The Mediating Effect Of Role Involvement On The Relationship Between Cognitive Style And Management Accounting Innovations
Abstract
This study examines the effect of management accountants' cognitive style and their organizational role on the level of management accounting innovation. While management accountants' cognitive style is likely to an important indication of tendency to innovate, their organizational role is also likely to be important because it provides the means to express their innovative behaviour. The results from a survey of management accountants indicate that the direct effect of management accountants' cognitive style on the level of innovation is insignificant but that a significant indirect relationship exists between cognitive style and innovation via organizational role. Moreover, this indirect relationship is more significant for radical innovations than non-radical innovations.
Contact information
Paolo Perego
Anna Nöteberg
