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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.

Organizational forms have evolved over the decades. Organizational design reflects the systems view, which considers that structure consists of both hard and soft components, and is the superior composition of relationship between organizational elements. Structural dimensions are traditionally examined along three dimensions of formal relationship: hierarchical, functional, and the dimension of inclusion and centrality, underlining two prime types of structure: mechanistic and organic organizations. However, the knowledge economy makes new demands on organizational structuring based on processes. Informal structure better depicts actual organizational activities and reflects dynamic interaction that is critical to knowledge creation. This conceptual paper incorporates informal structure as an important dimension and further elaborates organizational structuring at a higher level: trust‐based relationship, externally‐oriented interactive relationship, and emotionally‐inclusive relationship; and their importance in the attainment of organizational success in the knowledge economy.

Economics, as one of the cultural and historical sciences, is responsible for the investigation of the meaningful relation between the whole and the parts, based on organic linking and not on the mechanical‐causal relationship. The relevant contributions of the leading holistic school of thought – universalism – is thus described, focusing on the fundamental concepts and methods of understanding and on their possible application in economics. The article aims to aid present methodologists of economics and other social sciences, disenchanted with the individualistic and disjointed approaches of their respective disciplines, in building up a body of integrated theory and in suggesting new areas of research.

This paper aims to provide instructors with a hands-on engaging and experiential class activity designed to teach undergraduate and graduate students about different organizational structures in management courses. Through this exercise, students will be able to self-identify the challenges and strengths of working under contrasting organizational structures.

Split into two (or four) teams, students construct origami animals based on their team’s organizational structure, using both mechanistic and organic structures to create a zoo based on a set of instructions and boundary conditions. Materials required include origami paper, markers, printed instructions, origami animal instructions, and role title cards for each student. The exercise takes approximately 30–45 min, including debriefing discussion. All materials/instructions needed are included with this paper (except origami paper and markers).

Through this exercise, students internalize the challenges and strengths of working in organizations with contrasting structures. The debrief discussion will help solidify student understanding of what the day to day experience of working in different organizational structures might look like, the pros and cons of different structures, and what type of employees or industries might thrive under different structures.

This paper is being submitted for the “Special Issue Call for Papers: Modern Day Experiential Exercises.”

This activity allows students to draw their own conclusions about organizational structure and to engage in a fruitful discussion about what working at different types of organizations looks like on a day-to-day basis.

This activity allows students to strengthen their skills in communication, teamwork, and leadership by having them work in teams to complete a challenging, competitive task.

While teaching organizational structure in management courses has traditionally been limited to traditional forms of instruction such as lecturing and reviewing different organizational charts, this activity gives students a fun competitive in-class activity in which they practice working as a part of contrasting organizational structures to see what type of structure they might thrive in.

The purpose of this conceptual paper is to examine the fit between values underpinning the ISO 9000 standard and selected managerial and organisational factors.

The study is a conceptual one relying on the literature on the selected strategic factors and also the standard. The values of institutionalisation, explicitation, systematisation, delineation and Taylorisation underpinning ISO 9000 standards were distilled from the origin and the principles of ISO 9000 and the ISO 9000 certification practices. The values are juxtapositioned with the imperatives of control and creativity, knowledge management and organisational structure to understand the consequent synergism or tension.

It is postulated that the more mechanistic and explicit knowledge based organisations will enjoy ISO 9000 certification while the more organic and tacit knowledge based organisations will experience tensions arising from lack of fit. Hence, conceptually, the standard will work best in a more mechanistic and routine knowledge based settings. Creativity oriented strategies will find the standard quite dysfunctional while control and operation‐based strategies are likely to benefit most from the certification.

Most ISO 9000 related studies are weak on conceptualisation of the relationships examined. Despite the growing volume of studies on ISO 9000, the values of the standard have not been explicitly outlined. Consequently, discussion of the efficacy of the standard has focused on the explicit requirements of the standard rather than the instrumental values it promotes. Based on the explication of the standard's values, the article examines the possible synergies and contradictions between the standard and, management orientation (control vs creativity), knowledge orientation (explicit vs tacit) and structure (organic vs mechanistic).

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.

Global demand for organic milk products gives an opportunity to Polish organic farmers and dairies to supply national, European Union and international milk markets. The purpose of this paper is to review the historic and contemporary changes in organic milk production and processing in Poland, in order to identify the main factors of influence and to propose the direction of future market and policy development in the sector.

In this study, secondary data from a range of literature sources and databases are analysed. The Lorenz’s concentration ratio is applied to the data derived to evaluate the degree of concentration of certified organic farms in the different regions of Poland and conclusions are drawn as a result.

Organic dairy farm operations in Poland are small scale and territorially dispersed. Although there is some evidence of growing supply concentration, Polish processors of organic milk face multiple barriers to development not least a lack of continuity of supplies. Whilst global markets are of interest, the development of alternative, innovative food networks in Poland that focus on provenance, integrity and promoting the special health benefits of organic milk would be of value to the sector, but further cooperation and integration is essential to take advantage of these market opportunities.

This research underpins the need for appropriate national policies in Poland for the development and actualisation of a dynamic organic milk supply system that delivers value to local, regional and international markets.

For decades, export performance has generated interest among researchers and public policy makers. However, despite extensive investigations, export marketing is still lacking in theoretically‐grounded conclusions. Attempts to overcome this limitation by presenting a new theory‐based framework of export performance by integrating the literature in exporting, entrepreneurship and organization theory. On the basis of two entrepreneurship‐based strategic postures, export performance is conceptualized as a function of fit among firms′ strategic orientation, environment and export channel structure. From a contingency perspective, argues that exporting firms need to match or align their strategic orientation with their external environment and export channel structure to achieve superior export performance. Briefly discusses future research directions and managerial implications.

I. INTRODUCTION This study attempts to extend and expand previous research conducted by the Department of Marketing at Strathclyde on the adoption and diffusion of industrial products.

The nature of organisational structure is discussed. A survey is reported comparing the organisational structures of university libraries in Ghana with those of their counterparts in the UK. The discussion covers factors that make changes in present structures necessary and type of structural changes required. Problems are identified and current organisational processes and management style discussed.