Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems (Studies in Managerial and Financial Accounting, 24) - Hardcover

Seleshi Sisaye

Hardcover

ISBN 10: 1780527349 ISBN 13: 9781780527345

Publisher: Emerald Publishing Limited, 2012

Synopsis

In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance. This book focuses specifically on the contribution learning and innovation in management accounting can contribute to the success of the organization. However, all management accounting innovations may not be successful. The success of an innovation is contingent upon whether the learning and implementation processes have been properly integrated. When they are not, an innovation that has been successful in one organization may fail in another. An integrative framework is developed for studying management accounting process innovations. The framework draws on theories from organizational sociology. It focuses on the impact of the innovation on the organization along two important dimensions. First, to what degree does the innovation alter the organization's management accounting system (labeled as extent)? Second, what portion of the organization is affected by the change (labeled as scope)? We classified these dimensions on a continuum ranging from high or low. This yields a 2x2 contingency framework. The book examines each of the resulting four situations using both Argyris's typology of single and double loop learning as well as the variety of theories used to explain the adoption, or failure to adopt, a particular innovation, e.g., Rogers, Sandberg, in an organization. Recent management accounting innovations such as Activity Based Costing (ABC) and Balanced Scorecard (BSC) are used to illustrate the concepts and examples drawn from organizational practices. ABC and BSC are used as examples of management accounting innovations to illustrate why they are more successful in some organizations but not in others.

About this title

About the Author:

Seleshi Sisaye - Duquesne University, Pittsburgh, PA, USA
Jacob J. Birnberg - University of Pittsburgh, PA, USA

Review:

Why are some management accounting innovations more successful than others? Why are these innovations successful in some organizations but not others? Sisaye (Duquesne U.) and Birnberg (U. of Pittsburgh) draw on ideas from organizational learning and the sociology of adoption and diffusion theories, in order to develop a process innovation framework for understanding four types of management accounting innovations. The framework is then applied to study recent management accounting innovations, such as ABC and balanced scorecard. The book is distributed in North America by Turpin Distribution. --Book News Inc. Portland, OR

About this edition

• Publisher: Emerald Publishing Limited
• Publication date: 2012
• ISBN 10: 1780527349
• ISBN 13: 9781780527345
• Binding: Hardcover
• Number of pages: 150
• Editor: Seleshi Sisaye, Jacob J. Birnberg