Diffusion of innovation and business size: A longitudinal study of PACIA
Abstract
Purpose - Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines for managers in helping them to determine how to facilitate the diffusion of innovations in their organisations. Design/methodology/approach - The research adopts a longitudinal survey method to examine practices within the Plastics and Chemicals Industries Association, which is the pre-eminent national body representing Australia's fourth largest manufacturing sector. Findings - The study suggests a significant positive relationship between business size and both technological innovation and the implementation of ABC. Originality/value - Knowledge of the impact of size on diffusion of innovation has been complicated by the mixed results of extant studies; the paper significantly contributes to this debate.
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Factors needed to adopt new technologies are widely available in large firms than in small firms.
“Askarany and Smith [78] and Ko, et al. [79] argued that factors that are needed to adopt new technologies are widely available in large firms than the small one.”
From A Study of the Adoption and Implementation of Enterprise Resource Planning (ERP): Identification of Moderators and Mediator (2020) · cites this paper as [78]
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Cited by
Sorted by citations
Uddin, M. A., Alam, M. S., Mamun, A. A., Khan, T.-U.-Z., & Akter, A. (2020) · Journal of Open Innovation: Technology, Market, and Complexity · doi:10.3390/joitmc6010002 · Cited by 85 · see citing works
“The theoretical model also encloses two moderator variables, i.e., the size of the firm and education literacy of the users of the impact of intention to use ERP on the actual use behavior of ERP based on the ideation of the studies of Affes and Ayadi [81]; Askarany and Smith [78]; Lleras‐Muney and Lichtenberg [75]; a…”
MethodInfluential
- Authors
- Askarany, D., & Smith, M.
- Affiliations
- University of Auckland (NZ)
- Edith Cowan University (AU)
- Venue
- Managerial Auditing Journal
- Publisher
- Emerald
- Published
- 2008-10-10
- Volume
- 23
- Issue
- 9
- Pages
- 900-916
- ISSN
- 0268-6902 (ISSN-L)
- OpenAlex
- W2032326819
- Cited by
- 46
- References
- 28
- Citations by year
- 2026: 1 · 2025: 4 · 2024: 5 · 2023: 5 · 2021: 2 · 2020: 5 · 2019: 4 · 2018: 3 · 2017: 1 · 2016: 2 · 2015: 2 · 2014: 1 · 2013: 2 · 2012: 2
- FWCI
- 3.59
- Type
- journal article
- Language
- en
- Open access
- closed
- Locations
- Managerial Auditing Journal (publishedVersion)
- Australasian Journal of Paramedicine (submittedVersion)
- RePEc: Research Papers in Economics (submittedVersion)
- Topics
- Social Sciences › Decision Sciences › Management Science and Operations Research › Innovation Diffusion and Forecasting
- Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
- Social Sciences › Decision Sciences › Information Systems and Management › Technology Adoption and User Behaviour
- Keywords
- diffusion of innovations, firm size, technological innovation, activity-based costing, management innovation, plastics industry, innovation implementation
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