A Practice Based Approach to Complex Organisational Change

Nazila Razi (Lecturer in Accounting, Charles Darwin University Business School, Sydney)
Elizabeth More (Dean, Australian Institute of Management Business School)

JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
Vol 24 No 2 (2017): October

This research takes a practice-based approach to examine the formation of integration networks after an acquisition. Drawing on the central principle of agency given to non-human actors in Latour’s (2005) performative theory human and nonhuman actors such as financial reports were traced to investigate how these coalesce in the formation and sustaining of a punctualized post-acquisition integration network.