This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the...

Most of the studies on target costing (TC) only provide insight into the adoption and perceived benefits of TC, and do not address the levels of implementation of the technique. These studies also assume that TC is only relevant to manufacturing firms and therefore do not investigate the...

The purpose of this paper is to explore the shortcomings of the Balanced Scorecard (BSC) as a performance measurement tool, and to examine the extent of association between its diffusion and the characteristics of its adopters in practice. This study uses a survey approach and targets registered...

An accumulated body of the literature confirms that the adoption of activity-based costing (ABC) can lead to a substantial improvement in organisational performance, productivity and profitability, and therefore encourages further adoption of the technique. However, studies investigating the...