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Purpose – To analyze the diffusion of management accounting tools in Italian manufacturing firms and the impact of contingency factors with a particular focus on internationalization.

Design/methodology/approach – This study is based on a qualitative statistical analysis and two quantitative data analyses focusing on the effects of contingency factors. In particular, 274 questionnaires were analyzed. A questionnaire-based e-mail survey was used to collect data.

Findings – The results confirm positive relationships between management accounting systems and traditional contingency factors such as company size, organizational structure, and operational complexity. In addition, a positive correlation was found between the internationalization and implementation of activity-based costing and target costing.

Research limitations/implications – In the context of internationalization, this exploratory study considers only the impact of foreign customers. Further research could include other factors such as foreign suppliers, joint ventures, and technological exchanges.

Originality/value of paper – This paper contributes to the analysis of the impact of internationalization, a contingency variable not yet fully investigated in management accounting system research.

Numerous research tools exist but their usage among researchers across the different phases of the research cycle of scholarly communication remains unknown. This research aims to address this knowledge gap by mapping the research tools frequently used by global researchers against the various phases of the research cycle of scholarly communication.

This research adopts a descriptive research design and conducts a cross-tabulation of secondary data consisting of 20,663 useable responses in a global survey of research tools for scholarly communication. This research also administered a survey to academic experts to classify the research tools according to traditional, modern, innovative and experimental categories.

This research reveals the six phases of the research cycle (i.e. discovery, analysis, writing, publication, outreach and assessment) and the research tools of scholarly communication frequently used by researchers worldwide in each phase as a whole and by roles, disciplines, regions and career stages. Notably, this research indicates that most of the research tools used by researchers are classified as “modern” and “innovative”.

The original insights herein should be useful for both established and early career researchers to gain and share research insights, as well as policymakers and existing and aspiring service providers who wish to improve the utility and usage of research tools for scholarly communication. Notably, this research represents a seminal endeavor at enhancing a global survey (secondary research) using a follow-up expert survey (primary research), which enabled the organization of research tools for scholarly communication into four refined categories. In doing so, this research contributes finer-grained insights that showcase the importance of keeping up with the advancement of technology through the use of modern, innovative and experimental research tools, thereby highlighting the need to go beyond traditional research tools for scholarly communication.

Although the overall impacts of innovation and innovative practices have been emphasized in recent years, the effect on the growth of firms in Nigeria have not been proven. Therefore, this study aims to investigate the effect of innovative practices on the growth of quantity surveying firms (QSFs) in Nigeria.

The study adopted the quantitative correlational research design in which a well-structured questionnaire was used to collect data from QSFs in South-West, Nigeria. The data were analyzed using descriptive statistics and multiple regression analysis to investigate the effect of innovative practices on the growth of QSFs.

The study reveals that there is a significant increase in the growth indices used for assessing QSFs, while all the innovation variables were found to be reliable. Based on the result of multiple regression analysis, the relationships were identified as follows: quantity surveying (QS) software influenced the size growth of QSFs; QS software and services affected client growth and profit growth; and all innovation practices impacted asset growth of QSFs.

Although the use of software tools has been found to negatively affect the size of QSFs and other growth indices, there is need for them to embrace innovative software applications for more quality service delivery. In addition, QSFs should formulate strategic objectives that will guide them in taking informed decisions for diversification.

The outcome of this study provides information and direction for innovation practices required to bring about the growth of QSFs.

The purpose of this paper is to explore the efficacy of 40 inventive principles of TRIZ for developing researchers' innovative capabilities and to evaluate the extent of application of “40 inventive principles” by inventors in the Research Center of Intelligent and Signal Processing (a successful research center that is producing new products in the field of signal processing and medical engineering).

A range of relevant literature is explored initially. A questionnaire about 40 inventive principles of TRIZ was developed based on literature review. Finally, a data analysis including descriptive statistics, correlation and regression analysis was designed by using SPSS software.

The results showed that about 71 percent of the researchers have employed TRIZ above the average in their innovative products. Also these studied researchers used TRIZ principles unintentionally. Therefore, if this research center and similar institutes want to make full use of their researchers' abilities, they can facilitate innovation through offering courses on TRIZ, the principles of TRIZ and its other tools to them.

This study is probably the first to provide an exploring of TRIZ inventive principles applications through a research center.

There is a need to understand the role of innovative literacy in intellectual capital literature. This study aims to develop the innovative literacy scale, starting from the framework of innovative literacy, which is not prominent in the literature. Accordingly, this study develops and validates an innovative literacy scale.

A quantitative research methodology was used for this study, whereby a unipolar 5-point Likert scale self-report questionnaire was designed. Scale development analyses were performed in three steps: (1) The first item pool was created by literature review; (2) preliminary quantitative testing of the reliability and validity of the items, including confirmatory factor analyses (CFA), was performed; and (3) final scale validation through a discriminant and validity test was done using descriptive factor analyses (DFA) and structural equation modelling (SEM).

For the developed scale, the sample size was 220 in the first stage, 440 in the second stage, and 457 in the third stage. The validity and reliability analyses of the results were completed using Statistical Package for the Social Sciences (SPSS) and Analysis of Moment Structures (AMOS) programs. After the preliminary stages, the validity and reliability tests of the scale were carried out, and 17 items (in 4 dimensions) of the innovative literacy scale were finally developed.

This research fills a conceptual gap in the literature. However, since this concept is evaluated using the human, customer and structural components of intellectual capital, future researchers may examine this concept together with other features of intellectual capital and with larger samples.

The article contributes to understanding innovation by developing a scale to evaluate InnoLiteracy, which may be an essential factor influencing innovative literate behaviours. The perceived multi-dimensional scale of InnoLiteracy will be beneficial for academicians and human resources professionals. Although there are studies in the related literature on the importance of the concept of innovative literacy, a scale from the perspectives of intellectual capital and sustainable innovation will be unique since there is no tool for its measurement yet. The findings of the InnoLiteracy research are meaningful, and the scale has the potential to meet the needs of researchers, schools, government agencies and businesses.

The purpose of this paper is to explore the impact of the top management team (TMT) characteristics and historical financial performance on strategic management accounting (SMA) usage.

Objective data were extracted from annual financial statements, as well as data from questionnaires in a sample of 94 enterprises were used.

Data analysis showed that one of the most important factors that influence the level of usage of SMA techniques is lagging historical performance of the enterprises. Those organizations that had low profitability in the past, due to the economic crisis, adopted and used innovative SMA tools more extensively, to improve their financial performance in the future. Based on Upper Echelons theory and Role theory, it was found that TMT characteristics (educational background, tenure, creativity) affect the adoption and the usage of SMA tools.

First, this research was performed on one sector. Second, only a few SMA techniques were included. Third, some TMT characteristics were measured with only one item. As a result, it was not possible to check for reliability and validity of the measurements.

First, TMT characteristics influence the decision-making process and management control. This should be taken into account during the process of the selection of top managers. Moreover, SMA tools can be effectively used not only by CEOs and the managers of the accounting department, but from marketing managers as well. Consequently, a better communication between marketing and accounting managers is deemed essential to improve the performance of the company.

Previous research has studied the effect of CEOs and CFOs characteristics in the design of Management Control Systems. The authors explored for the first time, the effect of the characteristics of one more member of Board of the TMT, that is, Chief Marketing Officer (CMO), in the adoption and use of management accounting innovations (MAIs). Second, the authors studied one more characteristic of top level managers from Role theory, that is, creativity. Although many studies link creativity to the adoption of MAIs, this is the first time, to the best of the authors’ knowledge, that creativity is studied as an additional parameter that influences the adoption and use of SMA. Furthermore, this research provides additional knowledge about the effect of historical performance in MAIs usage. For the first time, it used objective data from annual financial statements, it calculated financial ratios, to measure historical financial performance. Moreover, this study provides knowledge about the effect of TMT characteristics in accounting choices in geographical areas, outside the USA.

This paper – one of only a few examples – aims to conduct a cross‐national research into innovative teaching approaches in entrepreneurship in France and Germany.

The paper is based on two cross‐cultural cases and reflects on the experiences of two innovative teaching approaches in two European settings. The underlying aim of this investigation is to identify commonalities and differences between the approaches, establish learning between the different Higher Education institutions as well as to investigate the transferability of such approaches to other cultural environments.

This research has highlighted the importance of interdisciplinary learning in entrepreneurship research. Whereas, in the German case, management and other disciplines work together to create the example of the “practice firm”, in the French case entrepreneurship theories, network theories and cognitive science are brought together to create a new approach to learning about entrepreneurship. Both approaches highlight the importance of the personal development of the course participants by empowering the student to be proactive.

The paper builds on the early experiences with both the concept of the “practice firm” and the application of repertory grids in entrepreneurial pedagogy, which justifies the highly exploratory character of this research. More research is necessary to establish students' opinion about such innovative approaches, also on a cross‐national level.

The paper provides examples of effective practices for encouraging entrepreneurial thinking in the classroom. More such comparative work is necessary on a European, but also on a wider international, scale to encourage learning, in particular for those involved in teaching entrepreneurship, but also for policy makers who are looking for new ways to stimulate entrepreneurial thinking.

The paper is innovative as it compares and contrasts two innovative approaches to teaching entrepreneurship in two European countries and hence fills a gap in the literature.

The purpose of this paper is to provide an overview of a commissioned research study that analyzed a schooling initiative with the ambitious goal of transforming learning environments across the district by advancing innovative, inquiry-driven pedagogical practices combined with 1:1 iPad distribution. The paper explores impacts of the initiative on pedagogical innovation, twenty-first century learning, and related impacts on professional learning, collaboration, and culture change in the pilot schools analyzed in the study.

A multi-dimensional case study approach was used to analyze how the initiative was implemented, and to what extent teaching, learning, and professional cultures were transformed, based on action plan inputs and “change drivers”. Research methods included structured, open-ended interviews conducted with randomly selected teachers and key informants in leadership roles, focus groups held with students, as well as analysis of policy documents, student work samples, and other data sources.

The authors found evidence of a synergistic relationship between innovations in inquiry-driven pedagogy and professional learning cultures, with evidence of increased collaboration, deepened engagement and persistence, and a climate of collegiality and risk-taking at both classroom and organizational levels. Based on initiative inputs, the authors found that innovations in collaborative technology/pedagogy practices in classrooms paralleled similar innovations and transformations in professional learning cultures and capacity-building networks.

This initiative analyzed in this paper provides a case study in large-scale system change, offering a compelling model for transformative policies and initiatives where interwoven innovations in pedagogy and technology mobilization are supported by multiple drivers for formal and informal professional learning/development and networked collaboration. Challenges and recommendations are highlighted in the concluding discussion.

The transformative initiative analyzed in this paper provides a very timely case-model for innovations in twenty-first century learning and, specifically, for enacting and sustaining large-scale system change where inquiry-driven learning and technology tools are being mobilized to support “deep learning”, “new learning partnerships”, and multilevel transformations in professional learning (Fullan and Donnelly, 2013). This research advances scholarly work in the areas of twenty-first century learning, identifying relationships between technology/pedagogy innovation and professional capital building (Hargreaves and Fullan, 2012).

The system of higher education is ineffective – it has to change the concept of educational process, which is peculiar for increase of the volume of education of labor resources. According to this, there is a necessity to pass to the system of higher education with elements of smart technologies. The purpose of this paper is to determine the role of smart technologies as an innovational and intellectual tool in development of the system of higher education and formation of actual skills with students.

The aspects of classical education in universities with elements of remote forms of implementation of smart technologies on IT platforms are studied; peculiarities of smart technology as intellectual tools of higher education are analyzed; perspectives of usage of smart technologies as innovational tools for development of higher education are determined. The research methods include analysis, synthesis, abstraction, comparison and logical method.

Information technologies become an inseparable part of life of society and human. A new network generation of people that cannot imagine life without new technological devices is growing. However, despite this, modern education does not sufficiently influence the development of human capital in the conditions of digital environment.

Scientific novelty consists in conducting the research in the sphere of significance and perspectives of implementing smart technologies into the systems of higher education of the Russian Federation. This paper could be interesting for public officers who form the program of development of higher education and academic staff of higher educational establishments.