activity-based innovations in the uk manufacturing sector extent, adoption process patterns and contingency factors文档.pdfVIP

The British Accounting Review 48 (2016) 38e58 Contents lists available at ScienceDirect The British Accounting Review journal homepage: /locate/bar Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors Mahmoud Al-Sayed a, *, David Dugdale b a University of Southampton, Business School, Highfi eld Campus, Southampton, Hampshire, United Kingdom b University of Bristol, School of Business, 8, Woodland Road, Bristol, BS8 1TN, United Kingdom a r t i c l e i n f o a b s t r a c t Article history: This study defines Activity Based Innovations (ABI) as ‘any management accounting Received 5 September 2013 practice that uses the concept of ‘activities’ as its hard core’. Based on this definition, this Received in revised form 9 December 2014 study investigates the extent of ABI adoption in UK manufacturing business units, explores Accepted 27 March 2015 the adoption process patterns, and examines the influence of nine factors on ABI initiation Available online 11 April 2015 and adoption; and five factors on ABI extent of use. These factors relate to the perceived innovation attributes, organisational factors and the perceived environmental uncertainty. Keywords: Data were collected by mail survey questionnaire of a random sample of business units, Activity-based innovations ABI with questionnaire design a