Beschreibung
Activity-based costing (ABC) as management innovation is acknowledged by
both scientific research and practitioners. Despite its advantages, its
diffusion among companies is still considerably low. This dissertation
investigates the factors that influence the diffusion of ABC, to analyze
what have discouraged firms from adopting ABC. Using Rogers’ framework of
innovation attributes a conceptual model for ABC diffusion is derived and
empirically evaluated being based on data from 139 German manufacturing
firms, representing one of the biggest studies with regard to ABC research
in Germany.
