An organizational learning approach to process innovations : the extent and scope of diffusion and adoption in management accounting systems

by Seleshi Sisaye; Jacob G. Birnberg

"In times of economics turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well as its ability to improve its performance. This book focuses specifically on the contribution learning and innovation in management accounting can contribute to the success of the organization. However, all management accounting can contribute to the success of the organization.The success of an innovation is contingent upon whether the learning and implementation process have been properly integrated. When they are not, an innovation that has been successful in one organization may fail in another. An integrative framework is developed for studying management accounting process innovations. The framework draws on theories from organizational sociology. It focuses on the impact of the innovation on the organization along two important dimensions. First, to what degree does the innovation alter the organization's management accounting system (labeled as extent)? Second, what portion of the organization's is affected by the change (labeled as scope)? We classified these dimensions on a continuum ranging from high to low. This yields a 2x2 contingency framework. The book examines each of the resulting four situations using both Argyris's typology of single and double loop learning as well as the variety of theories used to explain the adoption, or failure to adopt a particular innovation, e.g. Rogers, Sandburg, in a organization. Recent management accounting innovations such as activity-based costing (ABC) and balanced scorecard (BSC) are used to illustrate the concepts and examples drawn from organizational practices. ABC and BSC are used as examples of management accounting innovations to illustrate why they are more successful in some organizations but not in others."--Publisher's website

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Year of publication:	2012 ; 1st ed.
Authors:	Sisaye, Seleshi ; Birnberg, Jacob G.
Publisher:	Bingley : Emerald
Subject:	Rechnungswesen \| Accounting \| Innovation
Description of contents:	Table of Contents [gbv.de]

Extent:	xxiii, 146 p. 24 cm
Series:	Studies in managerial and financial accounting. - Bingley, UK : Emerald, ISSN 1479-3512, ZDB-ID 1440544-1. - Vol. 24
Type of publication:	Book / Working Paper
Language:	English
Notes:	Includes bibliographical references (p. 121-131) and index Introduction -- Why innovations fail: organizational processes and structural barriers to innovations. Organizational processes and constraints of innovations -- An overview of structural barriers to innovations -- Contingency framework of sociology -- Organizational learning: single and double loop -- Adoption and diffusion issues related to SF- and CR-based technological innovations -- Adoption-diffusion and innovation lag -- Adoption and diffusion of process innovations in management accounting system. Approaches to innovation -- Organizational learning: single- and double-loop learning within the context of management accounting innovations -- The extent and scope dimensions of process innovations. An overview of the dimensions of extent and scope of innovations -- Scope of innovation dimension: autonomous and systemic -- Management accounting innovations typologies -- Mechanistic and organic innovations. SF mechanist approaches -- Cell 1: mechanistic innovations -- Cell s: organic innovations -- Effects of organizational structures on mechanistic and organic innovations -- Organizational development (OD) and organizational transformation (OT) process innovation strategies. Cell 3: organizational development -- Cell 4: organizational transformation -- Organizational development and transformation approaches in management accounting innovations -- Organizational learning and process innovations: an integrated framework. An overview of the literature on organizational learning -- The two stages of organizational learning: adoption and diffusion -- Organizational learning and the birth and bureaucratization of accounting rules -- The adoption-diffusion processes of organizational learning in the management accounting literature -- Conclusion and implications for future research. Resource-based approach to organizational learning and performance -- Conclusions: implications for future research.
ISBN:	1-78052-734-9 ; 978-1-78052-734-5
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10009581537