000			02151cam a2200253 4500500
005			20250121033335.0
041			_afre
042			_adc
100	1	0	_aBecker, Sebastian D. _eauthor
700	1	0	_a Wald, Andreas _eauthor
700	1	0	_a Gessner, Christian _eauthor
700	1	0	_a Gleich, Ronald _eauthor
245	0	0	_aThe Role of Perceived Attributes for the Diffusion of Innovations in Cost Accounting: The Case of Activity-Based Costing
260			_c2015.
500			_a61
520			_aActivity-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			_aperceived attributes of innovation
690			_acost accounting
690			_aadministrative innovations
690			_adiffusion theory
690			_aActivity-Based Costing
786	0		_nAccounting Auditing Control | Volume 21 | 1 | 2015-03-23 | p. 105-137 | 1262-2788
856	4	1	_uhttps://shs.cairn.info/journal-accounting-auditing-control-2015-1-page-105?lang=en&redirect-ssocas=7080
999			_c454995 _d454995