Motivational Drivers for Early Adoption of Management Accounting Innovations among Incompatible Organisations: When Organisational Culture and Innovation Characteristics Do Not Fit

Abstract

Previous research has not been able to uncover what motivates incompatible organisations to adopt a management accounting innovation (MAI) in the early stages. In this study we investigate early adoption and the motivational drivers among four organisations that, by not having the same values and beliefs as those inherent in the MAI, are considered to be incompatible. Drawing on existing theory, we develop a conceptual framework that illustrates the process these incompatible early adopters go through when deciding to adopt the MAI. It is examined with a qualitative approach, to give a more detailed perspective of the process, through conducting interviews with individuals involved in the decision. The study identifies two motivational drivers that explain this incompatible adoption in the early stage of the diffusion. Firstly, the existence of a superordinate objective in the organisation that overshadows the implementation of the current MAI and where the MAI rather works as a mean to reach the superordinate objective. Secondly, the entrance of a new individual into the organisation brings existing knowledge and prior experience with the MAI which disrupts the incompatible culture. The adoption in the early stage is explained by the lack of theorisation in the diffusion process, whereupon the organisations are capable of customising the MAI to fit with present needs in the organisation. By uncovering these two motivational drivers, this study is able to give an understanding to a previously unexplained incompatible early adoption.