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Accounting for quality and improved organizational performance has recently received attention in management control research. However, the extent to which process innovation changes have been integrated into management control research is limited. This paper contributes to that integration by drawing from institutional adaptive theory of organizational change and process innovation strategies. The paper utilizes a 2 by 2 contingency table that uses two factors: environmental conditions and organizational change/learning strategies, to build a process innovation framework. A combination of these two factors yields four process innovation strategies: mechanistic, organic, organizational development (OD) and organizational transformation (OT).

The four process innovation typologies are applied to characterize innovations in accounting such as activity based costing (ABC). ABC has been discussed as a multi-phased innovation process that provides an environment where both the initiation and the implementation of accounting change can occur. Technical innovation can be successfully initiated as organic innovation that unfolds in a decentralized organization and requires radical change and double loop learning. Implementation occurs best as a mechanistic innovation in a hierarchical organization and involving incremental change and single loop learning. The paper concludes that if ABC is integrated into an OD or OT intervention strategy, the technical and administrative innovation aspects of ABC can be utilized to manage the organization’s operating activities.

Addresses the standardization of the measurements and the labels for concepts commonly used in the study of work organizations. As a reference handbook and research tool, seeks to improve measurement in the study of work organizations and to facilitate the teaching of introductory courses in this subject. Focuses solely on work organizations, that is, social systems in which members work for money. Defines measurement and distinguishes four levels: nominal, ordinal, interval and ratio. Selects specific measures on the basis of quality, diversity, simplicity and availability and evaluates each measure for its validity and reliability. Employs a set of 38 concepts ‐ ranging from “absenteeism” to “turnover” as the handbook’s frame of reference. Concludes by reviewing organizational measurement over the past 30 years and recommending future measurement reseach.

Sisaye and Birnberg (2010a, 2010b) have described the extent and scope of the innovations dimensions as the degree to which learning has affected the organizational structures and processes of the organization. Within this framework, extent has been defined as the degree to which the innovation affects the organization's management accounting administrative structures, systems, and behaviors of members or units within the organization. Extent is synonymous with the two types of learning identified by Argyris and Schon (1978) discussed earlier. Thus, the learning in the extent dimension varies from a technical change within an existing system (single loop) to the adoption of an entirely new administrative system (double loop). While this continuum extends from technical changes that affect a single process or task to administrative changes that affect organization-wide systems and structures, we will treat them as though they are dichotomous. As indicated earlier (Chapter 2), extent is associated with two types of learning: single loop (technical change within an existing system, i.e., gradual-incremental) and double loop (the adoption of an entirely new system, i.e., radical-transformational) (Argyris & Schon, 1978, 1996).

The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption.

The process of innovation in organizations involves two stages: the stages of diffusion and adoption along two dimensions of extent: technical and administrative, and scope: autonomous and systemic. A combination of these two dimensions yields four types of accounting innovations: mechanistic, organic, organizational development, and organizational transformation. Management accounting innovations has been studied using these four innovation typologies.

The paper suggests that management accounting researchers pay particular attention to an organization's approach to diffusion and adoption strategies of innovation, particularly, the extent and scope dimensions when designing and implementing process innovation programs.

The innovation contingency framework developed in this paper facilitates the analysis of two important research questions. First, why have some innovations been readily accepted while other, apparently similar proposed innovations have not? Second, why has a particular innovation succeeded in some firms and failed in others?

The subject of accounting innovations and change are important to managers. Accounting innovations as administrative and technical innovations are intertwined in performance evaluation as well as compensation systems. Accordingly, they are resisted.

The paper's contribution is in the advancement of sociological theories in behavioral managerial accounting. The paper develops a process innovation framework that integrates organizational sociological research in process innovations, particularly in diffusion research.

Although several types of innovation are identified in the extant literature, researchers have not resolved conflicting theoretical predictions about the implication of adopting innovation types. Following the conceptualization of Damanpour et al., this paper aims to distinguish between three innovation types (i.e. services, technological process, and administrative process) and make suggestions for banks on whether to focus their innovation efforts on a specific type or composition of different types in order to optimize the returns to innovation.

Based on an empirical case study of a large multinational bank in Ghana (name withheld for anonymity), data were collected with questionnaire instruments from 51 bank managers. Two regression equations were estimated and analyzed using the Statistical Package for the Social Sciences (SPSS).

The paper finds evidence that focus on adopting a specific innovation type seems to contribute more to performance than adopting bundles of different types of innovation. As the bank focuses on adopting only administrative process innovation it enjoys higher growth in market share than when it adopts services innovation and technological process innovation in conjunction with administrative process innovation.

It seems that even when resources are in abundance, and complementary changes or innovations are found to be necessary, there is less need to introduce different types of innovation with a more balanced rate simultaneously.

The study proposes to resolve conflicting theoretical predictions and ongoing policy disputes about the effects on business performance (i.e. market share) of the adoption of a specific innovation type versus composition of different innovation types.

This study aims to empirically investigate the effects of both soft and hard quality management (QM) on innovation and organizational performance. It also examines the mediating role of hard QM, administrative innovation and technical innovation on the relationship between soft QM and organizational performance in higher education (HE).

The approach of this study is quantitative. The data used to test the hypotheses were obtained through online questionnaire sent to the academic staff of public universities in Naples (Italy). The hypothesized relationships are tested with data collected from 356 respondents by using the partial least squares structural equation modeling technique (PLS-SEM).

The results show that quality practices improve innovation and organizational performance, while innovation positively impacts organizational performance. The findings also indicate that soft QM affects organizational performance directly and indirectly through hard QM. Hard QM and innovation show a partial sequential mediating effect on soft QM-performance relationship

In order to implement quality management properly in HE, directors need to recognize the different roles that soft and hard QM can have on innovation and organizational performance. It is important that higher education institutions (HEIs) allocate resources to establish both types of QM practices to achieve the effectiveness of the whole QM system.

Despite the existence of numerous studies on the relationship between QM, innovation and organizational performance in manufacturing and services, studies conducted in higher education are still few. This is one of the earliest studies that adopt the multidimensional approach of QM in HE which could help directors understand the interdependencies and different roles of soft and hard quality practices.

The purpose of the current study is to investigate the role of management involvement in innovation and its relationships with organizational, technical and marketing innovations. Organizational innovation, which features both administrative and human capital innovation, is introduced as the intermediate construct to test its indirect effects on the influences of management involvement on technical and marketing innovations.

Data were collected from 196 respondents to an online questionnaire that was sent to 2,500 potential participants randomly selected from electronics manufacturing firms across China. Structural equation model using AMOS 18 was used to analyse the data.

The findings reveal that management involvement has a positive and significant impact on all dimensions of innovation featured. It is also found that organizational innovation has a mediating effect on the association between management involvement and technical innovation, though no such effect can be found in the relationship between management involvement and marketing innovation.

Since the study is quantitative using data emanating from the electronics manufacturing industry in China, further empirical study would be useful to verify and complement the results in other industries and other countries.

The findings show that management involvement appears to exert permeating impacts on all strata of innovation, presenting a reminder to practitioners and researchers that clear senior management direction, endorsement and support are essential to innovation pursuits.

The study contributes to the body of knowledge relating to innovation and innovation decisions. By investigating the interrelationships between management involvement and the various dimensions of innovation featured, the study identifies and charts the casual chains that can be used to guide innovation decisions.

This study attempts to probe within a multi‐dimensional perspective the nature and type of daily innovation practices of small‐ and medium‐sized enterprises (SMEs) located in Taiwan. The relationship between innovation and organizational performance will also be explored.

Data of interest were collected through a telephone survey. From the 2000 Directory of Manufacturing and Service Industries in Northern Part of Taiwan, companies with a total employee number less than 200 (the definition of an SME in Taiwan) were the population. Telephone calls to 877 firms were successfully completed with a response rate of 87 per cent.

Eighty per cent of the surveyed companies conducted some sort of innovation, the two major types of innovations were technological and marketing innovations. Innovation has a weak link with company sales. Administrative innovations have surfaced to be the most crucial factor in explaining sales rather than technological innovations.

Creating a successful innovation platform to serve as a base for non‐technology‐related innovations may prove to be the most critical catalyst to capitalize on innovation efforts. The research results also provide some insights for companies that are not sure how to integrate innovation into their business operations.

This study unveils the innovation practices of this novel economy and particularly focuses on the less explored SMEs in an Asian context.

Having a good idea, product or system is often not enough to ensure the adoption and diffusion of an innovation. Using an organisational power and politics perspective, several published accounts of product and administrative innovation are analysed. The interplay of political tactics or games are found to be present at both the observable surface level and the deep structural level of power relationships in all areas of activity – individual, group, organisational and societal. The viability of two overall political influence strategies, “asking for forgiveness” versus “seeking permission” are contrasted in terms of their implications for the eventual success or failure of a proposed product or administrative innovation. Several propositions and future research directions which focus on the political nature and processes of innovation are suggested.

The purpose of this paper is to investigate the effects of various dimensions of customer relationship management (CRM) on innovation capabilities. Five dimensions of CRM (information sharing, customer involvement, long‐term partnership, joint problem‐solving, and technology‐based CRM) and five aspects of innovation capability (product, process, administrative, marketing, and service innovations) are identified. The one‐to‐one associations between the two constructs are developed and verified.

Data from 107 Taiwanese computer manufacturers are collected. Multiple regression analysis is employed to examine the effects of CRM on innovation capabilities.

The following results are offered: computer manufacturers in Taiwan perform various levels of CRM and, consequently, display different levels of effects on each of the five innovation capabilities. Generally, firms are able to increase their innovation capability by ad hoc CRM; the relationship between customer involvement and process innovation; customer involvement and administrative innovation; and long‐term partnership and marketing innovation are not significant; and technology‐based CRM has positive effects on all five types of innovation.

The findings suggest that not all CRM activities contribute to innovation programs, which clearly indicates the need for applying other mechanisms, such as supplier integration, to form a complete innovation program. Managers should align the development of their supplier management and CRM practices with the desired innovation capability.

The one‐to‐one relationships between CRM practices and innovation capabilities have not been properly examined. The findings suggest the need for more research in this area, and the statistical results provide managers with useful guidelines for implementing appropriate CRM practices to develop specific innovation capabilities to respond to enhanced competitiveness.