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Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations

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  • David Emsley
  • Barbara Nevicky
  • Graeme Harrison

Abstract

This study examines the effects of adaptive/innovative cognitive style, and professional development on the initiation of radical and non‐radical innovations by individual management accountants. Data are gathered through questionnaire and follow‐up interviews with practising management accountants. The results show that management accountants with a more innovative (adaptive) cognitive style tend to initiate more (fewer) radical relative to non‐radical innovations, and that this effect is amplified by professional development. The study has implications for research in management accounting innovation and for practice, including the importance of maintaining a balance of radical and non‐radical innovations in organizations, and of professional development.

Suggested Citation

  • David Emsley & Barbara Nevicky & Graeme Harrison, 2006. "Effect of cognitive style and professional development on the initiation of radical and non‐radical management accounting innovations," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 46(2), pages 243-264, June.
    • Handle: RePEc:bla:acctfi:v:46:y:2006:i:2:p:243-264
    DOI: 10.1111/j.1467-629X.2006.00165.x
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    File URL: https://doi.org/10.1111/j.1467-629X.2006.00165.x
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    References listed on IDEAS

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    Cited by:

    1. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    2. Andrea Dello Sbarba & Riccardo Giannetti & Alessandro Marelli, 2015. "A field study of Value-Based Management sophistication: The role of shareholders," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2015(2), pages 65-100.
    3. David Emsley & Lai Hong Chung, 2010. "How Management Accountants' Cognitive Style and Role Involvement Combine to Affect the Effort Devoted to Initiating Change," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 232-257, September.
    4. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.
    5. Ling Tuo & Yu (Tony) Zhang & Zhenfeng Liu & Ruixue Du, 2019. "Business Education of CEO-CFO and Annual Report Readability," Review of Economics & Finance, Better Advances Press, Canada, vol. 17, pages 16-34, August.
    6. Olga Pilipczuk, 2020. "Toward Cognitive Management Accounting," Sustainability, MDPI, vol. 12(12), pages 1-22, June.

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