Organisational culture and strategic change in Australian local governments

This study examines the impact of organisational culture on strategic change in local governments in Australia. The findings indicate that strategic change is affected by two organisational culture factors, innovation and attention to detail. This study contributes to the management accounting contingency literature and the public management literature by providing an insight into the role of organisational culture as a contingency factor influencing strategic change. Such findings may be used by local government managers to enact change effectively.