Activity Based Costing

Accounting, Organizations and Society 24 (1999) 649±672 www.elsevier.com/locate/aos Activity-based costing di?usion across organizations: an searching empirical analysis of Finnish ®rms Teemu Malmi* Department of Accounting and Finance, nifty of Finland School of Economics and Business Administration, Runeberginkatu 22-24, 00100 Helsinki, Finland Abstract This probe aims to quieten what drives insertion di?usion in management story during its various phases. establish on Abrahamson [Abrahamson, E. (1991). Managerial passions and formulates: the di?usion and rejection of innovations. Academy of Management Review, 16, 586±612], four perspectives with emf to explain the di?usion of accounting innovations are identi®ed: the ecient- superior, force selection, fad and fashion perspectives. The di?usion of activity-based costing ( alphabet) in Finland provides an empirical stage setting to study how these four perspectives apply to management accounting i nnovation. data comes from a set of four surveys (total n=490, response stray 39.5%, 114 ABC cases), from interviews of consultants, academics and software industry employees, and from archival sources. The study proposes that the operate forces tail end innovation di?usion in management accounting alternate all over the course of di?usion.

Ecient choice may explain the soonest adoptions, whereas fashion-setting organizations exert considerable in¯uence in the take-o? stage. Later on, the in¯uence of fashion setting organizations diminishes. raise di?usion is explained both by mimetic behaviour and e cient-choice. # 1999 Elsevier science Ltd. ! All rights reserved. 1. Introduction Many scholars in management, economics and call up ®elds share the goal of trying to explain why organizations extend as they do. Although a large variety of issues has attracted academic interest, change and development in organizations have been among the most dicult to explain, permit alone manage (Van de Ven & Poole, 1995). In the...If you desire to get a full essay, order it on our website: BestEssayCheap.com

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