Accounting Innovations and Ownership

34 Pages Posted: 15 Aug 2010 Last revised: 10 Jan 2013

See all articles by Hassan Yazdifar

Hassan Yazdifar

University of Glasgow

Davood Askarany

University of Auckland - Department of Accounting and Finance

Date Written: August 13, 2010


The past two decades has been characterised by profound changes and advancement in technology and an increased rate of globalisation. As a result, there have been dramatic shifts in the way businesses are organised and how they compete. In response to these concerns, a range of new management accounting techniques (also called management accounting innovations - MAI or strategic management accounting - SMA) have emerged. However, research on the adoption of traditional and new practices in the units (‘subsidiaries’ or ‘dependent’ companies) of group and multinational organizations vis-à-vis non-group organizations (‘independent’), is remarkably sparse. The purpose of this article is to contribute to our knowledge in this area regarding diffusion of management accounting innovations (MAIs) and strategic management accounting (SMA) form ownership perspective (dependent and independent organizations) and also to add to the literature towards mapping the very complicated relationship between the parent companies and their subsidiaries.

Keywords: Management accounting innovations, strategic management accounting, diffusion, subsidiary organization

Suggested Citation

Yazdifar, Hassan and Askarany, Davood, Accounting Innovations and Ownership (August 13, 2010). AAA 2011 Management Accounting Section (MAS) Meeting Paper, Available at SSRN: or

Hassan Yazdifar

University of Glasgow ( email )

Main Building
Glasgow, G12 8QQ
United Kingdom
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Davood Askarany (Contact Author)

University of Auckland - Department of Accounting and Finance ( email )

Private Bag 92019
Auckland 1001
New Zealand

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