The gap between today's controlling systems and modern organizational structures is widening. Whereas structures are characterised by decentralisation and break-up of boundaries of the firm, controlling systems remain centralised to fulfil their coordination purpose. Although budgeting systems...

Existing models of integration management such as supply chain management, customer integration, post merger integration and strategic alliances with competitors are focused on ‘‘short-distance’’ business partners with evident links to the respective business. These approaches neglect...