Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

Al‐Sayed, Mahmoud; Dugdale, David

doi:10.1016/j.bar.2015.03.004

Cited by 35 publications

(35 citation statements)

References 66 publications

(137 reference statements)

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“…Research on ABC also received attention (33 of 150 articles) of several researchers particularly the adoption and contingency factors (Hoozée and Bruggeman, 2010; Al-Sayed and Dugdale, 2016), its effect on performance (Krumwiede and Charles, 2014) and the effect of organizational culture and structure on the success of ABC implementation (Zhang et al , 2015). Amongst the remaining SMA techniques, only TC has received the attention of MAC researchers (10 of 150 articles).…”

Section: Resultsmentioning

confidence: 99%

Revisiting the relevance of strategic management accounting research

Rashid

Ali

Hossain

2020

PRR

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Purpose The purpose of this study is to present a review of the literature on strategic management accounting (SMA). Specifically, it focuses on the trend of SMA research since the publication of Langfield-Smith’s (2008) influential paper “Strategic management accounting: how far have we come in 25 years?” which raised the question of relevance of further SMA research. Design/methodology/approach The study reviewed articles published on SMA as a whole (comprising a set of advanced management accounting techniques) and its specific techniques for the period of 2008 to 2019 in 23 leading accounting journals. Findings The review finds that research on SMA has focused on the contingencies influencing the adoption and implementation of SMA techniques and the effects of such adoption on various aspects of firm and employee performance. The renovation and modification of existing practices in attempt to match with the organizational context has also attracted the attention of several SMA scholars. In addition, a noticeable shift to the strategic management theory and case study method was observed during the study period. Originality/value The study focuses on the trend of SMA research in an attempt to revisit the relevance of further research in this arena, particularly as a response to the criticism raised by Langfield-Smith (2008).

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Section: Resultsmentioning

confidence: 99%

Revisiting the relevance of strategic management accounting research

Rashid

Ali

Hossain

2020

PRR

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“…Several authors have investigated the influence of top management support in the implementation, development, and use of new techniques and methods in management accounting and information systems (e.g., Krumwiede, Suessmair and MacDonald, 2008;Fong and Quaddus, 2010;Tontiset and Ussahawanitchakit, 2010;Al-Sayed and Dugdale, 2016). In this context, the support from top managers was found to be positively associated with the adoption, implementation, and utilization phases of innovations techniques in companies (Al-Sayed and Dugdale, 2016).…”

Section: Top Management Supportmentioning

confidence: 99%

Management accounting systems: an organizational competitive performance perspective

Pedroso

Gomes

Yasin

2020

BIJ

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PurposeThe purpose of this paper is to explore the impact of the characteristics and roles of management accounting systems (MAS) on today’s business organizations and their management, systems, procedures, people, performance and competitive environments.Design/methodology/approachA survey-based methodology was utilized in this research to gather organizational information relevant to the different facets of the MAS and their operational and strategic practices impact on organizations operating under increasingly uncertain and competitive environments. A structural equation modeling approach was utilized to uncover relevant relationships and associations among relevant variables.FindingsThe findings of this exploratory research revealed a direct influence of MAS on the managerial and organizational performance through the managers’ performance. The results also suggest that MAS is directly influenced by users’ training, and satisfaction, task uncertainty and decentralization of decisions. It was also indirectly influenced by top management support. In addition, the findings also revealed a direct influence of the decentralization of decisions on the managers’ and on organizational performance.Research limitations/implicationsWhile this study addressed important issues that have practical management value, it is limited to a sample from one country. Future studies in different businesses and cultural settings are needed to enhance the theoretical and practical contributions of the findings and conclusions of this study.Practical implicationsThe issues explored in this study are very much relevant to the utilization and design of MAS and their increasing tactical and strategic roles in the management of today’s business organizations. The findings of this study have relevant practical value for managers as they attempt to cope with increasingly competitive environments through the deployment of their existing capabilities and best practices. In this context, the accounting management system has practical utilities that facilitate the control and management of the operations and strategies of the organization.Originality/valueThis research offers practicing management an integrated approach, as they aspire to utilize their organizational MAS to increase the efficiency and effectiveness of their organizations. Integrating the different aspects of management accounting information systems, given their impact on the different aspects of the organization, is needed for the establishment of theoretical research models aiming at the enhancement of the competitive performance of today’s organizations. This study also offers to executives of small and medium enterprises (SMEs) a new multidimensional instrument for assessing the effectiveness of their management information systems, which can help to improve their benchmarking processes.

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“…Over the past decades, several scholars have highlighted the importance of employee resistance and opposition behavior in mandatory adoption contexts and called for investigations into the concept of forced adoption (e.g., Ram and Jung 1991;Al-Sayed and Dugdale 2016). However, to date, theoretical and empirical insights are still scarce (Irawan et al 2018;Samhan 2018), making forced adoption a less developed concept in organizational adoption research.…”

Section: Introductionmentioning

confidence: 99%

Consequences of mandated usage of innovations in organizations: developing an innovation decision model of symbolic and forced adoption

Heidenreich

Talke

2020

AMS Rev

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In organizations, mandated adoption contexts are the rule rather than the exception. Individuals, who are denied the choice between adopting and rejecting an innovation, are more likely to engage in opposition behavior, particularly if the innovation conflicts with their held beliefs. Interestingly, neither the construct of forced adoption nor its consequences have received much research attention. To address this gap, we conduct a systematic literature review and provide theoretical rationales for the emergence of innovation resistance and opposition behaviors in organizations. We then develop an innovation decision model of individual adoption behavior that localizes negative outcomes of the secondary adoption process along the different process stages, providing insights into their emergence and potential consequences for the organization. Furthermore, we identify important avenues for future research and show how our innovation decision model can be used to advance theory development on forced adoption.

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Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors

Cited by 35 publications

References 66 publications

Revisiting the relevance of strategic management accounting research

Revisiting the relevance of strategic management accounting research

Management accounting systems: an organizational competitive performance perspective

Consequences of mandated usage of innovations in organizations: developing an innovation decision model of symbolic and forced adoption

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