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The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs

Author

Listed:
  • Hassan Yazdifar

    (Salford University, UK)

  • Davood Askarany

    (Auckland University, New Zealand)

  • Danture Wickramasinghe

    (Glasgow University, UK)

  • Ahmad Nasseri

    (University of Sistan and Baluchestan, Iran)

  • Ashraful Alam

    (Salford University, UK)

Abstract

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.

Suggested Citation

  • Hassan Yazdifar & Davood Askarany & Danture Wickramasinghe & Ahmad Nasseri & Ashraful Alam, 2019. "The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs," The International Journal of Accounting (TIJA), World Scientific Publishing Co. Pte. Ltd., vol. 54(01), pages 1-42, March.
    • Handle: RePEc:wsi:tijaxx:v:54:y:2019:i:02:n:s1094406019500045
    DOI: 10.1142/S1094406019500045
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    Cited by:

    1. Alhadi Boukr & Hassan Yazdifar & Davood Askarany, 2021. "Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya," JRFM, MDPI, vol. 14(9), pages 1-33, September.
    2. Lenka Hudáková Stašová, 2023. "Advantages and Suitability of Activity-Based Costing: A Study from Engineering Industry," Central European Business Review, Prague University of Economics and Business, vol. 2023(4), pages 1-31.

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