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

Hassan Yazdifar (), Davood Askarany (), Danture Wickramasinghe (), Ahmad Nasseri () and Ashraful Alam ()
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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

The International Journal of Accounting (TIJA), 2019, vol. 54, issue 01, 1-42

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.

Keywords: Dependent organizations; inter-subsidiary relations; management accounting innovations; activity-based costing; activity-based management; balanced scorecard; benchmarking; target costing; absorptive and combinative capabilities; CIMA members (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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DOI: 10.1142/S1094406019500045

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