C
Christian Ax
Researcher at University of Gothenburg
Publications - 27
Citations - 964
Christian Ax is an academic researcher from University of Gothenburg. The author has contributed to research in topics: Management accounting & Diffusion of innovations. The author has an hindex of 11, co-authored 26 publications receiving 880 citations.
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Bundling and diffusion of management accounting innovations—the case of the balanced scorecard in Sweden
Christian Ax,Trond Bjørnenak +1 more
TL;DR: In this paper, the authors look at the communication, diffusion and transformation of the balanced scorecard (BSC) in Sweden from a supply side perspective, and identify three elements that the propagators of the BSC include in their Swedish BSC package, in order to make the innovation more attractive to a potential Swedish adopter market.
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The Impact of Competition and Uncertainty on the Adoption of Target Costing
TL;DR: In this paper, the authors present factors that may influence firms' decisions to adopt target-costing, and they generally argue that target-counting adoption rates positively increase over time.
Posted Content
Adoption of Management Accounting Innovations: Organizational Culture Compatibility and Perceived Outcomes
Christian Ax,Jan Greve +1 more
TL;DR: In this paper, the authors developed and tested an adoption model which draws on two recently introduced ideas about innovation adoption - the notion of compatibility between organizational culture and the values and beliefs embedded in innovations, and the perspective that early and late adopters might both be motivated to adopt based on expected economic and social gains and losses.
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Relationships between internal and external information systems integration, cost and quality performance, and firm profitability
TL;DR: In this paper, the impact of information systems integration on manufacturing firm profitability is underestimated as a result of inadequate attention to indirect effects due to the lack of attention to the indirect effects.