Diffusion, Adoption and Non-adoption of ABC in a Developing Country: Case Study Evidence from Sri Lanka

Main Article Content

Harin de Silva

Abstract

The paper discusses the adoption of ABC and the role played by consultants, academics and the profession, in propagating ABC in a developing country, Sri Lanka. Further the influences of the supply side of the information field, the cultural factors and how A BC is constituted in organisations is discussed. Interviews were conducted on consultants, some users, and prospective adopters of ABC. The factor such as lhe size of the organisation, uncertainty in the socio-political and the economic environment, cost-benefit of implementation, innovation, competition in the economic environment, the infonnation field and the cultural influences that the organisations are subject to have influenced the adoption of A BC.

Article Details

How to Cite
DE SILVA, Harin. Diffusion, Adoption and Non-adoption of ABC in a Developing Country: Case Study Evidence from Sri Lanka. Asia-Pacific Management Accounting Journal, [S.l.], v. 4, n. 2, p. 65-84, dec. 2009. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/610>. Date accessed: 20 may 2018.
Section
Management Accounting