An organizational learning approach to process innovations: the extent and scope of diffusion and adoption in management accounting systems
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | German |
| Veröffentlicht: |
Bingley
Emerald
2012
|
| Ausgabe: | 1. ed. |
| Schriftenreihe: | Studies in Managerial and Financial Accounting
24 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | XXIII, 146 S. |
| ISBN: | 9781780527345 |
Internformat
MARC
| LEADER | 00000nam a2200000 cb4500 | ||
|---|---|---|---|
| 001 | BV040357072 | ||
| 003 | DE-604 | ||
| 005 | 20120830 | ||
| 007 | t | ||
| 008 | 120808s2012 |||| 00||| ger d | ||
| 020 | |a 9781780527345 |c hbk. |9 978-1-78052-734-5 | ||
| 035 | |a (OCoLC)918241521 | ||
| 035 | |a (DE-599)BVBBV040357072 | ||
| 040 | |a DE-604 |b ger |e rakwb | ||
| 041 | 0 | |a ger | |
| 049 | |a DE-11 | ||
| 084 | |a QP 340 |0 (DE-625)141861: |2 rvk | ||
| 100 | 1 | |a Sisaye, Seleshi |d 1951- |e Verfasser |0 (DE-588)173847110 |4 aut | |
| 245 | 1 | 0 | |a An organizational learning approach to process innovations |b the extent and scope of diffusion and adoption in management accounting systems |c Seleshi Sisaye ; Jacob G. Birnberg |
| 250 | |a 1. ed. | ||
| 264 | 1 | |a Bingley |b Emerald |c 2012 | |
| 300 | |a XXIII, 146 S. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a Studies in Managerial and Financial Accounting |v 24 | |
| 650 | 0 | 7 | |a Rechnungswesen |0 (DE-588)4048732-5 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Innovation |0 (DE-588)4027089-0 |2 gnd |9 rswk-swf |
| 655 | 7 | |8 1\p |0 (DE-588)4143413-4 |a Aufsatzsammlung |2 gnd-content | |
| 689 | 0 | 0 | |a Rechnungswesen |0 (DE-588)4048732-5 |D s |
| 689 | 0 | 1 | |a Innovation |0 (DE-588)4027089-0 |D s |
| 689 | 0 | |8 2\p |5 DE-604 | |
| 700 | 1 | |a Birnberg, Jacob G. |e Verfasser |0 (DE-588)171170318 |4 aut | |
| 776 | 0 | 8 | |i Erscheint auch als |n Online-Ausgabe |z 978-1-78052-735-2 |
| 830 | 0 | |a Studies in Managerial and Financial Accounting |v 24 |w (DE-604)BV009653424 |9 24 | |
| 856 | 4 | 2 | |m HBZ Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025211007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-025211007 | ||
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 883 | 1 | |8 2\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
Datensatz im Suchindex
| _version_ | 1804149396550451200 |
|---|---|
| adam_text | Titel: An organizational learning approach to process innovations
Autor: Sisaye, Seleshi
Jahr: 2012
CONTENTS
ABOUT THE AUTHORS ix
ACKNOWLEDGMENTS xi
INTRODUCTION xiii
1. WHY INNOVATIONS FAIL: ORGANIZATIONAL 1
PROCESSES AND STRUCTURAL BARRIERS
TO INNOVATIONS
1.1 Organizational Processes and Constraints of Innovations 1
1.2 An Overview of Structural Barriers to Innovations 3
1.3 Contingency Framework of Sociology 4
1.4 Organizational Learning: Single and Double Loop 9
1.5 Adoption and Diffusion Issues Related to SF- and 15
CR-Based Technological Innovations
1.6 Adoption-Diffusion and Innovation Lag 16
2. ADOPTION AND DIFFUSION OF PROCESS 19
INNOVATIONS IN MANAGEMENT
ACCOUNTING SYSTEMS
2.1 Approaches to Innovation 20
2.2 Organizational Learning: Single- and Double-Loop Learning 33
within the Context of Management Accounting Innovations
3. THE EXTENT AND SCOPE DIMENSIONS OF 41
PROCESS INNOVATIONS
3.1 An Overview of the Dimensions of Extent and Scope 41
of Innovations
3.2 Scope of Innovation Dimension: Autonomous and Systemic 46
3.3 Management Accounting Innovations Typologies 50
4. MECHANISTIC AND ORGANIC INNOVATIONS 51
4.1 SF Mechanist Approaches 52
4.2 Cell 1: Mechanistic Innovations 60
4.3 Cell 2: Organic Innovations 63
4.4 Effects of Organizational Structures on Mechanistic 65
and Organic Innovations
5. ORGANIZATIONAL DEVELOPMENT (OD) AND 71
ORGANIZATIONAL TRANSFORMATION (OT)
PROCESS INNOVATION STRATEGIES
5.1 Cell 3: Organizational Development 72
5.2 Cell 4: Organizational Transformation 78
5.3 Organizational Development and Transformation 84
Approaches in Management Accounting Innovations
6. ORGANIZATIONAL LEARNING AND PROCESS 87
INNOVATIONS: AN INTEGRATED FRAMEWORK
6.1 An Overview of the Literature on Organizational Learning 87
6.2 The Two Stages of Organizational Learning: Adoption 97
and Diffusion
6.3 Organizational Learning and the Birth and 104
Bureaucratization of Accounting Rules
6.4 The Adoption-Diffusion Processes of Organizational 106
Learning in the Management Accounting Literature
7. CONCLUSION AND IMPLICATIONS FOR 111
FUTURE RESEARCH
7.1 Resource-Based Approach to Organizational Learning 111
and Performance
7.2 Conclusion: Implications for Future Research 114
REFERENCES 121
AUTHOR INDEX 133
SUBJECT INDEX 139
|
| any_adam_object | 1 |
| author | Sisaye, Seleshi 1951- Birnberg, Jacob G. |
| author_GND | (DE-588)173847110 (DE-588)171170318 |
| author_facet | Sisaye, Seleshi 1951- Birnberg, Jacob G. |
| author_role | aut aut |
| author_sort | Sisaye, Seleshi 1951- |
| author_variant | s s ss j g b jg jgb |
| building | Verbundindex |
| bvnumber | BV040357072 |
| classification_rvk | QP 340 |
| ctrlnum | (OCoLC)918241521 (DE-599)BVBBV040357072 |
| discipline | Wirtschaftswissenschaften |
| edition | 1. ed. |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>01961nam a2200433 cb4500</leader><controlfield tag="001">BV040357072</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20120830 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">120808s2012 |||| 00||| ger d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9781780527345</subfield><subfield code="c">hbk.</subfield><subfield code="9">978-1-78052-734-5</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)918241521</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)BVBBV040357072</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rakwb</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">ger</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-11</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 340</subfield><subfield code="0">(DE-625)141861:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Sisaye, Seleshi</subfield><subfield code="d">1951-</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)173847110</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">An organizational learning approach to process innovations</subfield><subfield code="b">the extent and scope of diffusion and adoption in management accounting systems</subfield><subfield code="c">Seleshi Sisaye ; Jacob G. Birnberg</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1. ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Bingley</subfield><subfield code="b">Emerald</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">XXIII, 146 S.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="1" ind2=" "><subfield code="a">Studies in Managerial and Financial Accounting</subfield><subfield code="v">24</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Innovation</subfield><subfield code="0">(DE-588)4027089-0</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="655" ind1=" " ind2="7"><subfield code="8">1\p</subfield><subfield code="0">(DE-588)4143413-4</subfield><subfield code="a">Aufsatzsammlung</subfield><subfield code="2">gnd-content</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Rechnungswesen</subfield><subfield code="0">(DE-588)4048732-5</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Innovation</subfield><subfield code="0">(DE-588)4027089-0</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="8">2\p</subfield><subfield code="5">DE-604</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Birnberg, Jacob G.</subfield><subfield code="e">Verfasser</subfield><subfield code="0">(DE-588)171170318</subfield><subfield code="4">aut</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Erscheint auch als</subfield><subfield code="n">Online-Ausgabe</subfield><subfield code="z">978-1-78052-735-2</subfield></datafield><datafield tag="830" ind1=" " ind2="0"><subfield code="a">Studies in Managerial and Financial Accounting</subfield><subfield code="v">24</subfield><subfield code="w">(DE-604)BV009653424</subfield><subfield code="9">24</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">HBZ Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025211007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-025211007</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">2\p</subfield><subfield code="a">cgwrk</subfield><subfield code="d">20201028</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#cgwrk</subfield></datafield></record></collection> |
| genre | 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV040357072 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T00:22:22Z |
| institution | BVB |
| isbn | 9781780527345 |
| language | German |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025211007 |
| oclc_num | 918241521 |
| open_access_boolean | |
| owner | DE-11 |
| owner_facet | DE-11 |
| physical | XXIII, 146 S. |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | Emerald |
| record_format | marc |
| series | Studies in Managerial and Financial Accounting |
| series2 | Studies in Managerial and Financial Accounting |
| spelling | Sisaye, Seleshi 1951- Verfasser (DE-588)173847110 aut An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems Seleshi Sisaye ; Jacob G. Birnberg 1. ed. Bingley Emerald 2012 XXIII, 146 S. txt rdacontent n rdamedia nc rdacarrier Studies in Managerial and Financial Accounting 24 Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Innovation (DE-588)4027089-0 gnd rswk-swf 1\p (DE-588)4143413-4 Aufsatzsammlung gnd-content Rechnungswesen (DE-588)4048732-5 s Innovation (DE-588)4027089-0 s 2\p DE-604 Birnberg, Jacob G. Verfasser (DE-588)171170318 aut Erscheint auch als Online-Ausgabe 978-1-78052-735-2 Studies in Managerial and Financial Accounting 24 (DE-604)BV009653424 24 HBZ Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025211007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk 2\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Sisaye, Seleshi 1951- Birnberg, Jacob G. An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems Studies in Managerial and Financial Accounting Rechnungswesen (DE-588)4048732-5 gnd Innovation (DE-588)4027089-0 gnd |
| subject_GND | (DE-588)4048732-5 (DE-588)4027089-0 (DE-588)4143413-4 |
| title | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems |
| title_auth | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems |
| title_exact_search | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems |
| title_full | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems Seleshi Sisaye ; Jacob G. Birnberg |
| title_fullStr | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems Seleshi Sisaye ; Jacob G. Birnberg |
| title_full_unstemmed | An organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems Seleshi Sisaye ; Jacob G. Birnberg |
| title_short | An organizational learning approach to process innovations |
| title_sort | an organizational learning approach to process innovations the extent and scope of diffusion and adoption in management accounting systems |
| title_sub | the extent and scope of diffusion and adoption in management accounting systems |
| topic | Rechnungswesen (DE-588)4048732-5 gnd Innovation (DE-588)4027089-0 gnd |
| topic_facet | Rechnungswesen Innovation Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025211007&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| volume_link | (DE-604)BV009653424 |
| work_keys_str_mv | AT sisayeseleshi anorganizationallearningapproachtoprocessinnovationstheextentandscopeofdiffusionandadoptioninmanagementaccountingsystems AT birnbergjacobg anorganizationallearningapproachtoprocessinnovationstheextentandscopeofdiffusionandadoptioninmanagementaccountingsystems |