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1-4 of 4
Keywords: Diffusion
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Journal Articles
An exploration of the motivating factors for the preparation of an integrated report in contextual settings
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Qualitative Research in Accounting & Management (2021) 18 (4-5): 545–577.
Published: 23 October 2021
... of integrated reports from a diffusion of innovation (DOI) perspective. Design/methodology/approach Three case study organisations operating in distinct industry sectors are investigated to ascertain the motivation for the adoption of integrated reporting. DOI theory was adopted as the theoretical lens...
Journal Articles
A case study of XBRL implementation and development at the Federal Deposit Insurance Corporation (FDIC)
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Qualitative Research in Accounting & Management (2020) 17 (2): 263–291.
Published: 29 January 2020
... stakeholders to determine their engagement in XBRL diffusion within their organizations. Design/methodology/approach This is an qualitative research approach that is driven by the use of an in-depth case study and supported by the use of semi-structured interviews. Findings The findings showcase...
Journal Articles
Information technology and diffusion in the New Zealand public health sector
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Qualitative Research in Accounting & Management (2016) 13 (2): 216–251.
Published: 20 June 2016
...Nirmala Nath; YuanYuan Hu; Chris Budge Purpose The purpose of this paper is to identify the influential agents that led to the successful acceptance and diffusion of the Concerto clinical workstation at the Northern District Health Board. Design/methodology/approach The paper draws on Rogers...
Journal Articles
The diffusion of activity‐based costing in Jordanian industrial companies
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Qualitative Research in Accounting & Management (2011) 8 (2): 180–200.
Published: 21 June 2011
...Mahmoud Nassar; Husam Aldeen Al‐Khadash; Alan Sangster Purpose This paper seeks to focus on the diffusion of activity‐based costing (ABC) in Jordan. A conceptual framework from general diffusion theory is adopted to describe the diffusion process within the Jordanian industrial sector. The main...
