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The differing perspectives of decision makers in a newly‐amalgamated municipality may hinder the reduction of costs or introduction of efficient organizational change. Accepting differences may be essential, at least initially, to achieve efficiencies. During amalgamation the pursuit of uniformity of services in combination with a weak and/or chaotic change process (lack of committee structure, poor information, vague deadlines, shifting relationships and assertion of power) may undermine efforts to obtain efficiencies.

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