An Examination of a Complex Organisational Change: A Management Accounting Perspective

DOI: 10.5176/2251-1997_AF18.71

Authors:Nazila Razi

Abstract:

This research examines the role of budgets in a complex post-acquisition integration (IN). Drawing on the central principle of agency given to non-human actors in Latour’s (2005) performative theory, findings show that budgets as non-human actors played a crucial role in the establishment of the integration relations and sustaining them.

Keywords: Post-Acquisition Integration, Actor Network Theory, human and non-human actors.