IDEAS home Printed from https://ideas.repec.org/a/ids/ijbsre/v1y2007i1p98-114.html
   My bibliography  Save this article

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

Author

Listed:
  • Davood Askarany
  • Malcolm Smith
  • Hassan Yazdifar

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.

Suggested Citation

  • Davood Askarany & Malcolm Smith & Hassan Yazdifar, 2007. "Attributes of innovation and the implementation of managerial tools: an activity-based management technique," International Journal of Business and Systems Research, Inderscience Enterprises Ltd, vol. 1(1), pages 98-114.
  • Handle: RePEc:ids:ijbsre:v:1:y:2007:i:1:p:98-114
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=14776
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    2. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
    3. Ali Rezaeian & Rouhollah Bagheri, 2018. "Modeling the Factors that Affect the Implementation of Knowledge Networks," Foresight and STI Governance (Foresight-Russia till No. 3/2015), National Research University Higher School of Economics, vol. 12(1), pages 56-67.
    4. Serigne Diop, 2015. "L'Impact De L'Adoption Des Systemes De Couts A Base D'Activites Sur La Performance Des Entreprises Senegalaises," Post-Print hal-01300862, HAL.
    5. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    6. Yazdifar, Hassan & Askarany, Davood, 2012. "A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand," International Journal of Production Economics, Elsevier, vol. 135(1), pages 382-392.
    7. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    8. 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.
    9. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijbsre:v:1:y:2007:i:1:p:98-114. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=206 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.