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