Bjornenak states the diffusion of the phenomenon is the most influential on the demand-side,recognising cost structure,existing costing systems,product diversity and competition factors as essential in ABC diffusion.Most of ABC adopters received help from consultants who played essential roles in diffusion processes on the supply-side.Company size's influence was recognised,as larger companies proved to have more communication channels and infrastructures to adopt the accounting innovation.Internal change agents' availability and courses apparently supported more effective communication channels.
能改的部分都改了,