Int. J. of Business and Systems Research   »   2007 Vol.1, No.1



Title: Attributes of innovation and the implementation of managerial tools: an activity-based management technique


Author: Davood Askarany, Malcolm Smith, Hassan Yazdifar


Business School, Department of Accounting (BBIM), The University of Auckland, Private Bag 92019, Auckland, New Zealand.
Faculty of Business and Law, Edith Cowan University, Western Australia 6027, Australia.
Management School, Sheffield University, 9 Mappin Street, Sheffield S1 4DT, UK


Abstract: Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main categories of attributes of innovations: 'relative advantage', 'compatibility', 'complexity', 'trialability' and 'observability', the findings suggest that the diffusion of ABM is significantly associated with the specified attributes of such innovations. The findings shed light on some factors influencing the diffusion of recently developed techniques and innovations in organisations.


Keywords: activity-based management; ABM; innovation attributes; management accounting innovations; innovation diffusion; management tool.


DOI: 10.1504/IJBSR.2007.014776


Int. J. of Business and Systems Research, 2007 Vol.1, No.1, pp.98 - 114


Available online: 08 Aug 2007



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