This study aims at exploring ways to better manage organisational development andchange in practice. For project managers like myself it is important to gain a solidunderstanding about the drivers or inhibitors in these developments and changeprocesses. I was particularly interested in those...

Purpose - The purpose of this paper is to highlight the limitations of currentaccounting practices in an inter-organisational context; introduce contemporarycosting approaches used in inter-organisational costing (IOC) programmes; andidentify the inhibitors of successful implementation of IOC...