Contextual factors and the diffusion of mais in manufacturing and non-manufacturing sectors in Libya

The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual...

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Bibliographic Details
Published in:Journal of risk and financial management 2021-09, Vol.14 (9), p.1-33
Main Authors: Boukr, Alhadi, Yazdifar, Hassan, Askarany, Davood
Format: Article
Language:English
Subjects:
Competition
Conferences
contextual factors
Emerging Economies
Employees
Innovations
Investigations
Joint ventures
Libya
Literature reviews
Management accounting
Manufacturing
manufacturing and non-manufacturing
Professionals
Strategic management
Technological change
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Summary:The diffusion of innovation theory has already addressed the major contextual factors hindering or facilitating the diffusion of management accounting innovations (MAIs) in organisations. However, the diffusion of MAIs in less developed countries (such as Libya) is still very low, and the contextual factors addressed by the diffusion of innovation seem to fail to explain the low diffusion. To address this important gap in the literature, this study used contingency theory and investigated the association between a variety of contextual (contingent and institutional) factors and the diffusion of MAIs in Libyan manufacturing and non-manufacturing organisations. Seven MAIs were chosen from the literature perceived to have higher popularity, namely, ABC, ABM, BSC, TC, life-cycle costing, benchmarking, and Kaizen. A questionnaire acted as the data collection instrument. Two hundred and fifty questionnaires were distributed, and one hundred and three useable questionnaires were returned. The results indicate that three factors were significantly associated with facilitating the adoption of MAIs in both sectors. They were using computer systems for MA purposes, top management support, and MA training programmes.
ISSN:1911-8074
1911-8066
1911-8074
DOI:10.3390/jrfm14090415