The Role of Communication Channels and Perceived Innovation Characteristics within the Adoption Process of Activity-Based Costing (notice n° 410265)
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| fixed length control field | 01691cam a2200229 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250119102349.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Alcouffe, Simon |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Role of Communication Channels and Perceived Innovation Characteristics within the Adoption Process of Activity-Based Costing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2008.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 94 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The aim of this paper is to measure the role of communication channels and perceived innovation characteristics within the organizational adoption process of activity-based costing (ABC). This paper further expands previous research on the determinants of ABC adoption. Two key stages in the innovation-s adoption process are distinguished: adoption consideration and adoption per se. Results show that ABC-s perceived relative advantage and compatibility are positively and significantly related to the probability of both the consideration of its adoption and its adoption per se. However, ABC-s perceived complexity plays no significant role. Regarding communication channels, only the degrees of use of ABC management books and ABC conferences and seminars are positively and significantly associated with ABC adoption consideration. ABC adoption per seis not affected by any of the communication channels included in this research. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | adoption |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | ABC |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | process |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | determinants |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Guedri, Zied |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 14 | 3 | 2008-12-01 | p. 39-65 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2008-3-page-39?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2008-3-page-39?lang=en&redirect-ssocas=7080</a> |
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