer insights on the timing of trades for investors and arbitrageurs. Social implications Findings contribute to the understanding of corporate behaviour in times of social upheaval. Insights from the study may also be used to inform corporate communication decisions about important social issues. Originality/value This study brings into focus the role that affective appeal and moral emotion can play in evoking motivation for corporate activism, and the impact that this has on investor opinions’ formation process.

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