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The Determinants of Organizational Innovativeness: The Adoption of GASB 34 in Pennsylvania Local Government
Patricia A Patrick,
Kutztown University Of Pennsylvania
ABSTRACT. GASB 34 is the most important change in government accounting history, yet we know little about the extent to which local governments will adopt it. This study uses Everett Rogers' model of organizational innovativeness to identify the organizational determinants of adoption in Pennsylvania local government. The model contains three organizational components: organizational culture, organizational structure, and interdependencies on the external environment. The research question is: Can a model of organizational innovativeness identify the determinants of adoption of GASB 34 in Pennsylvania local government? A logistical regression finds the propensity to innovate, responsiveness to constituents and organizational size strong determinants of adoption. The results suggest that organizational culture and organizational structure can be reliable determinants of the adoption of administrative innovations such as GASB 34.
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