search query: @freeterm ABC / total: 18
reference: 11 / 18
| Author: | Malmi, T. |
| Title: | Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms |
| Journal: | Accounting, Organizations and Society
1999 : NOV, VOL. 24:8, p. 649-672 |
| Index terms: | Accounting Companies Finland Europe |
| Freeterms: | Activity-based costing ABC |
| Language: | eng |
| Abstract: | This study aims to explain what drives innovation diffusion in management accounting during its various phases. Based on E. Abrahamson (1991). The diffusion of activity-based costing (or ABC) in Finland provides an empirical context to study how four perspectives with potential to explain the diffusion of accounting innovations apply to management accounting innovation. Data comes from a set of four surveys. The study proposes that the driving forces behind innovation diffusion in management accounting change over the course of diffusion. |
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