Activity Based Costing

Accounting, Organizations and Society 24 (1999) 649±672 www.elsevier.com/ settle/aos Activity-based costing di?usion across organizations: an preliminary empirical analysis of Finnish ®rms Teemu Malmi* Department of Accounting and Finance, ceiling of Finland School of Economics and business sector Administration, Runeberginkatu 22-24, 00100 Helsinki, Finland Abstract This probe aims to relieve what drives institution di?usion in prudence be during its various phases. Based on Abrahamson [Abrahamson, E. (1991). Managerial passions and formulates: the di?usion and rejection of innovations. Academy of counseling Review, 16, 586±612], four perspectives with potential to apologize the di?usion of accounting innovations are identi®ed: the ecient-choice, forced selection, delirium and fashion perspectives. The di?usion of activity-based costing ( alphabet) in Finland provides an empirical context to battleground how these four perspectives apply to superintendment accounting innovation. Data comes from a set of four surveys (total n=490, response rate 39.5%, 114 first rudiment cases), from interviews of consultants, academics and software industry employees, and from archival sources. The study proposes that the driving forces throne end innovation di?usion in management accounting alternate all over the build of di?usion.

Ecient choice whitethorn explain the soonest adoptions, whereas fashion- prospect organizations exert spacious in¯uence in the take-o? stage. after on, the in¯uence of fashion setting organizations diminishes. Further di?usion is explained both by representational behaviour and ecient-choice. # 1999 Elsevier science Ltd. All rights reserved. 1. Introduction Many scholars in management, economics and cerebrate ®elds deal out the goal of trying to explain why organizations behave as they do. Although a monstrous variety of issues has attracted academic interest, change and ontogenesis in organizations have been among the nearly dicult to explain, let alone manage (Van de Ven & Poole, 1995). In the...If you desire to squeeze a full essay, show it on our website: Orderessay

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