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Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations

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  • David Emsley
  • Barbara Nevicky
  • Graeme Harrison
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    Abstract

    This study examines the effects of adaptive/innovative cognitive style, and professional development on the initiation of radical and non-radical innovations by individual management accountants. Data are gathered through questionnaire and follow-up interviews with practising management accountants. The results show that management accountants with a more innovative (adaptive) cognitive style tend to initiate more (fewer) radical relative to non-radical innovations, and that this effect is amplified by professional development. The study has implications for research in management accounting innovation and for practice, including the importance of maintaining a balance of radical and non-radical innovations in organizations, and of professional development. Copyright The Authors Journal compilation (c) 2006 AFAANZ.

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    Bibliographic Info

    Article provided by Accounting and Finance Association of Australia and New Zealand in its journal Accounting and Finance.

    Volume (Year): 46 (2006)
    Issue (Month): 2 ()
    Pages: 243-264

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    Handle: RePEc:bla:acctfi:v:46:y:2006:i:2:p:243-264

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    Cited by:
    1. Eriotis, Nikolaos & Stamatiadis, Filippos & Vasiliou, Dimitrios, 2011. "Assessing Accrual Accounting Reform in Greek Public Hospitals: An Empirical Investigation," MPRA Paper 30246, University Library of Munich, Germany.

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