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Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya.

Boukr, A., Yazdifar, H. and Askarany, D., 2021. Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya. Journal of Risk and Financial Management, 14 (9), 415.

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DOI: 10.3390/jrfm14090415

Abstract

The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual factors addressed by the diffusion of innovation seem to fail to explain the low diffusion. To address this important gap in the literature, this study used contingency theory and investigated the association between a variety of contextual (contingent and institutional) factors and the diffusion of MAIs in Libyan manufacturing and non-manufacturing organisations. Seven MAIs were chosen from the literature perceived to have higher popularity, namely, ABC, ABM, BSC, TC, life-cycle costing, benchmarking, and Kaizen. A questionnaire acted as the data collection instrument. Two hundred and fifty questionnaires were distributed, and one hundred and three useable ques-tionnaires were returned. The results indicate that three factors were significantly associated with facilitating the adoption of MAIs in both sectors. They were using computer systems for MA purposes, top management support, and MA training programmes.

Item Type:Article
ISSN:1911-8066
Additional Information:This article belongs to the Special Issue Diversity, Performance Measurement and the Diffusion of Innovative Practices in Management Accounting.
Uncontrolled Keywords:management accounting; innovations; contextual factors; manufacturing and non-manufacturing; emerging economies; Libya
Group:Bournemouth University Business School
ID Code:35936
Deposited By: Unnamed user with email symplectic@symplectic
Deposited On:31 Aug 2021 11:06
Last Modified:07 Sep 2021 14:27

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