The diffusion of management accounting innovation in dependent (subsidiary) organisations and MNCs

A range of management accounting innovations (MAIs) have emerged in responding to the increasing changes in technology through the proliferation of globalization. Researchers have offered alternative views concerning these MAIs. These views range from rational-economic perspectives to the social-organizational process perspectives that explore how MAIs are adopted and implemented in different organizational settings. This paper contributes to the implementation impact by discussing the network view and subsidiaries’ capabilities, both absorptive and combinative, in the diffusion of MAIs in group organizations. The paper identifies four possible sources of diffusion of MAIs that have not been discussed in the literature