Wybrane teorie zmiany i dyfuzji innowacji w rachunkowości zarządczej
Innovations Diffusion and Management Accounting Change. Example of Balanced Scorecard

Summary/Abstract: The article presents the chosen theories of innovation diffusion and management accounting change. In more detailed way was presented the Abrahamson’s theory of fads and fashions, which explains the influence of various organizations (potential users and fashion setting organizations, i.e. business schools, consulting firms) and imitation processes on innovation adoption or rejection. The theory offers four patterns of innovation adoption: efficient choice, forced selection, fashion and fad.

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