Abstract
Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.Design/methodology/approach – The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.Findings – The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.Research limitatio...
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