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Bundling and diffusion of management accounting innovations— the case of the balanced scorecard in Sweden


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Title: Bundling and diffusion of management accounting innovations— the case of the balanced scorecard in Sweden
Authors: Ax, Christian
Björnenak, Trond
Issue Date: 2005
University: Göteborg University. School of Business, Economics and Law
Institution: Departement of Business Administration
Journal Title: Management Accounting Research
ISSN: 1044-5005
Volume: 16
Issue: 1
Start Page: 1
End Page: 20
Publication type: article, peer reviewed scientific
Publisher: Elsevier
Organization: Björnenak, T. Norwegian School of Economics and Business Administration, Helleveien 30, N-5045 Bergen, Norway
Keywords: Diffusion of innovations
communication structures
interpretative viability
the Balanced Scorecard
Abstract: Most changes in accounting are the direct or indirect consequences of diffusion processes. A study of how management accounting innovations are being adjusted and bundled together with other ideas to facilitate entry into new markets may help us to a better understanding of the popularity and adoption of management accounting practices. The present study looks at the communication, diffusion and transformation of the Balanced Scorecard (BSC) in Sweden from a supply side perspective. The high int... more
Electronic version (URL): http://dx.doi.org./10.1016/j.mar.2004.12.002
URI: http://hdl.handle.net/2077/19279
Appears in Collections:Articles / Department of Business Administration

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