Diffusion of management accounting innovations: a virus perspective

Abstract

Purpose The diffusion of management accounting innovations (MAIs) is the focus of much debate in the management accounting research community. Extant contributions have drawn on a large of number of theories, including innovation diffusion theory and various sociologically inspired theories such as management fashion. The purpose of this paper is to examine and develop Røvik’s virus theory in the context of how MAIs diffuse. The paper further evaluates and elaborates on the potential usefulness of the virus perspective to empirical research on MAIs. Design/methodology/approach The paper uses a conceptual and explorative research approach. The paper introduces the virus perspective and compares this perspective with several other theoretical perspectives often used in studies of the diffusion of MAIs. This enables the identification of characteristics specific to the virus perspective. The paper also re-examines a number of prior studies of MAIs and identifies different virus characteristics implicit in these studies. Findings The findings of the paper imply that the virus perspective is a useful basis for empirical research on MAIs. The virus perspective differs from other theoretical perspectives in several respects and is particularly suited for longitudinal studies of both MAIs and organizational change. However, the perspective could be used at other levels of analysis as well. The extant studies reviewed in this paper provide support for the viral characteristics of MAIs. The paper also identifies and discusses avenues for future research using the virus perspective as a theoretical lens. Originality/value The virus perspective has been given little attention in research on MAIs, as well as more generally within accounting research. This research paper demonstrates that the virus perspective offers a rich and valuable conceptual framework for studying how demand-side organizations are affected by MAIs over extensive periods of time. The paper also discusses the implications of the virus perspective with respect to the research method.

The Relationship between Strategic Management Accounting Information Usage, Environmental Uncertainty and Nationality of Director of Manufacturing Enterprises in Thailand

“…It can be seen that the directors have a significant influence on business operations of the host companies including introducing SMA knowledge and skills in line with cost management and business strategy. Johanson & Madsen Dag (2019) supported that executive managers have a significant impact on resource management such as financial investment, set-up time management, labor, planning, ordering, controlling and deciding about achievement goals. They are policy makers to promote and support employees at all levels in the organizations to use SMA information to achieve business objectives.…”

Managementideer som en virus – hvad består det organisatoriske immunsystem af?

“…Modeperspektivet er en del af diskussionen om, hvordan styrings-og ledelsesideer opstår og spreder sig på tvaers af organisationer. Et alternativt perspektiv er virusteori (Kjaer & Frankel, 2003;Røvik, 2007Røvik, , 2011Obed Madsen, 2012;Quist & Hellström, 2012;Madsen & Slåtten, 2015;Madsen & Johanson, 2019). Disse forskere anvender virus som en metafor på, hvordan management-ideer spreder sig.…”

“…Disse tilgange antager, at organisationerne og aktørerne har autonomi i forhold til, hvordan de responderer på ideerne, hvad end det handler om at adoptere dem, oversaette dem eller iklaede sig dem. Virusperspektivet (For en oversigt over studier, der anvender virusteori, se Madsen & Johanson, 2019) deler disse antagelser, fordi de eksisterende studier lader til at antage, at aktører kan vaelge, hvordan de vil håndtere disse virusser. Hvis man tager virusperspektivet bogstaveligt, så udfordrer det disse antagelser, fordi organismen ikke selv kontrollerer virussen.…”

EUs nye retningslinjer for foretaksrapportering av klimarelaterte opplysninger – byggverk på utrygg grunn?

“…Dette kan for eksempel vaere studier av hvordan BMS virker sammen med resten av organisasjonens styringssystemer (Johanson & Madsen, 2013). Det vil også vaere interessant med longitudinelle casestudier av hvordan BMS brukes over tid i enkeltorganisasjoner, for eksempel ved hjelp av virusperspektivet (Johanson & Madsen, 2019;Røvik, 2011). Dette teoretiske perspektivet bruker virus som metafor for å analysere spredning av økonomistyringsverktøy og kan gi et mer mangefasettert bilde av sprednings-og implementeringsprosessen.…”