Attributes of Innovation and Management Accounting Changes

  • Davood Askarany


This study provides evidence for the adoption and diffusion of activity-based costing (ABC) in the Sultanate of Oman (as a developing country) and examines the significance of the effect of characteristics of innovation on the adoption and diffusion of ABC (as both a practice and a process). It further explains some of the variations in the ABC’s adoption rates in the literature. The findings show that the adoption and diffusion of ABC in Oman is not very popular. The results provide no conclusive evidence to support the significance of innovation characteristics on the adoption and diffusion of ABC in developing countries, such as Oman. While the diffusion of innovation theory suggests that innovation characteristics could have a significant influence on the adoption and diffusion of innovations, current study suggests that the diffusion of certain innovations (such as ABC in our study) in a particular environment and situation (such as developing countries-case of Oman in our study) could follow other ideologies (e.g., fad fashion philosophy or institutional theory) rather than the diffusion of innovation theory. Keywords: Activity-Based Costing, Innovation Characteristics, The Diffusion of Innovation and Economic Theory To cite this document: Davood Askarany, "Attributes of Innovation and Management Accounting Changes", Contemporary Management Research, Vol.12, No.4, pp. 455-466, 2016. Permanent link to this document:

Author Biography

Davood Askarany
Dr Askarany is a lecturer at the University of Auckland. Prior to joining the University of Auckland he was a research associate at the University of South Australia (UNISA). He has also taught management accounting courses at different universities and institutions for last twenty years. He has got his PhD from UNISA and was nominated as the best postgraduate student (research) of the year in University of South Australia in 2003. He has been an active researcher and one of his paper was selected for the best paper of the year award of "US Informing Science and Information Technology Conference" in 2004. Please see Journal of Issues in Informing Science and Information Technology, (2004)1, 179-188). For further information please visit his website at:
How to Cite
Askarany, D. (2016). Attributes of Innovation and Management Accounting Changes. Contemporary Management Research, 12(4).
Accounting and Finance