The diffusion of a management innovation: a structural equation approach
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Abschlussarbeit Buch |
| Sprache: | English |
| Veröffentlicht: |
Wien ; Berlin
LIT-Verl.
2011
|
| Schriftenreihe: | Controlling und Management
9 |
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | XIV, 203 S. graph. Darst. 21 cm |
| ISBN: | 9783643901200 |
Internformat
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| 490 | 1 | |a Controlling und Management |v 9 | |
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Datensatz im Suchindex
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IMAGE 1
IV
TABLE OF CONTENTS
1 INTRODUCTION 1
1.1 BACKGROUND AND OBJECTIVE 1
1.2 THESIS ORGANIZATION 5
1.3 PHILOSOPHICAL POSITIONING 6
2 THEORETICAL FOUNDATIONS 8
2.1 FUNDAMENTALS OF PROCESS-ORIENTED COST ACCOUNTING 8
2.1.1 ANGLO-AMERICAN ACTIVITY-BASED COSTING 8
2.1.2 GERMAN ACTIVITY-BASED COSTING 16
2.1.3 DIFFERENTIATION BETWEEN ANGLO-AMERICAN AND GERMAN ACTIVITY-BASED
COSTING 26
2.1.4 CRITICAL APPRAISAL OF PROCESS-ORIENTED COST ACCOUNTING 30
2.2 FUNDAMENTALS OF DIFFUSION OF INNOVATION 33
2.2.1 DEFINITION OF INNOVATION 33
2.2.2 DEFINITION OF DIFFUSION 36
2.3 LITERATURE REVIEW 38
2.3.1 INTRODUCTION TO THE DIFFUSION OF INNOVATION RESEARCH
STREAM 39
2.3.2 THE ROLE OF INNOVATION ATTRIBUTES IN DIFFUSION RESEARCH. 42
2.3.3 RESEARCH ON DIFFUSION OF ACTIVITY-BASED COSTING 47
2.3.3.1 INTERNATIONAL STUDIES 49
2.3.3.2 GERMAN-SPEAKING RESEARCH 62
2.4 ROGERS' DIFFUSION OF INNOVATION THEORY 68
BIBLIOGRAFISCHE INFORMATIONEN HTTP://D-NB.INFO/1014370698
DIGITALISIERT DURCH
IMAGE 2
V
2.4.1 INTRODUCTION TO ROGERS' DIFFUSION OF INNOVATION THEORY 69
2.4.2 THE FOUR MAIN ELEMENTS IN THE DIFFUSION OF INNOVATIONS. 70
2.4.3 VARIABLES DETERMINING THE RATE OF ADOPTION OF INNOVATIONS 73
2.4.4 THE ROLE OF INNOVATION ATTRIBUTES 74
3 RESEARCH MODEL 78
3.1 INTRODUCTION TO THE RESEARCH MODEL 78
3.2 PERCEIVED ATTRIBUTES OF GERMAN ACTIVITY-BASED COSTING AND THEIR
INFLUENCE ON ITS DIFFUSION 78
3.3 INFLUENCE OF ENVIRONMENTAL EFFECTS 83
3.4 INTERRELATIONS BETWEEN THE PERCEIVED ATTRIBUTES 85 4 METHODOLOGICAL
FOUNDATIONS OF THE EMPIRICAL STUDY 89
4.1 DATA COLLECTION AND SAMPLE CHARACTERISTICS 89
4.1.1 BASICS OF DATA COLLECTION 89
4.1.2 DATA COLLECTION 91
4.1.3 SAMPLE CHARACTERISTICS AND DESCRIPTIVE STATISTICS 92
4.1.3.1 DEMOGRAPHIC DATA 92
4.1.3.2 STATUS QUO OF GERMAN ACTIVITY-BASED COSTING 96
4.2 STATISTICAL FUNDAMENTALS 100
4.2.1 STRUCTURAL EQUATION MODELING 100
4.2.2 FORMAL SPECIFICATION OF LISREL 108
4.2.3 FORMAL SPECIFICATION OF PLS 109
4.2.4 EVALUATION OF THE RESEARCH MODEL 110
4.2.4.1 CRITERIA FOR THE EVALUATION OF THE MEASUREMENT MODELS 110
IMAGE 3
VI
4.2.4.2 CRITERIA FOR THE EVALUATION OF THE STRUCTURAL MODEL .111 4.2.5
PLS SETUP FOR MEDIATING ANALYSES 121
5 EMPIRICAL TEST OF THE RESEARCH MODEL 124
5.1 OPERATIONALIZATION OF CONSTRUCTS AND MEASUREMENT ASSESSMENT. 124
5.1.1 INTRODUCTION 124
5.1.2 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF RELATIVE
ADVANTAGE 125
5.1.3 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF
COMPATIBILITY 126
5.1.4 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF EASE OF
USE 128
5.1.5 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF
OBSERVABILITY 128
5.1.6 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF
TRIALABILITY 130
5.1.7 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF
DIFFUSION OF GERMAN ACTIVITY-BASED COSTING 131
5.1.8 OPERATIONALIZATION AND MEASUREMENT ASSESSMENT OF
ENVIRONMENTAL EFFECTS 132
5.2 ANALYSIS OF THE STRUCTURAL MODEL 134
5.2.1 PERCEIVED ATTRIBUTES OF GERMAN ACTIVITY-BASED COSTING AND
THEIR INFLUENCE ON ITS DIFFUSION 135
5.2.1.1 DESCRIPTIVE ANALYSIS OF THE FINDINGS 135 5.2.1.2 DISCUSSION OF
THE FINDINGS 137
IMAGE 4
VII
5.2.2 EXPLORATION AND DISCUSSION OF MEDIATING EFFECTS 144
5.2.3 EXPLORATION AND DISCUSSION OF INTERRELATIONS BETWEEN THE
ATTRIBUTES 151
6 CONCLUDING REMARKS 159
6.1 SUMMARY OF THE MAIN FINDINGS 159
6.2 PRACTICAL IMPLICATIONS 162
6.3 LIMITATIONS AND FURTHER RESEARCH RECOMMENDATIONS 166
BIBLIOGRAPHY 169
STATEMENT OF ORIGINALITY 203 |
| any_adam_object | 1 |
| author | Geßner, Christian |
| author_GND | (DE-588)133803341 |
| author_facet | Geßner, Christian |
| author_role | aut |
| author_sort | Geßner, Christian |
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| dewey-full | 657.420943 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 657 - Accounting |
| dewey-raw | 657.420943 |
| dewey-search | 657.420943 |
| dewey-sort | 3657.420943 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Thesis Book |
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| spelling | Geßner, Christian Verfasser (DE-588)133803341 aut The diffusion of a management innovation a structural equation approach Christian Geßner Wien ; Berlin LIT-Verl. 2011 XIV, 203 S. graph. Darst. 21 cm txt rdacontent n rdamedia nc rdacarrier Controlling und Management 9 Zugl.: Oestrich-Winkel, Europ. Business School, Diss., 2009 Prozesskostenrechnung (DE-588)4273840-4 gnd rswk-swf Innovation (DE-588)4027089-0 gnd rswk-swf Diffusion Wirtschaft (DE-588)4139407-0 gnd rswk-swf Strukturgleichungsmodell (DE-588)4252999-2 gnd rswk-swf Deutschland (DE-588)4011882-4 gnd rswk-swf (DE-588)4113937-9 Hochschulschrift gnd-content Deutschland (DE-588)4011882-4 g Prozesskostenrechnung (DE-588)4273840-4 s Innovation (DE-588)4027089-0 s Diffusion Wirtschaft (DE-588)4139407-0 s Strukturgleichungsmodell (DE-588)4252999-2 s DE-604 Controlling und Management 9 (DE-604)BV023553696 9 X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3867986&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=024576266&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Geßner, Christian The diffusion of a management innovation a structural equation approach Controlling und Management Prozesskostenrechnung (DE-588)4273840-4 gnd Innovation (DE-588)4027089-0 gnd Diffusion Wirtschaft (DE-588)4139407-0 gnd Strukturgleichungsmodell (DE-588)4252999-2 gnd |
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| title | The diffusion of a management innovation a structural equation approach |
| title_auth | The diffusion of a management innovation a structural equation approach |
| title_exact_search | The diffusion of a management innovation a structural equation approach |
| title_full | The diffusion of a management innovation a structural equation approach Christian Geßner |
| title_fullStr | The diffusion of a management innovation a structural equation approach Christian Geßner |
| title_full_unstemmed | The diffusion of a management innovation a structural equation approach Christian Geßner |
| title_short | The diffusion of a management innovation |
| title_sort | the diffusion of a management innovation a structural equation approach |
| title_sub | a structural equation approach |
| topic | Prozesskostenrechnung (DE-588)4273840-4 gnd Innovation (DE-588)4027089-0 gnd Diffusion Wirtschaft (DE-588)4139407-0 gnd Strukturgleichungsmodell (DE-588)4252999-2 gnd |
| topic_facet | Prozesskostenrechnung Innovation Diffusion Wirtschaft Strukturgleichungsmodell Deutschland Hochschulschrift |
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