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

  • Harin de Silva Manchester Metropolitan University

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.
Published
Dec 30, 2009
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: 09 apr. 2020.