Diffusion of innovation and business size: a longitudinal study of PACIA

摘要

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an administrative innovation. The findings are expected to provide some guidelines for managers in helping them to determine how to facilitate the diffusion of innovations in their organisations. Design/methodology/approach – The research adopts a longitudinal survey method to examine practices within the Plastics and Chemicals Industries Association, which is the pre-eminent national body representing Australia's fourth largest manufacturing sector. Findings – The study suggests a significant positive relationship between business size and both technological innovation and the implementation of ABC. Originality/value – Knowledge of the impact of size on diffusion of innovation has been complicated by the mixed results of extant studies; the paper significantly contributes to this debate.