Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

Mahmoud Al-Sayed and David Dugdale

The British Accounting Review, 2016, vol. 48, issue 1, 38-58

Abstract: This study defines Activity Based Innovations (ABI) as ‘any management accounting practice that uses the concept of ‘activities’ as its hard core’. Based on this definition, this study investigates the extent of ABI adoption in UK manufacturing business units, explores the adoption process patterns, and examines the influence of nine factors on ABI initiation and adoption; and five factors on ABI extent of use. These factors relate to the perceived innovation attributes, organisational factors and the perceived environmental uncertainty. Data were collected by mail survey questionnaire of a random sample of business units, with questionnaire design and distribution based on Dillman's Tailored Design Method.

Keywords: Activity-based innovations; ABI; Innovation attributes; Management accounting innovations (search for similar items in EconPapers)
Date: 2016
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Citations: View citations in EconPapers (6)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:48:y:2016:i:1:p:38-58

DOI: 10.1016/j.bar.2015.03.004

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