Don’t Blame the Tools: The Adoption and Implementation of Managerial Innovations This page intentionally left blank Don’t Blame the Tools: The Adoption and Implementation of Managerial Innovations Prof Elizabeth Daniel Open University Business School, United Kingdom Dr Andrew Myers Open University Business School, United Kingdom Dr Keith Dixon University of Canterbury, New Zealand AMSTERDAM (cid:127) BOSTON (cid:127) HEIDELBERG (cid:127) LONDON NEW YORK (cid:127) OXFORD (cid:127) PARIS (cid:127) SAN DIEGO SAN FRANCISCO (cid:127) SINGAPORE (cid:127) SYDNEY (cid:127) TOKYO CIMA Publishing is an imprint of Elsevier CIMA Publishing is an imprint of Elsevier Linacre House, Jordan Hill, Oxford OX2 8DP, UK 30 Corporate Drive, Suite 400, Burlington, MA 01803, USA First edition 2009 Copyright © 2009 Elizabeth Daniel, Andrew Myers and Keith Dixon. Published by Elsevier Ltd. All rights reserved. The right of Elizabeth Daniel, Andrew Myers and Keith Dixon to be identifi ed as the authors of this work has been asserted in accordance with the Copyright, Designs and Patents Act 1988 No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic, mechanical, photocopying, recording or otherwise without the prior written permission of the publisher Permissions may be sought directly from Elsevier’s Science & Technology Rights Department in Oxford, UK: phone (144) (0) 1865 843830; fax (144) (0) 1865 853333; email: [email protected]. Alternatively you can submit your request online by visiting the Elsevier web site at http://elsevier.com/locate/permissions, and selecting Obtaining permission to use Elsevier material Notice No responsibility is assumed by the publisher for any injury and/or damage to persons or property as a matter of products liability, negligence or otherwise, or from any use or operation of any methods, products, instructions or ideas contained in the material herein. British Library Cataloguing in Publication Data A catalogue record for this book is available from the British Library Library of Congress Cataloguing in Publication Data A catalog record for this book is available from the Library of Congress ISBN–13: 978-1-85617-682-8 For information on all CIMA Publishing publications visit our web site at books.elsevier.com Typeset by Thomson digit al, Noida, India Printed and bound in Great Britain 07 08 09 10 10 9 8 7 6 5 4 3 2 1 This page intentionally left blank Contents Researchers' Contact Details viii Acknowledgements ix 1 Executive Summary 1 2 Introduction 4 3 Adoption and Implementation of Managerial Innovations 6 4 Research Aim and Questions 13 5 Research Method 13 C o n 6 Summary of Case Studies 15 te n ts 7 Discussions of the Findings 17 vii 8 Summary of Findings 33 9 Conclusions 36 10 Implications of the Research 39 11 Limitation of the Study and Suggestions for Further Research 42 References 43 Index 45 This page intentionally left blank Researchers' Contact Details Elizabeth Daniel Open University Business School, United Kingdom, Email: [email protected] Andrew Myers Open University Business School, United Kingdom Keith Dixon University of Canterbury, New Zealand ails et D ct a nt o C ers h c ar e es R viii Acknowledgements The authors would like to thank the Research Foundation at the Chartered Institute of Management Accountants (CIMA) for funding the research de- scribed in this report. We would also like to thank the managers within the case study organisations who gave their time and shared their experiences of adopting and implementing managerial innovations and the reviewers who provided valuable feedback on an earlier draft of this report. A c k n o w le d g e m e n ts ix