The Role of Perceived Attributes for the Diffusion of Innovations in Cost Accounting: The Case of Activity-Based Costing (notice n° 454995)

détails MARC
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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>

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