Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya

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Title

Contextual Factors and the Diffusion of MAIs in Manufacturing and Non-Manufacturing Sectors in Libya

Content partner

The University of Auckland Library

Collection

ResearchSpace@Auckland

Description

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...

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Format

Research paper

Research format

Journal article

Date created

2021-09-02

Creator

Boukr, Alhadi / Yazdifar, Hassan / Askarany, Davood

URL

https://hdl.handle.net/2292/59243

Related subjects

Social Sciences / Business, Finance / Business & Economics / management accounting / innovations / contextual factors / manufacturing and non-manufacturing / Emerging Economies / Libya / MANAGEMENT ACCOUNTING PRACTICES / ADOPTION / CULTURE / PERFORMANCE / CONTINGENCY / SYSTEMS / UK

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