Towards a theoretical framework for the diffusion of accounting and control system

This study attempts to introduce some elements of a theoretical framework for the diffusion of a subset of management information systems, namely management accounting and control systems (MACS). The paper starts with a description of Krackhardt´s diffusion of controversial innovations model [8]. An action research was conducted at the Research and Development site of a multinational company to trace the implementation process of a controversial innovation in order to extend Krackhardt computer simulation model. The study uncovers several structural principles for the successful diffusion of MACS such as the location of the innovators, the nature of network ties, the organization´s structural arrangements, the amount of connectedness, and the viscosity parameter.