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This study aims to focus on a reinforcement supplier’s efforts to diffuse solutions, more or less innovative, in the construction sector to gain understanding of what…
This study aims to focus on a reinforcement supplier’s efforts to diffuse solutions, more or less innovative, in the construction sector to gain understanding of what facilitates and complicates innovation diffusion from a supplier perspective.
The interpretative research presented builds on 28 semi-structured interviews with the supplier and its customers and document studies. The research emphasizes dynamics in the diffusion process and rests on the assumption that the innovation content, innovation context and the innovation process interacts in the diffusion process.
The findings and the contribution from the study provide significant details concerning how the dimensions interact and how the diffusion process may unfold over time, but also that different solutions interact to push diffusion forward.
The study relates to one supplier’s work and the interplay implies uniqueness in different cases. Studies in other contexts could, therefore, also be suitable to develop findings and their transferability.
The study provides understanding for suppliers diffusing innovations in construction on how to act.
A major contribution from the study is that it puts emphasis on how the diffusion process proceeds in interaction with its content and context and problematizes this dimension. Furthermore, the importance of nuancing sub-contexts to display decisive factors in the diffusion process is emphasized.
The productivity and quality of working life of operations within afirm with multiple operating units can be improved by the diffusion ofincremental improvements from one…
The productivity and quality of working life of operations within a firm with multiple operating units can be improved by the diffusion of incremental improvements from one unit to another. The opportunities and problems experienced by one large multi‐unit firm in diffusing employee innovations between units are examined. It was found that incremental or Minor Technical Improvements (MTIs) do diffuse between units. Improved communication and increased under standing of the innovation process by management may increase the amount of MTI diffusion. The costs and benefits of MTI type innovation and diffusion are explored. Opportunities for more research into the diffusion of MTIs in other multi‐unit firms are discussed.
Discusses the meanings of innovation and innovation diffusion, how innovations are affecting US corporations, and the developments that are emerging to improve innovation diffusion. Examines the implications of innovation for corporate culture and developments in innovation diffusion and organizational structure, such as international and national alliances. Concludes that managers must be aware of the importance of innovation diffusion, and successfully create cultures and alliances which facilitate the adoption of innovation.
In heterogeneously segmented markets, collaborating with product users in product innovation is important for business success. End user innovators and embedded user…
In heterogeneously segmented markets, collaborating with product users in product innovation is important for business success. End user innovators and embedded user innovators differ in terms of their prior embeddedness in the target industry. The purpose of this study is twofold. First, the authors empirically compare these two types of user innovators in terms of their diffusion channel selection. Second, the authors analyze how the technological advances of their innovations affect this difference.
Using an online questionnaire survey, this study collected a sample of 237 user-generated innovations in Japan and analyzed several hypotheses using quantitative statistical approaches.
The analysis shows that embedded user innovators are more likely than end user innovators to transfer their innovations to producers rather than peers. As the technological advances of their innovations increase, end user innovators' likelihood of transferring their innovation to producers increases more significantly than that of embedded user innovators.
This is the first paper to investigate the difference between end user innovators and embedded user innovators with respect to their diffusion channel selection as well as the moderating role of technological advances. The findings bring new perspectives to the domains of user–producer collaboration and technology transfer.
The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion…
The purpose of this study is to evaluate the implementation of accrual accounting among two layers of government in Sri Lanka. This study examines the process of diffusion and application among and between provincial governments and local governments to assess the barriers and enablers on the implementation of accrual accounting.
The study relies on data collected through interviews with 30 accounting and finance personnel from all levels of government active in the diffusion process. Interviews were conducted to gather and assess their insights and perceptions on the diffusion of accrual accounting. The data are examined initially using Rogers (1995) “diffusion of innovation” theory to explain the factors influencing the diffusion and adoption of accrual accounting at two levels of government but the analysed primarily by comparing the perspectives of respondents between the different layers of government.
The findings show that the adoption of accrual accounting was more effective among local governments compared with provincial governments. The lack of effective communication and engagement from the leaders of the innovation failed to persuade provincial government adopters of the true value of the accounting reform. This is contrasted with local governments who openly adopted accrual accounting but not in response to pressure from provincial government, who have oversight responsibility for local governments, but in response to funding protocols initiated by the central government to account for grant funding.
The findings of the study should be interpreted with caution as the data are obtained from the narrow cohort of accounting and finance professionals and may not reflect the views or experience of all stakeholders involved in the diffusion of accrual accounting.
The paper contributes to the diffusion of accounting innovation literature by examining the role of key players in different layers of government, particularly visible among provincial governments where the lack of engagement delayed its commitment to the implementation of accrual accounting.
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…
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.
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.
Over the past 50 years, a substantial interest has been put to research on how innovation spreads within social networks over time (see Rogers, 1962, 2010). Our initial…
Over the past 50 years, a substantial interest has been put to research on how innovation spreads within social networks over time (see Rogers, 1962, 2010). Our initial aim was to examine innovation diffusion in industrial networks. We operationalized the research through a case study of an advertising network by using systematic combining as the approach (Dubois & Gadde, 2002, 2014). From the initial focus of innovation diffusion, the rematching of data and theory led us to focus on the barriers of innovation diffusion. By doing so, we found out that multilevel strategizing appears to be an important phenomenon in understanding dynamics of innovation diffusion within industrial networks. Specifically, strategizing occurs in two levels: (1) the groups within the network compete for position, and (2) actors within a group compete for position by trying to differentiate themselves from other group actors. A strategic mismatch between the two levels leads the network to become decelerated or even static in diffusing new innovations (Abrahamsen, Henneberg, & Naudè, 2012). Uncovering these findings would not have been possible without the use of systematic combining and the constant matching between theoretical and empirical domains.
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.
The paper extends the organizational learning framework: Structural-Functional (SF)-single-loop or Conflictual-Radical (CR)-double-loop learning to the management…
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 study is to address the problematic yet under-researched issue of the disconnectedness of the temporary and permanent levels of organisation in…
The purpose of this study is to address the problematic yet under-researched issue of the disconnectedness of the temporary and permanent levels of organisation in project-based firms in terms of learning and innovation diffusion.
The paper is based on a longitudinal case study of a pioneering French construction firm introducing the partnering method in France. Based on an abductive approach, the analytical framework combines insights of the literature on community and networks of practice to investigate the processes and mechanisms of diffusion of innovation in project-based firms.
The function of semi-permanent organisational levels in connecting the temporary and permanent levels of the firm – the communities of practice (CoPs) and network of practice (NoP) exists besides the formal organization of the firm. As a social learning process, innovation diffusion involves both formal (i.e. vertical) and informal (i.e. horizontal) forms of organising and learning. Intermediary and informal ways of organising enables the embedding of innovation both in terms of content and connections. Foremost, CoPs/NoPs contribute to relational embeddedness. Boundary actors and objects are essential in crossing the different levels of embeddedness to overcome the learning boundaries between temporary projects and the permanent firm.
The investigation is built on a single case study and further empirical research is needed, preferably longitudinal case studies, as this allows greater capture of the diffusion process. The authors suggest further studies using practice-based perspectives to capture the formal and informal ways of organising innovation diffusion.
Managerial interventions should favour the development of the informal dynamics of community and networks to foster both innovation and its diffusion. The managerial challenge lies in creating the right prerequisites for the existence of both the informal community logics of organising and the formal top management decision-making, and to orchestrate their timing in the diffusion process.
The study reveals the importance of both formal and informal networks in driving innovation. As such, project-based firms should be aware of these dynamics when striving for change.
The study contributes to the literatures on diffusion of innovation, project marketing and construction management. It includes new insights related to the function of intermediary and informal organisational levels of project-based organisations, the dynamics and connection between the temporary and permanent levels of the project-based firm related to communities and networks of practice, and the boundary spanning activities that are involved between the formal and informal levels of the firm.