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Researchers in the social sciences have studied the process by which new ideas are adopted (implemented) and how acceptance is generated among those charged with accepting and implementing an innovation. Sociology, in particular, has developed an extensive literature on diffusion analysis which examines how innovations are diffused (see Coleman, Katz, & Menzel, 1966; Leagans & Loomis, 1971; Rogers, 1971; Rogers & Shoemaker, 1971). While many of these studies dealt with the adoption and diffusion of a new product, for example, seed corn or drugs, the same analysis has been applied to process innovations, that is, system and organizational change.

The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management accounting literature. The sociological approach of organizational learning is utilized to understand those contingent factors that can explain why management accounting innovations succeed or fail in organizations.

We view learning as enhancing an organization’s strategic competitive advantage by making it better able to adopt and diffuse innovation in respond to changes in its environment in order to manage improved performance. The success of management accounting innovations is contingent upon whether its learning process involves SF-single-loop or CR-double-loop learning to adopt and diffuse process innovation.

The paper suggests that the learning strategy that the organization chooses is the reason why some management accounting innovations are more successfully adopted than others and why some innovations are easily diffused in some organizations but not in others. We propose that the sociological approaches to learning provide an alternative framework with which to better understand the adoption and diffusion of process innovations in management accounting systems.

It has become evident that management accounting researchers need to pay particular attention to an organization’s approach to adoption and diffusion of innovation strategies, particularly when they are designing and implementing process innovation programs for an organization. According to Schulz (2001), there are two interrelated stages of the learning that can shape the outcome of the innovation process in an organization. The first stage is related to the acquisition/production (adoption) of knowledge that results in gathering information, codification, and exploration. This is followed by the second stage which is the distribution or dissemination (diffusion) processes. When these two stages – adoption and diffusion – are applied within an accounting context, they address issues that are commonly associated with the successes and/or failures of management accounting innovations.

Although innovation involves learning, the nature of the learning process does not completely describe the manner in which an innovation affects the organization. Accordingly, we suggest that the two interrelated organizational sociological dimensions of innovations processes, namely, (1) the adoption and diffusion theories of Rogers (1971 and 1995), to approach organizational learning, and (2) the SF (single loop) and CR (double loop) approaches to learning be used simultaneously to describe management accounting innovations.

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.

The purpose of this paper is to complement organizational diffusion research by illustrating influence of factors specific to collective adoption process, which has received limited focus in diffusion research. The research question is how do different actors perceive attributes of innovation and how does that influence the process towards initial adoption of a new technology?

Owing to limited prior research and need to assess multiple innovation variables, the paper employs an inductive case study. Uses Rogers' five main perceived attributes of innovation as an analysis framework and functional actors as a unit of analysis. Two cases with early stage companies commercialising new, differentiating technologies to global, established value networks. Key actors influencing the adoption of the technologies interviewed.

The paper illustrates how actor characteristics and perceptions of innovation attributes are interrelated; perceptions of different functional actors on innovation attributes differ, both gating and advancing the adoption process for innovations; and the actors' differing perceptions and the resulting interaction influence the duration and outcome of adoption process.

Non‐traditional methodology in diffusion research leading to larger interpretation of the findings, but enabling assessment of multiple variables and their interrelations not captured with traditional approaches. Areas for further research: generalizable patterns in interrelation between actors' functional roles and perceptions of innovation attributes as well as evolution of perceptions during collective adoption process.

Innovation providers need to identify both the parties gating and advancing the innovation as well as their underlying motivations. They need to ensure sufficient interaction between themselves and the actors and among the actors to leverage the positive momentum to overcome the resistance towards innovation.

The paper addresses the organizational diffusion research critique of, e.g. Frambach, of Damanpour, and of Wejnert on insufficient attention being paid to actor level characteristics and their influence on diffusion as well as interaction of different variables. The paper empirically illustrates how factors specific to collective adoption influence the process towards adoption.

Internet-based intangible network good (IING) has undergone rapid developments, even revolutionized multiple industries in recent years. IING is highly dependent on the rapid diffusion rates for development success. For firms, how to select the initial targets or “seeding points” to accelerate the adoption process is critical in network marketing campaigns. The purpose of this study is to provide a new method to identify the optimal initial adopters and adoption paths.

First, the author generalize three aspects influencing IING’s adoption, namely, innovation attributes, customer’s personality and word-of-mouth. Next, we establish a modified gravity model to describe how social interactions affect consumer’s adoption behavior. Then, simulate the adoption process by setting each agent as the initial adopter to identify the optimal initial adopters. Finally, trace the information flow to forecast the adoption paths.

The model reveals how individual interactions (micro level) aggregate into the diffusion process (macro level). The optimal initial adopters are determined by a combination of factors as follows: IING’s attributes, the adopter’s diffusion ability, the potential-adopter’s personality and the trust degree between adopters and potential-adopters. Among all these factors, trust degree plays a most important role.

This study proposes the conceptual model of IING’s adoption from a perspective of dyadic influence, in which an adopter’s influence on its peers depends on pairwise characteristics of both parties. The authors propose a new method to identify the optimal initial adopters and adoption paths based on the gravity model. It is the first time to introduce the gravity model to describe IING’s adoption, which is a creative application of social physics. The findings provide new insights in IING’s adoption and identifying the key nodes in networks.

This paper aims to analyze the adoption process of human resource information systems (HRIS) from a supply-side perspective emphasizing the practices of HRIS vendors and consultants. It aims to counterbalance the existing literature on HRIS, which has overwhelmingly studied HRIS adoption from the customer organization's viewpoint, hence systematically downplaying the active role of vendors and consultants in adoption processes.

The research has been conducted on the HRIS market of the Benelux (Belgium–The Netherlands–Luxemburg) from a constructionist and exploratory perspective. The structure and dynamics underlying the market are gradually unveiled through open interviews with HRIS vendors and consulting firms (n = 22).

The paper reveals how the social shaping of HR innovations takes place and identifies nine types of pressures exerted by HRIS vendors and consultants on customer organizations: assessing, advising, advertising, case-building, demonstrating, configuring, accompanying, sustaining and supporting. Taken together, these pressures demonstrate the systematic presence and active role of external actors throughout the adoption process of HRIS within firms.

It is suggested that further supply-side studies of innovation diffusion processes of HRIS should be conducted to complement the existing, demand-side literature. In this view, emphasis should be set on technology providers and their ongoing interactions with customer firms.

The analytical precedence given to supply-side actors allows to conceptualize HRIS adoption as the dynamic result of negotiations between three groups of actors (HRIS vendors, HRIS consultants and customer firms), hence resulting in a more comprehensive and holistic view of HRIS adoption processes.

The purpose of this study was to explore and identify factors affecting adoption and implementation of information and communication technology (ICT) in large ICT‐experienced Australian construction organizations. During 2002 the researchers undertook an online survey, supplemented by a hardcopy collection option, to gather data from three major construction organizations with many years experience with implementing and adopting IT. The analysis concentrated on a common class of ICT adopted across the three organizations so that factor analysis could be validly undertaken. Results identified 11 factors that were found to influence ICT diffusion and adoption by the organizations that were grouped into management, individual, technology and workplace environment categories. These concurred with theory from the change management, innovation diffusion and organizational learning literature. Further, in‐depth qualitative analysis through case studies (beyond the scope of this paper) also helped to explain and make sense of the results. The results help to better explain human related factors in particular in terms of the broader and emerging literature of organizational learning and innovation adoption with a clear focus on how the people‐side of ICT diffusion and adoption is undertaken. This ICT diffusion and adoption study is undertaken at the firm‐level (micro analysis) as opposed to the industry level (macro analysis) and so provides insights into the interplay between diffusion and adoption concepts.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

The purpose of this paper is to identify and examine the antecedents that enable or constrain the adoption and diffusion of eLearning in higher education (HE). The key focus of the study is on the examination of how the organisation's diffusion structures, systems or processes influence the individual adoption of eLearning. The findings from this literature review contribute to practice through providing a better understanding of the issues associated with institutional diffusion mechanisms that aid the adoption of learning technologies.

An extensive search of the literature was conducted. The selected references were analysed into a number of categories; macro-level studies examining HE context of eLearning, micro-level studies focusing on individual and social factors and articles focusing on management issues of adoption and diffusion of technological innovations. Finally, over 300 articles were used to compile the findings of this paper.

The paper argues that future research studies should not model the adoption and diffusion of eLearning based primarily on either an individualist (Micro) or structuralist (Macro) perspective, but by using a more interactive approach to examine the complexity and multiple levels and dimensions of social reality.

A significant exclusion and one which clearly calls for further research, is the aspect of institutional structures such as library systems, virtual learning environments, administrative support systems and other technical systems such as enrolment, registration, assessment and students, with respect to the adoption of eLearning. Future studies may want to explore the interplay between these structures and agency.

The study findings contribute to practice through providing a better understanding of the issues associated with institutional diffusion mechanisms that aid the adoption of learning technologies. Considering the slow and often disappointing adoption of eLearning within higher education institutions (HEIs), the study reveals the nature of adoption that may inform the development of institutional eLearning diffusion structures.

The paper identifies that the importance of individual factors influencing the adoption of eLearning has been acknowledged by the above studies, and the underlying message has emerged that levels of eLearning adoption would be higher if strategic managers recognised the social dimensions of eLearning innovation and diffusion, such as: academic and professional goals, interests and needs; technology interests; patterns of work; sources of support; and social networks. The argument is that currently eLearning is geared towards technically “literate” and innovative staff, and this strategy reduces the likelihood of mainstream faculty actually adopting instructional technology for their own teaching.

A review of the eLearning literature shows that there only a few substantive theoretical accounts which adequately integrate multiple levels of analysis and explain adoption and diffusion of eLearning in terms of the interplay between structural influences and individual action. The paper argues for future research to be integrated in a general analytical framework.

The purpose of this study is to examine the intra‐organisational diffusion of management innovations, taking Six Sigma as an example.

The study focuses on Six Sigma implementation among companies operating in Ireland. It makes use of a theoretical framework, which posits that multinational firms act as a diffusion mechanism for Six Sigma. The analysis of Six Sigma implementation consists of an online survey to which 132 firms responded. Subsequently, a qualitative analysis of Six Sigma implementation was conducted through semi‐structured interviews with 13 respondents.

The results show that roughly half of respondent firms use Six Sigma. These firms are typically large US multinationals, which have used Six Sigma for at least three years. Intra‐organisational diffusion does exist. Multinationals do act as a diffusion mechanism – with the adoption of Six Sigma at US headquarters level and then the diffusion of the practice internally to the Irish subsidiary and subsequently to suppliers and finally other local firms. However, the role of traditional diffusion mechanisms is also highlighted. Firms adopt Six Sigma in response to competitive pressure and for cost/efficiency reasons.

The research shows how organisations influence one another in the implementation of Six Sigma as a management concept, and at the same time this can be seen as a specific example of the dissemination of management concepts in general.

This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.

The approach draws on the sociological construct of social contagion theory (SCT) to explain the drivers of diffusion of GRI-based sustainability reporting. Based on a longitudinal study of GRI adoption over a period from 2000 to 2016, thematic content analysis of sustainability reports and media articles was used to refine information gathered that related to nature and spread of GRI-based sustainability practices within the global financial services sector.

This study finds that the early adopters of GRI-based sustainability reporting and the accompanying media attention influenced the institutional diffusion of GRI-based reporting in the financial services sector. This growth was isomorphic as companies copied best practice models to reduce uncertainty and maintain legitimacy.

This paper focuses on the institutional diffusion of sustainability reporting practices within the global financial sector. It explores the notion of social contagion as an institutional dynamic to understand the drivers for the adoption and diffusion of GRI-based sustainability reporting across national borders. In doing so, the study contributes to the accounting literature on diffusion of innovations in reporting practice, but also, more generally, to the field of diffusion of new ideas in organisations using the unique approach of SCT.