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...

Purpose – The purpose of this paper is to apply the organizational learning framework to the management accounting literature to better understand why management accounting innovations succeed or fail in organizations. Design/methodology/approach – A theoretical framework integrating...

A power control framework of organizations predicted that the degree of control exercised by management in resource allocation decisions is affected by the basis of power and perceived availability of resources. Results from experimental cases support the prediction that the basis of power has a...