This study examines the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand.
There has been a flurry of studies in the field of management accounting investigating the reasons for the delay in the adoption of management accounting innovations. Such studies have been focused on the identification of the impact of some influential factors related to the characteristics of adopters (organisations and managers) on the diffusion of management accounting innovations.
Surprisingly, however, a study of the impact of ‘characteristics’ of innovations has not yet been made. This paper plugs this serious gap in the knowledge required for understanding the influence of contextual factors on the diffusion of cost and management accounting techniques.
