The interplay between accounting and organisational change has been a topic of considerable interest in recent years. This paper is concerned with exploring the ways in which managers’ attitudes towards budgets may be influenced by processes of organisational change. Traditionally a high...

Purpose – The purpose of this paper is to investigate the role played by value systems as mechanisms for organizational change. Three issues are examined: purpose; implementation; and effects, intended and unintended, that may arise from using values systems as a management control mechanism to...