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, 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.

Date: 2006
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https://doi.org/10.1111/j.1467-629X.2006.00165.x

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Persistent link: https://EconPapers.repec.org/RePEc:bla:acctfi:v:46:y:2006:i:2:p:243-264

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