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Keywords: Management accounting innovations
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Journal Articles
The adoption of management accounting innovations in emerging economies: exploring market, institutional and organizational factors
Available to Purchase
Journal of Accounting & Organizational Change (2026) 22 (2): 259–286.
Published: 19 March 2025
...Hesham Yousef; Samuel Sponem Purpose This paper aims to investigate how market and institutional pressures, mediated by organizational support, impact the adoption of management accounting innovations (MAIs) in Egypt, one of the emerging economies. Design/methodology/approach The authors...
Journal Articles
Diffusion of management accounting innovations: a virus perspective
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Journal of Accounting & Organizational Change (2019) 15 (4): 513–534.
Published: 30 October 2019
...Daniel Johanson; Dag Øivind Madsen Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various...
