Organizational Learning Approach to Process Innovations

The Extent and Scope of Diffusion and Adoption in Management Accounting Systems

Seleshi Sisaye, Jacob J. Birnberg, Seleshi Sisaye, Jacob J. Birnberg, Marc J. Epstein

• Publisher: Emerald Group Publishing Limited
• Year: 2012
• Print ISBN: 9781780527345
• eBook ISBN: 9781780527352
• Topic: Business
• Subtopic: Managerial Accounting
• Index: Business

In times of economic turbulence, an organization's ability to learn from its environment and adopt innovations enhances its competitive advantage as well its ability to improve its performance. This book focuses specifically on the contribution learning and innovation in management accounting can contribute to the success of the organization. However, all management accounting innovations may not be successful. The success of an innovation is contingent upon whether the learning and implementation processes have been properly integrated. When they are not, an innovation that has been successful in one organization may fail in another. An integrative framework is developed for studying management accounting process innovations. The framework draws on theories from organizational sociology. It focuses on the impact of the innovation on the organization along two important dimensions. First, to what degree does the innovation alter the organization's management accounting system (labeled as extent)? Second, what portion of the organization is affected by the change (labeled as scope)? We classified these dimensions on a continuum ranging from high or low. This yields a 2x2 contingency framework. The book examines each of the resulting four situations using both Argyris's typology of single and double loop learning as well as the variety of theories used to explain the adoption, or failure to adopt, a particular innovation, e.g., Rogers, Sandberg, in an organization. Recent management accounting innovations such as Activity Based Costing (ABC) and Balanced Scorecard (BSC) are used to illustrate the concepts and examples drawn from organizational practices. ABC and BSC are used as examples of management accounting innovations to illustrate why they are more successful in some organizations but not in others.

Table of contents

• FRONT COVER
• AN ORGANIZATIONAL LEARNING APPROACH TO PROCESS INNOVATIONS: THE EXTENT AND SCOPE OF DIFFUSION AND ADOPTION IN MANAGEMENT ACCOUNTING SYSTEMS
• COPYRIGHT PAGE
• CONTENTS
• ABOUT THE AUTHORS
• ACKNOWLEDGMENTS
• INTRODUCTION
• 1. WHY INNOVATIONS FAIL: ORGANIZATIONAL PROCESSES AND STRUCTURAL BARRIERS TO INNOVATIONS
• 2. ADOPTION AND DIFFUSION OF PROCESS INNOVATIONS IN MANAGEMENT ACCOUNTING SYSTEMS
• 3. THE EXTENT AND SCOPE DIMENSIONS OF PROCESS INNOVATIONS
• 4. MECHANISTIC AND ORGANIC INNOVATIONS
• 5. ORGANIZATIONAL DEVELOPMENT (OD) AND ORGANIZATIONAL TRANSFORMATION (OT) PROCESS INNOVATION STRATEGIES
• 6. ORGANIZATIONAL LEARNING AND PROCESS INNOVATIONS: AN INTEGRATED FRAMEWORK
• 7. CONCLUSION AND IMPLICATIONS FOR FUTURE RESEARCH
• REFERENCES
• AUTHOR INDEX
• SUBJECT INDEX