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.