Purpose: The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories...

Accounting practices in the public sector have undergone significant changes and reform in the past three decades (Barret, 1996; Hodges and Mellet, 2003; Guthrie, et al., This has included a trend in moving government accounting and external reporting to cohere with private sector models and approaches...

The impact of Non-Government Organizations (NGOs) on the local development of rural areas has rarely been explored empirically. Here we employ methods from network science to evaluate the impact of an NGO's activities on the social capital and innovation of three Peruvian farming communities...

Open innovation is key for innovators responding to major problems in the world, including energy, healthcare, water and the environment, and bringing transitions in socio-technical systems near. This paper has a focus on university spin-off companies as a channel of market introduction of new...

In most developing countries non-irrigation status often dominates adoption of traditional and modern irrigation technology. In this paper, we study the effect of production risk on irrigation technology choice among small-scale farmers in Chile, applying sample selection and discrete choice...

In this paper we introduce an agent-based model with heterogeneous firms which compare their mutual innovation strategies on different network structures. By implementing a dynamic behavioral switching via a fitness mechanism based on agents performance, companies can endogenously modify their...

Informal exchange of information among competitors has been well-documented in a variety of industries, and one's expectation of reciprocity shown to be a key determinant. We use an indeterminate horizon centipede game to establish a feedback loop in the laboratory and show that an individual's...

Purpose: This study aims to investigate perceptions about interactive travel websites. The researchers hypothesize that engaging content, the quality of information and source credibility has a significant effect on the consumers’ utilitarian motivations to continue using them in the...