Innovative organization dimensions and the adoption of modern management accounting practices

Abstract

Purpose: The objective of this study was to analyze the relationship between the innovative organization dimensions and the adoption of modern management accounting (MA).Design: A sample of 79 companies, obtained through a survey, was submitted to descriptive analysis, exploratory factor analysis and logistic regression.Originality: The studies that evaluated the relationship between innovation and management accounting sought to verify how MA practices influenced the innovation capacity of organizations. This work seeks a relationship in another sense, based on the premise that innovations influence the way in which MA is designed.Findings: The results indicate a more intense usage of the traditional second stage MA practices. Regarding to modern MA practices, it has been identified that the innovation dimensions that influence its adoption are people, environment, team work and organizational structure, and these dimensions are those that have a significant relationship with the adoption of these practices, indicating that innovation may be a factor influencing the adoption of modern MA practices.Theoretical contributions: Research on the topic has identified factors that may influence the adoption or diffusion of modern MA practices, such as decentralization and the size of the company. In this regard, it is possible to see that in addition to these factors already identified, innovation, through the dimensions analyzed, may be another factor that influences the adoption of modern MA practices.