A scientific study at University of Basrah examines the adoption of management accounting techniques in the public sector: focusing on Rogers' diffusion of innovation theory

A scientific study at University of Basrah examines the adoption of management accounting techniques in the public sector: focusing on Rogers' diffusion of innovation theory

A scientific study at University of Basrah prepared by the lecturer at  College of Administration and Economics/Al-Qurna, lecturer Mukhallad Zahir Habib entitled "Adoption of management accounting techniques in the public sector: focusing on Rogers' diffusion of innovation theory (a case study of Basrah governorate institutions)" explained the acceptance of management accounting techniques in the public sector, with a focus on Rogers' diffusion of innovation theory.

The study, which was published in the International Journal of Economy and Innovation, showed that management accounting techniques such as accrual accounting, resource management, activity-based management, target costing, activity costing, strategic cost management, performance analysis, key performance indicators, and the balanced scorecard constitute basic requirements for cost accounting. These techniques have the potential for application and acceptance in public sector institutions in Basra, which can be explained on the basis of the six stages of Rogers' theory of diffusion of innovation.

For more details, you can view the research via the link attached below: https://www.gospodarkainnowacje.pl/index.php/issue_view_32/article/view/