The Role of Perceived Attributes for the Diffusion of Innovations in Cost Accounting: The Case of Activity-Based Costing (notice n° 454995)
[ vue normale ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 02151cam a2200253 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250121033335.0 |
| 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 | Becker, Sebastian D. |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | The Role of Perceived Attributes for the Diffusion of Innovations in Cost Accounting: The Case of Activity-Based Costing |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 61 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Activity-Based Costing (ABC) has often been considered to be one of the most important innovations in management accounting. Although the interest in this instrument is very high, its diffusion in practice remains relatively low. Given that several variables determining the diffusion of innovations in management accounting, have still not been researched, this paradox remains to be explained.We aim to shed light on this question and present a study about the determinants of the diffusion of ABC. Based on a survey among manufacturing firms in Germany, we test hypotheses derived from Rogers’ (2003) theory of diffusion focusing on the perceived attributes of an innovation.Our results show that Rogers’ theory has some explanatory power because in line with extant research, we find that the relative advantage and trialability of ABC are important determinants for its diffusion. We attribute the finding that ease of use, compatibility, and observability have only positive but no significant effects to the fact that ABC is an administrative innovation that diffuses among organizations, which is different from the origins of the applied theoretical framework which lie in technical innovations that diffuse among individuals. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | perceived attributes of innovation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | cost accounting |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | administrative innovations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | diffusion theory |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | Activity-Based Costing |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wald, Andreas |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gessner, Christian |
| Relator term | author |
| 700 10 - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gleich, Ronald |
| Relator term | author |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Accounting Auditing Control | Volume 21 | 1 | 2015-03-23 | p. 105-137 | 1262-2788 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-accounting-auditing-control-2015-1-page-105?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-accounting-auditing-control-2015-1-page-105?lang=en&redirect-ssocas=7080</a> |
Pas d'exemplaire disponible.
Réseaux sociaux