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A Virus Perspective on Management Accounting Innovations

Daniel Johanson

出版	SSRN, 2018
URL	http://books.google.com.hk/books?id=GXX-zgEACAAJ&hl=&source=gbs_api

註釋

The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. In this paper we demonstrate how Røvik's virus theory offers an alternative perspective on how MAIs diffuse. Whereas other theories have offered much insight into the supply-side of MAIs, the demand-side of MAIs is relatively understudied, and adoption and implementation is often treated as an either-or decision. The perspective outlined in this paper offers a rich set of theoretical mechanisms that can be used to study how demand-side organizations are affected by MAIs over an extensive period post-adoption. The paper also discusses how the virus perspective can be used in empirical research on MAIs.