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Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

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  • Al-Sayed, Mahmoud
  • Dugdale, David

Abstract

This study defines Activity Based Innovations (ABI) as ‘any management accounting practice that uses the concept of ‘activities’ as its hard core’. Based on this definition, this study investigates the extent of ABI adoption in UK manufacturing business units, explores the adoption process patterns, and examines the influence of nine factors on ABI initiation and adoption; and five factors on ABI extent of use. These factors relate to the perceived innovation attributes, organisational factors and the perceived environmental uncertainty. Data were collected by mail survey questionnaire of a random sample of business units, with questionnaire design and distribution based on Dillman's Tailored Design Method.

Suggested Citation

  • Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    • Handle: RePEc:eee:bracre:v:48:y:2016:i:1:p:38-58
    DOI: 10.1016/j.bar.2015.03.004
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    2. Yoonki Rhee & Sejun Yoon & Hyunseok Park, 2022. "Exploring Knowledge Trajectories of Accounting Information Systems Using Business Method Patents and Knowledge Persistence-Based Main Path Analysis," Mathematics, MDPI, vol. 10(18), pages 1-22, September.
    3. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
    4. Chih-Hao Yang & Hsiu-Li Lee & Wen-Hsien Tsai & Sophia Chuang, 2020. "Sustainable Smart Healthcare Information Portfolio Strategy Evaluation: An Integrated Activity-Based Costing Decision Model," Sustainability, MDPI, vol. 12(24), pages 1-15, December.
    5. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.

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