Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing

La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC

Simon Alcouffe (s.alcouffe@tbs-education.fr), Jonathan Maurice, Nadine Galy and Loïc Gate

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Abstract: This article addresses the paradox of the seemingly limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall, the results show a significant and positive relationship between product diversity and ABC adoption. However, product variety is the only type of diversity to be both significantly and positively associated with ABC adoption. The discussion of these results makes it possible to at least partially resolve the paradox of innovations in management accounting by proposing a new way of measuring their diffusion. Finally, we propose several original avenues for future research in management accounting innovations.

Keywords: innovation; paradox; Activity-Based Costing; product diversity; meta-analysis; paradoxe; méthode ABC; diversité des produits; méta-analyse (search for similar items in EconPapers)
Date: 2019
Note: View the original document on HAL open archive server: https://hal.science/hal-02124677v1
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Citations: View citations in EconPapers (1)

Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2019, 25 (1), pp.133. ⟨10.3917/cca.251.0133⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02124677

DOI: 10.3917/cca.251.0133

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