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...

Traditional financial theories see capital structure as a result of mainly financial, tax and growth factors (Modigliani & Miller, 1958). But corporate governance theories (Jensen & Meckling, 1976) and business strategy theories (Barton & Gordon, 1988) suggest that ownership structure and...

Traditional financial theories see capital structure as a result of mainly financial, tax and growth factors (Modigliani & Miller, 1958). But corporate governance theories (Jensen & Meckling, 1976) and business strategy theories (Barton & Gordon, 1988) suggest that ownership structure and...

The paper reports on research focused on enhancing understanding of business-to-business (B2B) e-commerce collaboration practice by investigating consortia projects, funded through the Australian government's Information Technology Online (ITOL) program, run by the National Office for the...

This paper considers the risks and opportunities inherent in a major national change process through a descriptive approach to the implementation challenges for Australian non-profit disability service providers as they grapple with the implementation of the transformational National Disability...

In this paper, we provide useful lessons from a quantitative analysis across several nonprofit organisations undergoing generational change due to the implementation of the Australian government's National Disability Insurance Scheme (NDIS). This paper contributes to the field in demonstrating...

Purpose: The purpose of this paper is to identify the development of planned organisational change models (POCMs) since Lewin’s three-step model and to highlight key linkages between them. Design/methodology/approach: A total of 13 commonly used POCMs were identified and connections with...