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The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs.

Yazdifar, H., Askarany, D., Wickramasinghe, D., Nasseri, A. and Alam, A., 2019. The Diffusion of Management Accounting Innovations in Dependent (Subsidiary) Organizations and MNCs. International Journal of Accounting, 54 (1), 1950004.

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2018 - TIJA - MAIs diffusion in subsidiary organisations - FINAL & Published 2019.pdf - Accepted Version
Available under License Creative Commons Attribution Non-commercial.


DOI: 10.1142/S1094406019500045


A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature.

Item Type:Article
Uncontrolled Keywords:Dependent organizations ; inter-subsidiary relations ; management accounting innovations ; activity-based costing ; activity-based management ; balanced scorecard ; benchmarking ; target costing ; absorptive and combinative capabilities ; CIMA members
Group:Bournemouth University Business School
ID Code:33693
Deposited By: Symplectic RT2
Deposited On:10 Mar 2020 09:29
Last Modified:14 Mar 2022 14:20


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