haku: @author Bjornenak, T. / yhteensä: 3
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| Tekijä: | Bjornenak, T. |
| Otsikko: | Diffusion and accounting: the case of ABC in Norway |
| Lehti: | Management Accounting Research
1997 : MAR, VOL. 8:1, p. 3-18 |
| Asiasana: | MANAGEMENT ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Most social and economic changes are direct consequences of the diffusion of some ideas or phenomena into new areas, new social groups etc. The characteristics of a diffusion process are thus of general interest. This paper focuses on the diffusion of Activity-Based Costing (ABC) in Norway. A conceptual framework from general diffusion theory is adopted to structure a tentative model to describe the diffusion process. The study is based on a questionnaire survey, incorporating data from 75 of the largest manufacturing companies in Norway. |
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