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 sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs. Design/methodology/approach The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies. Findings The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens. Originality/value The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

Tidligere forskning har vist at norske foretak benytter ulike typer styringsverktøy. I dette kapitlet fokuserer vi på et spesifikt styringsverktøy, balansert målstyring (BMS). og ser nærmere på utviklingstendenser knyttet til spredningen, bruken og effektene av BMS i praksis i perioden 2015–2018. Studien bruker data fra to elektroniske spørreundersøkelser av bruken av BMS i norske foretak gjennomført i 2015 og 2018. Undersøkelsen fra 2015 omfattet bare store foretak, mens den fra 2018 omfattet både store og mellomstore foretak. Resultatene viser at BMS er et utbredt styringsverktøy blant store og mellomstore norske foretak. Selv om flertallet bruker BMS som et relativt enkelt prestasjonsmålingssystem, er det en tendens at bruken blir mer avansert. Disse funnene blir diskutert i lys av den internasjonale forskningslitteraturen om BMS spesielt og økonomistyringsverktøy generelt.

This paper endeavours to discuss the various issues that have to be considered by the curtain wall designer. Emphasis has been placed on the relativity and impact of new technology in the use of glass, sealants and other associated materials relative to the function and performance of the curtain wall. The need for acceptance and implementation of the current knowledge and technology is clearly demonstrated. The difference in the level of technology between the Researcher and the Practitioner is clearly identified and widening, specifically in relation to structural silicone design criteria.