tailieunhanh - Activity-based costing di€usion across organizations: an exploratory empirical analysis of Finnish firms

As an example, suppose an insurer wrote a $400 commercial liability policy lasting one year, effective October 1, 2000. By December 31, 2000, only one quarter of the policy term would have expired, so under a “deferral-matching” approach only one quarter, ., $100, of the premium should be recognized as income. These deferral-matching approaches generally utilize an account known as “written premiums”. Written premiums for a policy during a reported period are generally defined as the amount of premium charged for that policy during the reporting period. (Complications will be discussed later.) This assumes. | PERGAMON Accounting Organizations and Society 24 1999 649-672 Accounting Organizations and Society locate aos Activity-based costing diffusion across organizations an exploratory empirical analysis of Finnish firms Teemu Malmi Department of Accounting and Finance Helsinki School of Economics and Business Administration Runeherginkatu 22-24 00100 Helsinki Finland Abstract This study aims to explain what drives innovation diffusion in management accounting during its various phases. Based on Abrahamson Abrahamson E. 1991 . Managerial fads and fashions the diffusion and rejection of innovations. Academy of Management Review 16 586-612 four perspectives with potential to explain the diffusion of accounting innovations are identified the efficient-choice forced selection fad and fashion perspectives. The diffusion of activity-based costing ABC in Finland provides an empirical context to study how these four perspectives apply to management accounting innovation. Data comes from a set of four surveys total 490 response rate 114 ABC cases from interviews of consultants academics and software industry employees and from archival sources. The study proposes that the driving forces behind innovation diffusion in management accounting change over the course of diffusion. Efficient choice may explain the earliest adoptions whereas fashion-setting organizations exert considerable influence in the take-off stage. Later on the influence of fashion setting organizations diminishes. Further diffusion is explained both by mimetic behaviour and efficient-choice. 1999 Elsevier Science Ltd. All rights reserved. 1. Introduction Many scholars in management economics and related fields share the goal of trying to explain why organizations behave as they do. Although a large variety of issues has attracted academic interest change and development in organizations have been among the most difficult to explain let alone manage Van de Ven Poole 1995 . In the eld of .