Chapter 2 Adoption and Diffusion of Process Innovations in Management Accounting Systems

Abstract

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which examines how innovations are diffused (see Coleman, Katz, & Menzel, 1966; Leagans & Loomis, 1971; Rogers, 1971; Rogers & Shoemaker, 1971). While many of these studies dealt with the adoption and diffusion of a new product, for example, seed corn or drugs, the same analysis has been applied to process innovations, that is, system and organizational change.

Citation

Sisaye, S. and Birnberg, J.G. (2012), "Chapter 2 Adoption and Diffusion of Process Innovations in Management Accounting Systems", Sisaye, S. and Birnberg, J.G. (Ed.) An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems (Studies in Managerial and Financial Accounting, Vol. 24), Emerald Group Publishing Limited, Leeds, pp. 19-39. https://doi.org/10.1108/S1479-3512(2012)0000024006