Attributes of innovation and the implementation of managerial tools: an activity-based management technique

Davood Askarany, Malcolm Smith and Hassan Yazdifar

International Journal of Business and Systems Research, 2007, vol. 1, issue 1, 98-114

Abstract: Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main categories of attributes of innovations: 'relative advantage', 'compatibility', 'complexity', 'trialability' and 'observability', the findings suggest that the diffusion of ABM is significantly associated with the specified attributes of such innovations. The findings shed light on some factors influencing the diffusion of recently developed techniques and innovations in organisations.

Keywords: activity-based management; ABM; innovation attributes; management accounting innovations; innovation diffusion; management tool. (search for similar items in EconPapers)
Date: 2007
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Citations: View citations in EconPapers (9)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijbsre:v:1:y:2007:i:1:p:98-114

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