This paper studies the role of budgets in implementing the systems integration strategies in an Australian post-acquisition case of two organisations and reducing its associated often-regarded high risks. It attempts a fresh narrative approach to examine the evolution of accounting and its...

This paper studies the role of budgets in implementing the systems integration strategies in an Australian post-acquisition case of two organisations and reducing its associated often-regarded high risks. It attempts a fresh narrative approach to examine the evolution of accounting and its...

Purpose: This paper aims to draw on Latour’s (1991) conceptual “performative” framework to investigate the role of management control systems (MCSs) in the establishment of post-acquisition integration. The study adopts a qualitative case study approach, where data are collected and...