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Sociological Approaches to Organizational Learning: Applications to Process Innovations in Management Accounting Systems

Advances in Management Accounting, Forthcoming 2014. First submission October 2012; Revised submission May 2013; Accepted October 2013. This paper introduces our book titled, An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems, Emerald Studies in Managerial and Financial Accounting, Volume 24, 2012 (Sisaye & Birnberg, 2012). We are very grateful for the continued editorial assistance and support that we have received from the editors: Marc J. Epstein and John Y. Lee over the years. We have benefited from the comments of the two external reviewers in preparing the manuscript for publication. The authors assume full responsibility for the final product.

Advances in Management Accounting

ISBN: 978-1-78350-632-3

ISSN: 1474-7871

Publication date: 1 January 2014

Abstract

Practical implications

When an innovation is implemented, it initially can be introduced as an incremental change, one that can be limited in both in its scope and its breadth of administrative changes. This means that situations which are most likely to benefit from its initiation can serve as the prototype for its adoption by the organization. If successful, this can be followed by systemic accounting innovations to instituting broader administrative changes within the existing accounting reporting and control systems.

Keywords

Citation

Sisaye, S. and Birnberg, J.G. (2014), "Sociological Approaches to Organizational Learning: Applications to Process Innovations in Management Accounting Systems

Advances in Management Accounting, Forthcoming 2014. First submission October 2012; Revised submission May 2013; Accepted October 2013. This paper introduces our book titled, An Organizational Learning Approach to Process Innovations: The Extent and Scope of Diffusion and Adoption in Management Accounting Systems, Emerald Studies in Managerial and Financial Accounting, Volume 24, 2012 (Sisaye & Birnberg, 2012). We are very grateful for the continued editorial assistance and support that we have received from the editors: Marc J. Epstein and John Y. Lee over the years. We have benefited from the comments of the two external reviewers in preparing the manuscript for publication. The authors assume full responsibility for the final product.

", Advances in Management Accounting (Advances in Management Accounting, Vol. 23), Emerald Group Publishing Limited, Bingley, pp. 1-43. https://doi.org/10.1108/S1474-787120140000023001

Publisher

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Emerald Group Publishing Limited

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