Risk implications for the role of budgets in implementing post-acquisition systems integration strategies

• Published in: Journal of risk and financial management Vol. 14; no. 7; pp. 1 - 24
• Main Authors: Razi, Nazila, More, Elizabeth, Shen, Gensheng
• Format: Journal Article
• Language: English
• Published: Basel MDPI 01.07.2021; MDPI AG
• Subjects: Accounting systems; Acquisitions & mergers; Actor-network theory; Budgets; Case studies; Failure; human and non-human actors; Literature reviews; Management accounting; post-acquisition risks; Strategic management; systems integration networks; Australia

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 effects o...