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

• Published in: IDEAS Working Paper Series from RePEc
• Main Authors: Alcouffe, Simon, Maurice, Jonathan, Galy, Nadine, Gate, Loïc
• Format: Paper
• Language: English
• Published: St. Louis Federal Reserve Bank of St. Louis 01.01.2019
• Subjects: Activity based costing; Economic models; Management accounting

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...