Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing - [La faible d

This article addresses the paradox of the seemingly limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall...

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Bibliographic Details
Published inIDEAS Working Paper Series from RePEc
Main Authors Alcouffe, Simon, Maurice, Jonathan, Galy, Nadine, Gate, Loïc
Format Paper
LanguageEnglish
Published St. Louis Federal Reserve Bank of St. Louis 01.01.2019
Subjects
Activity based costing
Economic models
Management accounting
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Summary:This article addresses the paradox of the seemingly limited diffusion of management accounting innovations. The relationship between product diversity and the adoption of Activity-Based Costing (ABC) is used as an illustrative example. Twenty-four studies were the subject of a meta-analysis. Overall, the results show a significant and positive relationship between product diversity and ABC adoption. However, product variety is the only type of diversity to be both significantly and positively associated with ABC adoption. The discussion of these results makes it possible to at least partially resolve the paradox of innovations in management accounting by proposing a new way of measuring their diffusion. Finally, we propose several original avenues for future research in management accounting innovations.