The past two decades has been characterised by profound changes and advancement in technology and an increased rate of globalisation. As a result, there have been dramatic shifts in the way businesses are organised and how they compete. In response to these concerns, a range of new management...

For past two decades, it has been argued that traditional management accounting practices have failed to cope with the requirements of technological changes in manufacturing practices (Askarany, 2005, 2003; Baines amp; Langfield-Smith, 2003; Beng, Schoch, amp; Yap, 1994; Bork amp; Morgan, 1993; Cavalluzzo amp;...

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...