Although the introduction of a number of successful management accounting innovations over the past few decades has generated a vast amount of research, we have limited knowledge about how the diffusion of innovations is affected by the interplay between characteristics of adopters and...

In recent years, the contingency-based management accounting literature has been criticized for being fragmentary and contradictory as a result of methodological limitations. This study adds to this picture by showing that the theoretical meaning of some commonly used statistical techniques is...