Proceedings of 28th International Business Research Conference
8 - 9 September 2014, Novotel Barcelona City Hotel, Barcelona, Spain, ISBN: 978-1-922069-60-3
Organisational Performance and Management Accounting
Innovations
Davood Askarany
The adoption and diffusion of balanced scorecard (BSC) as an organisational
performance measurement technique as well as a management accounting
innovation has relatively been addressed in Western countries. However, there
is scant evidence on how BSC is received by organisations in developing
countries. Furthermore, while the diffusion of innovation theory suggests the
significance influence of characteristics of an innovation on its adoption and
diffusion, no study has been reported to examine this theory in relation to BSC.
Furthermore, almost all surveys on the adoption of BSC have considered BSC
as a practice rather than a process.
Contributing to these gaps in the literature, this study provides evidence on the
adoption of and diffusion of BSC in Sultanate of Oman (as a developing
country) and examines the significance of impact of characteristics of innovation
on the adoption and diffusion of BSC (both as a practice and a process).
Making a distinction between the adoption of BSC as a practice and a process,
this study explains some of the variations in reported adoption rates for BSC in
the literature. Additionally, the findings show that the significance of association
between characteristics of innovation on the one hand and the adoption of BSC
as a practice and process on the other hand is quite different.
Keywords: Balanced scorecard, innovation
measurement and the diffusion of innovation
characteristics,
performance
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Dr. Davood Askarany, Business School, Department of Accounting and Finance, University of
Auckland, New Zealand, Email: d.askarany@auckland.ac.nz