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Informing Science + IT Education Conference 2003 Proceedings
| Informing Science + IT Education Conference |
| Pori, Finland June 24-27, 2003 |
| The Relationship between Technological Innovation, Activity Based Costing and Business Size |
| Davood Askarany and Malcolm Smith |
| University of South Australia, Australia |
| University of South Australia, Australia |
| Size is one of the most controversial influencing factors in the diffusion literature. Some authors argue that large |
| firms have several advantages over smaller firms in the adoption of an innovation, while others argue that diffusion |
| of innovation in small firms is quicker than in large firms be-cause of the advantages associated with small size. |
| However, the controversy on the impact of size on diffusion of innovation has been further complicated by the |
| mixed results of the studies investigating the relationship between size as an influential factor and diffusion of |
| innovation. Shedding light on this controversy, this paper examines the relationship between business size and the |
| diffusion of both technological innovation and activity based costing (ABC) through a longitudinal study in a single |
ISSN
1535-07-03
Unless otherwise indicated, this paper has undergone blind external review by three or more reviewers.
Types of Papers: A Best Paper, Regular Paper, Short Paper, Informal Paper,
Unrefereed Panel Paper
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