Contextual Factors and Administrative Changes

Journal of Issues in Informing Science and Information Technology, Vol. 1, pp. 179-188, 2004

10 Pages Posted: 3 Apr 2009 Last revised: 9 Feb 2010

See all articles by Davood Askarany

Davood Askarany

University of Auckland Business School

Malcolm Smith

Edith Cowan University - School of Accounting, Finance and Economics

Date Written: March 30, 2004

Abstract

This paper explores the impact of a variety of contextual factors on the diffusion of six administrative innovations. The paper explores the level importance of 13 contextual factors on decisions(s) to implement (or not) administrative changes. It also examines the level of association between contextual factors and the diffusion of six administrative innovations, finding that the several contextual factors contribute significantly to the incidence of administrative change.

Keywords: ABC, Diffusion of innovation, management accounting changes, contextual factors, administrative innovations

Suggested Citation

Askarany, Davood and Smith, Malcolm, Contextual Factors and Administrative Changes (March 30, 2004). Journal of Issues in Informing Science and Information Technology, Vol. 1, pp. 179-188, 2004, Available at SSRN: https://ssrn.com/abstract=1370751

Davood Askarany (Contact Author)

University of Auckland Business School ( email )

12 Grafton Rd
Private Bag 92019
Auckland, 1010
New Zealand

Malcolm Smith

Edith Cowan University - School of Accounting, Finance and Economics ( email )

100 Joondalup Drive
Joondalup, WA 6027
Australia
08 6304 5263 (Phone)

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