Figure 1
The conceptual diagram shows three dashed rectangular boundaries labeled “R Q 1”, “R Q 2”, and “R Q 3”. On the left, within the dashed boundary labeled “R Q 1”, a rectangular box at the top is labeled “Integration”. From “Integration”, two diagonal downward arrows branch to two oval shapes positioned below. The left oval is labeled “B S C”, and the right oval is labeled “Existing Practices”. Beneath these, a larger oval is labeled “Management Control Division or controllers”. From the “Integration” box, a long horizontal arrow runs from left to right into the dashed boundary labeled “R Q 2”. This arrow points toward a cluster of ovals on the right side. At the top right, an oval is labeled “Users or Managers”. Slightly below and to the right of it, another oval is labeled “Stability of previous practices”. Below these ovals, another oval is labeled “Change”. A diagonal arrow runs from the “Integration” box downward and rightward to the “Change” oval. In addition, a diagonal two-headed arrow connects “Change” to the oval “Stability of previous practices”. Inside the dashed boundary labeled “R Q 3”, positioned near the top center of the diagram and inside the “R Q 2”, three stacked text labels read “Difficulties”, “Barriers”, and “Resistances”.Synthesis of the findings and discussion. Source: Authors’ own work