Purpose The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent...

Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which...