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 on the challenges of post-acquisition integration processes by using the performative approach such as the sociotechnical networks of Actor Network Theory in a broader analytical framework as a possible solution to reducing the risks inherent in systems integration. The methodology of the case study is based on Callon’s model of Four-Moment translation where integration strategy and budgets are regarded as social practice and defined relationally as bundles of activities and take form in and through practice and interaction between diverse actors and actants. A qualitative approach is adopted in the examination of the systems integration networks in an Australian post-acquisition case. Data was collected and analysed using semi-structured interviews. It was found, through the examination of the routine practices of systems integration strategy making and how people enact and draw on a certain financial report on a daily basis to perform systems integration network strategies, that material forms of accounting act as a powerful structuring and inscription tool in integration activities, thus shaping integration strategic options and post-acquisition economic conditions of the organisation. The result shows how the risk could be reduced in the post-acquisition system integration. The research contributes to the risk, change, and accounting literatures by providing insights into the mundane and ordinary practices of different aspects of integration strategy making, and the way employees enact and draw on accounting numbers on a day-to-day basis to perform systems integration network strategies. This case study facilities this research to be further developed and broadened in terms of other cases, industries, and countries.

中文翻译：

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预算在实施收购后系统集成战略中的作用的风险影响

本文研究了预算在两个组织的澳大利亚收购后案例中实施系统集成战略和降低其相关的经常被视为高风险的作用。它尝试了一种全新的叙事方法，通过在更广泛的分析框架中使用诸如行动者网络理论的社会技术网络之类的表演方法来研究会计的演变及其对收购后整合过程挑战的影响，作为一种可能的解决方案，以减少系统集成中固有的风险。案例研究的方法论基于 Callon 的四时刻翻译模型，其中整合策略和预算被视为社会实践，并被相关地定义为一系列活动，并在不同参与者和行动者之间的实践和互动中形成并通过实践和互动形成。在澳大利亚收购后案例中，在检查系统集成网络时采用了定性方法。使用半结构化访谈收集和分析数据。通过对系统集成战略制定的日常实践以及人们如何制定和利用特定的财务报告来执行系统集成网络战略的日常实践的检查，发现会计的物质形式充当了强大的结构和铭文整合活动中的工具，从而塑造组织的整合战略选择和收购后的经济状况。结果显示了如何在收购后系统集成中降低风险。该研究通过深入了解整合战略制定不同方面的平凡和普通做法，以及员工在日常基础上制定和利用会计数字来执行系统的方式，为风险、变革和会计文献做出贡献。整合网络战略。本案例研究有助于在其他案例、行业和国家方面进一步发展和扩大本研究。通过深入了解集成战略制定不同方面的平凡和普通做法，以及员工在日常基础上制定和利用会计数字来执行系统集成网络战略的方式，来了解变化和会计文献。本案例研究有助于在其他案例、行业和国家方面进一步发展和扩大本研究。通过深入了解集成战略制定不同方面的平凡和普通做法，以及员工在日常基础上制定和利用会计数字来执行系统集成网络战略的方式，来了解变化和会计文献。本案例研究有助于在其他案例、行业和国家方面进一步发展和扩大本研究。