CHANNELS OF THE DIFFUSION OF MANAGEMENT ACCOUNTING INNOVATIONS IN MNCS AND COMPLEX ORGANISATIONS-A COMPARATIVE STUDY

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

Yazdifar Hassan; Askarany Davood; Wickramasinghe Danture

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Seminar Paper

Paper Information

Seminar: IRANIAN ACCOUNTING CONFERENCE
Year:2013 | Issue:11

Download Full-Text

View:

101

Download:

Information Seminar Paper

Title

CHANNELS OF THE DIFFUSION OF MANAGEMENT ACCOUNTING INNOVATIONS IN MNCS AND COMPLEX ORGANISATIONS-A COMPARATIVE STUDY

Author(s)

Yazdifar Hassan | Askarany Davood | Wickramasinghe Danture

Keywords

MANAGEMENT ACCOUNTING INNOVATIONS

ACTIVITY BASED COSTING

ACTIVITY BASED MANAGEMENT

BAANCED SCORECARD

BENCHMARKING

TARGET COSTING

DIFFUSION OF NEW IDEAS

SUBSIDIARY ORGANISATIONS

GROUP ORGANISATIONS

INTRA-SUBSIDIARY RELATIONS

ABSORPTIVE AND COMBINATIVE CAPABILITIES

CIMA MEMBERS

Abstract

RESPONDING TO INCREASING CHANGES AND ADVANCES IN TECHNOLOGY THROUGH THE PROLIFERATION OF GLOBALISATION, A RANGE OF MANAGEMENT ACCOUNTING INNOVATIONS (MAIS) HAS EMERGED. CONCERNING THESE MAIS, RESEARCHERS HAVE PUT FORWARDED ALTERNATIVE VIEWS. ONE SCHOOL HOLDS THE VIEW THAT ADOPTERS ARE RATIONAL AND MAKE TECHNICALLY EFFICIENT INDEPENDENT CHOICES. THE SOCIAL AND ORGANISATIONAL CONTEXTS IN WHICH SUCH ADOPTIONS TAKE PLACE ARE THUS TAKEN FOR GRANTED. ANOTHER SCHOOL EXPLORES MORE DYNAMIC CONSEQUENCES OF MAIS INCLUDING THE ISSUES OF HOW MAIS ARE ADOPTED AND IMPLEMENTED DIFFERENTLY IN DIFFERENT ORGANISATIONAL SETTINGS. THIS PAPER CONTRIBUTES TO THE LATTER. BY BENCHMARKING WITH INDEPENDENT (NON-GROUP) COMPANIES, THE PAPER PROVIDES EVIDENCE OF THE ADOPTION OF MAIS IN DEPENDENT (SUBSIDIARY) COMPANIES. THE PAPER AIMS TO UNEARTH FOUR INTERRELATED PROPOSITIONS DERIVED FROM THE EXTANT LITERATURE ON THE DIFFUSION OF NEW IDEAS, AND DISCUSSES THE NETWORK VIEW AND SUBSIDIARIES CAPABILITIES BOTH ABSORPTIVE AND COMBINATIVE IN DIFFUSION OF MAIS IN GROUP ORGANISATIONS WHICH HAVE NOT BEEN DISCUSSED IN MA LITERATURE. DATA WERE COLLECTED THROUGH 584 RESPONSES BY MEMBERS OF THE CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS (CIMA) TO A QUESTIONNAIRE AND FOLLOW-UP INTERVIEWS WITH OVER 50 RESPONDENTS OF COMPANIES OPERATING IN THE UK, AUSTRALIA AND NEW ZEALAND. THE STUDY FOCUSES ON FIVE POPULAR MAIS, NAMELY, (1) ACTIVITY-BASED COSTING (ABC), (2) ACTIVITY-BASED MANAGEMENT (ABM), (3) BALANCED SCORECARD (BSC), (4) BENCHMARKING, AND (5) TARGET COSTING (TC). THE DATA REVEALED THAT THE DIFFUSION OF MAIS IN GROUP (SUBSIDIARY) ORGANISATIONS IS DIFFERENT FROM THAT IN INDEPENDENT ORGANISATIONS AND THAT THE ADOPTION AND IMPLEMENTATION OF MAIS IS ASSOCIATED WITH (1) INTRA-SUBSIDIARY RELATIONS AND THEIR INTERDEPENDENCE, (2) SUBSIDIARY CAPABILITIES (BOTH ABSORPTIVE AND COMBINATIVE), (3) GEOGRAPHICAL PROXIMITY OF PARENT AND SUBSIDIARY ORGANISATIONS, AND (4) THE ABILITY OF MANAGERS OTHER THAN ACCOUNTANTS.

Cites

No record.

References

No record.

Cite

APA: Copy

Yazdifar, Hassan, Askarany, Davood, & Wickramasinghe, Danture. (2013). CHANNELS OF THE DIFFUSION OF MANAGEMENT ACCOUNTING INNOVATIONS IN MNCS AND COMPLEX ORGANISATIONS-A COMPARATIVE STUDY. IRANIAN ACCOUNTING CONFERENCE. SID. https://sid.ir/paper/927034/en

Vancouver: Copy

Yazdifar Hassan, Askarany Davood, Wickramasinghe Danture. CHANNELS OF THE DIFFUSION OF MANAGEMENT ACCOUNTING INNOVATIONS IN MNCS AND COMPLEX ORGANISATIONS-A COMPARATIVE STUDY. 2013. Available from: https://sid.ir/paper/927034/en

IEEE: Copy

Hassan Yazdifar, Davood Askarany, and Danture Wickramasinghe, “CHANNELS OF THE DIFFUSION OF MANAGEMENT ACCOUNTING INNOVATIONS IN MNCS AND COMPLEX ORGANISATIONS-A COMPARATIVE STUDY,” presented at the IRANIAN ACCOUNTING CONFERENCE. 2013, [Online]. Available: https://sid.ir/paper/927034/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops