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What Drives Management Accounting Innovations? A Survey of Activity-Based Costing Journal Publications

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The purpose of this study is to examine the driving forces behind the diffusion of an important management accounting innovation, activity-based costing (ABC). Driving forces are analyzed within five main aspects (volume, journal field, journal type, author type, and content type) through a survey of English-language journal publications relating to ABC and its recent iteration, Time-Driven Activity-Based Costing (TDABC), between 1988 and 2019. Employing linear regression and Mann-Kendall statistical analyses, our results find some diffusion patterns. First, ABC/TDABC initially appears in business management then spread to non-business management fields, in particular to the bio/medical field. Second, driving forces behind ABC/TDABC diffusion have changed. At the beginning of the spread of ABC (1988-2003), it shows a push by academics and consultants. However from 2004 to 2019, there is a clear pull by practitioners, in particular medical doctors in the bio/medical field who see a need for this innovative tool. Third, academics and consultants attempt to spread ABC/TDABC to generate more research activities and business, whilst practitioners’ quests for ABC/TDABC are driven by their intrinsic needs and external demands. The longitudinal picture of ABC diffusion may shed light on how to enable such a management accounting innovation to achieve its long term success.

Abstract

The purpose of this study is to examine the driving forces behind the diffusion of an important management accounting innovation, activity-based costing (ABC). Driving forces are analyzed within five main aspects (volume, journal field, journal type, author type, and content type) through a survey of English-language journal publications relating to ABC and its recent iteration, Time-Driven Activity-Based Costing (TDABC), between 1988 and 2019. Employing linear regression and Mann-Kendall statistical analyses, our results find some diffusion patterns. First, ABC/TDABC initially appears in business management then spread to non-business management fields, in particular to the bio/medical field. Second, driving forces behind ABC/TDABC diffusion have changed. At the beginning of the spread of ABC (1988-2003), it shows a push by academics and consultants. However from 2004 to 2019, there is a clear pull by practitioners, in particular medical doctors in the bio/medical field who see a need for this innovative tool. Third, academics and consultants attempt to spread ABC/TDABC to generate more research activities and business, whilst practitioners’ quests for ABC/TDABC are driven by their intrinsic needs and external demands. The longitudinal picture of ABC diffusion may shed light on how to enable such a management accounting innovation to achieve its long term success.

참고문헌 (70)

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