000			01691cam a2200229 4500500
005			20250119102349.0
041			_afre
042			_adc
100	1	0	_aAlcouffe, Simon _eauthor
700	1	0	_a Guedri, Zied _eauthor
245	0	0	_aThe Role of Communication Channels and Perceived Innovation Characteristics within the Adoption Process of Activity-Based Costing
260			_c2008.
500			_a94
520			_aThe 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			_aadoption
690			_aABC
690			_ainnovation
690			_aprocess
690			_adeterminants
786	0		_nAccounting Auditing Control | Volume 14 | 3 | 2008-12-01 | p. 39-65 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2008-3-page-39?lang=en&redirect-ssocas=7080
999			_c410265 _d410265