Diffusion of innovation and business size: A longitudinal study of PACIA
Document Type
Journal Article
Publisher
Emerald Group Publishing Limited
Place of Publication
UK
Faculty
Faculty of Business and Law
School
School of Accounting, Finance and Economics
RAS ID
6253
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
Comments
Askarany, D., & Smith, M. (2008). Diffusion of innovation and business size: a longitudinal study of PACIA. Managerial Auditing Journal, 23(9), 900-916.
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