This study examined the influence of contextual factors upon the diffusion of cost and management accounting techniques and procedures. The research involved surveys and interviews with CIMA members in the UK, Australia and New Zealand.

There has been a flurry of studies in the field of management accounting investigating the reasons for the delay in the adoption of management accounting innovations. Some researchers have identified factors such as lack of top management willingness, lack of adequate role models, the emphasis on financial accounting and the dominance of computer based accounting systems. Others have included organisational strategy, structure and the influence of communication channels as factors influencing the diffusion of management accounting innovations. (PDF 136KB)