Title

Diffusion of innovation and business size: a longitudinal study of PACIA

Document Type

Journal Article

Publisher

Emerald Group Publishing Ltd

Place of Publication

UK

Faculty

Business and Law

School

Accounting, Finance and Economics

RAS ID

6253

Comments

This article was originally published as

Askarany, D., & Smith, M. (2008). Diffusion of innovation and business size: a longitudinal study of PACIA. Managerial Auditing Journal, 23(9), 900-916.

Original article available here

Abstract

Purpose– Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity‐based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines for managers in helping them to determine how to facilitate the diffusion of innovations in their organisations. Design/methodology/approach – The research adopts a longitudinal survey method to examine practices within the Plastics and Chemicals Industries Association, which is the pre‐eminent national body representing Australia's fourth largest manufacturing sector. Findings – The study suggests a significant positive relationship between business size and both technological innovation and the implementation of ABC.Originality/value – Knowledge of the impact of size on diffusion of innovation has been complicated by the mixed results of extant studies; the paper significantly contributes to this debate.

DOI

10.1108/02686900810908445

 

Link to publisher version (DOI)

10.1108/02686900810908445