The Effect of Supply-Side Factors on diffusion of Management Accounting Innovations

Subject Areas : Management Accounting

Mostafa Zolghadr ¹ , Hamid Haghighat ² , Gholamreza Kordestani ³

1 - Ph.D. Candidate of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin
2 - Associate Prof. of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran.
3 - Associate Prof. of Accounting, Faculty of Social Sciences, Imam Khomeini International University, Qazvin, Iran

Received: 2018-04-04 Accepted : 2018-08-11 Published : 2018-12-22

Keywords: Management accounting innovati, supply side factors, perceived attributes of innova,

Abstract :

Factors affecting adoption of management accounting innovations have been studied in several aspects. According to theoretical literature, adoption of these innovations is highly supply oriented and in many cases, that is the result of their supply via the actors that perform research and development which are necessary to support the initial development of the innovation. In this regard, the purpose of this study is to examine the effect of supply-side factors of management accounting innovations, including management consulting services firms, sources of knowledge about management accounting and internal champions on the adoption of these innovations. In addition, this research examines the impact of the perceived attributes of management accounting innovations on the relationship between supply-side factors and adoption of these innovations. For this purpose, by using the questionnaire, data about 121 companies accepted in TSE was gathered and analyzed using structural equation modeling. The results show that supply-side factors have a direct impact on the adoption of management accounting innovations. In addition, perceived attributes of innovation play a mediatory role in the relationship between the supply-side factors and adoption of them. These findings confirm the impact of market perspective on the development and diffusion of management fashions, including modern management accounting techniques.

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