... of its prominent role in institution building, where budgeting can build trust in inter-organizational relationships. This paper builds on these two perspectives to explore organizational budget processes' formation, disruption, and re-creation over time. Design/methodology/approach We conducted...

... organisation. Data were analysed in two coding stages to derive at the categories/themes that have the most explanatory power regarding the phenomenon under study. Findings The study contributes the organisational habitus of handling uncertainty and disruption, which governs the IT and IR initiative...