Effect of cognitive style and professional development on the initiation of radical and non-radical management accounting innovations

David Emsley*, Barbara Nevicky, Graeme Harrison

*Corresponding author for this work

Research output: Contribution to journalArticle

17 Citations (Scopus)

Abstract

This study examines the effects of adaptiveinnovative cognitive style, and professional development on the initiation of radical and non-radical innovations by individual management accountants. Data are gathered through questionnaire and follow-up interviews with practising management accountants. The results show that management accountants with a more innovative (adaptive) cognitive style tend to initiate more (fewer) radical relative to non-radical innovations, and that this effect is amplified by professional development. The study has implications for research in management accounting innovation and for practice, including the importance of maintaining a balance of radical and non-radical innovations in organizations, and of professional development.

Original languageEnglish
Pages (from-to)243-264
Number of pages22
JournalAccounting and Finance
Volume46
Issue number2
DOIs
Publication statusPublished - Jun 2006

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