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

David Emsley, Barbara Nevicky and Graeme Harrison

Accounting and Finance, 2006, vol. 46, issue 2, pages 243-264

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. Copyright The Authors Journal compilation (c) 2006 AFAANZ.

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