FRONT COVER -- AN ORGANIZATIONAL LEARNING APPROACH TO PROCESS INNOVATIONS: THE EXTENT AND SCOPE OF DIFFUSION AND ADOPTION IN MANAGEMENT ACCOUNTING SYSTEMS -- COPYRIGHT PAGE -- CONTENTS -- ABOUT THE AUTHORS -- ACKNOWLEDGMENTS -- INTRODUCTION -- DEFINITION OF TERMS -- ORGANIZATION OF THE BOOK -- 1. WHY INNOVATIONS FAIL: ORGANIZATIONAL PROCESSES AND STRUCTURAL BARRIERS TO INNOVATIONS -- 1.1 ORGANIZATIONAL PROCESSES AND CONSTRAINTS OF INNOVATIONS -- 1.2 AN OVERVIEW OF STRUCTURAL BARRIERS TO INNOVATIONS -- 1.3 CONTINGENCY FRAMEWORK OF SOCIOLOGY -- 1.4 ORGANIZATIONAL LEARNING: SINGLE AND DOUBLE LOOP -- 1.5 ADOPTION AND DIFFUSION ISSUES RELATED TO SF- AND CR-BASED TECHNOLOGICAL INNOVATIONS -- 1.6 ADOPTION-DIFFUSION AND INNOVATION LAG -- 2. ADOPTION AND DIFFUSION OF PROCESS INNOVATIONS IN MANAGEMENT ACCOUNTING SYSTEMS -- 2.1 APPROACHES TO INNOVATION -- 2.2 ORGANIZATIONAL LEARNING: SINGLE- AND DOUBLE-LOOP LEARNING WITHIN THE CONTEXT OF MANAGEMENT ACCOUNTING INNOVATIONS -- 3. THE EXTENT AND SCOPE DIMENSIONS OF PROCESS INNOVATIONS -- 3.1 AN OVERVIEW OF THE DIMENSIONS OF EXTENT AND SCOPE OF INNOVATIONS -- 3.2 SCOPE OF INNOVATION DIMENSION: AUTONOMOUS AND SYSTEMIC -- 3.3 MANAGEMENT ACCOUNTING INNOVATIONS TYPOLOGIES -- 4. MECHANISTIC AND ORGANIC INNOVATIONS -- 4.1 SF MECHANIST APPROACHES -- 4.2 CELL 1: MECHANISTIC INNOVATIONS -- 4.3 CELL 2: ORGANIC INNOVATIONS -- 4.4 EFFECTS OF ORGANIZATIONAL STRUCTURES ON MECHANISTIC AND ORGANIC INNOVATIONS -- 5. ORGANIZATIONAL DEVELOPMENT (OD) AND ORGANIZATIONAL TRANSFORMATION (OT) PROCESS INNOVATION STRATEGIES -- 5.1 CELL 3: ORGANIZATIONAL DEVELOPMENT -- 5.2 CELL 4: ORGANIZATIONAL TRANSFORMATION -- 5.3 ORGANIZATIONAL DEVELOPMENT AND TRANSFORMATION APPROACHES IN MANAGEMENT ACCOUNTING INNOVATIONS -- 6. ORGANIZATIONAL LEARNING AND PROCESS INNOVATIONS: AN INTEGRATED FRAMEWORK.

6.1 AN OVERVIEW OF THE LITERATURE ON ORGANIZATIONAL LEARNING -- 6.2 THE TWO STAGES OF ORGANIZATIONAL LEARNING: ADOPTION AND DIFFUSION -- 6.3 ORGANIZATIONAL LEARNING AND THE BIRTH AND BUREAUCRATIZATION OF ACCOUNTING RULES -- 6.4 THE ADOPTION-DIFFUSION PROCESSES OF ORGANIZATIONAL LEARNING IN THE MANAGEMENT ACCOUNTING LITERATURE -- 7. CONCLUSION AND IMPLICATIONS FOR FUTURE RESEARCH -- 7.1 RESOURCE-BASED APPROACH TO ORGANIZATIONAL LEARNING AND PERFORMANCE -- 7.2 CONCLUSION: IMPLICATIONS FOR FUTURE RESEARCH -- REFERENCES -- AUTHOR INDEX -- SUBJECT INDEX.