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Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing
[La faible diffusion des innovations en contrôle de gestion est-elle vraiment paradoxale ? Une méta-analyse du lien entre diversité des produits et adoption de la méthode ABC]

Author

Listed:
  • Simon Alcouffe

    (Toulouse Business School - ESC Toulouse)

  • Jonathan Maurice

    (TSM - Toulouse School of Management Research - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse - CNRS - Centre National de la Recherche Scientifique - TSM - Toulouse School of Management - UT Capitole - Université Toulouse Capitole - UT - Université de Toulouse)

  • Nadine Galy
  • Loïc Gate

Abstract

This article addresses the paradox of the seemingly limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall, the results show a significant and positive relationship between product diversity and ABC adoption. However, product variety is the only type of diversity to be both significantly and positively associated with ABC adoption. The discussion of these results makes it possible to at least partially resolve the paradox of innovations in management accounting by proposing a new way of measuring their diffusion. Finally, we propose several original avenues for future research in management accounting innovations.

Suggested Citation

  • Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
    • Handle: RePEc:hal:journl:hal-02124677
    DOI: 10.3917/cca.251.0133
    Note: View the original document on HAL open archive server: https://hal.science/hal-02124677
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