An organizational approach for the study of the diffusion of process innovation strategies in internal auditing and control systems

Davenport (1993a) has pointed out that the diffusion of innovation approach as a behavioral process change has been limited to the study of how new information technology can be successfully adopted, rather than “how innovation can improve organizational performance.” This article extends Davenport's challenge to bridge this research gap by applying the diffusion of innovation approach to study accounting and control systems as an administrative process innovation approach to improve business performance. We chose to study internal auditing because it constitutes an important aspect of an administrative process innovation program that is critical for improving business performance programs.