Attributes of Innovation and the Implementation of Managerial Tools: An Activity-Based Management Technique

International Journal of Business and Systems Research, Vol. 1, No. 1, 2007

17 Pages Posted: 31 Mar 2009 Last revised: 2 Jul 2014

See all articles by Davood Askarany

Davood Askarany

University of Auckland Business School

Malcolm Smith

Edith Cowan University - School of Accounting, Finance and Economics

Hassan Yazdifar

University of Glasgow

Date Written: 2007

Abstract

Adopting Rogers' diffusion model and the modified diffusion model presented by Askarany, this paper examines the level of association between perceived attribution of innovations and the diffusion of one managerial tool: Activity-Based Management (ABM) in organisations. Addressing the five main categories of attributes of innovations: 'relative advantage', 'compatibility', 'complexity', 'trialability' and 'observability', the findings suggest that the diffusion of ABM is significantly associated with the specified attributes of such innovations. The findings shed light on some factors influencing the diffusion of recently developed techniques and innovations in organisations.

Keywords: activity-based management, ABM, attributes of innovation

Suggested Citation

Askarany, Davood and Smith, Malcolm and Yazdifar, Hassan, Attributes of Innovation and the Implementation of Managerial Tools: An Activity-Based Management Technique (2007). International Journal of Business and Systems Research, Vol. 1, No. 1, 2007, Available at SSRN: https://ssrn.com/abstract=1370772

Davood Askarany (Contact Author)

University of Auckland Business School ( email )

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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)

Hassan Yazdifar

University of Glasgow ( email )

Main Building
Glasgow, G12 8QQ
United Kingdom
+44 (0)141 330 5666 (Phone)
+44 (0)141 330 4442 (Fax)

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