Editor's letter.
Change management is never easy. A combination of fear of the unknown and loss of stability can lead to unrest and dissatisfaction when work patterns change or new initiatives are introduced.
At the MoD, the big shake up is a move to resource accounting. And, while the accountants themselves are bearing the brunt of the initiative, others are also seeing changes -- including those running army camps and leading the troops (page 18). Getting the system to work has meant huge amounts of hard work and dedication from the MoD'S finance professionals, as well as a communications campaign to explain the benefits to everyone else involved -- and all while press reports continue to slam the ministry's "overspending".
Many companies encounter this sort of large-scale change when they embark on a merger or an acquisition. And the extent of the problem is highlighted by the worrying figures that only 50 per cent of mergers and acquisitions succeed. Those that fail often do so because they haven't solved integration problems somewhere down the line. It is relatively easy to find a company that matches your own in terms of products; slightly harder to find one that also shares your strategy and long-term plans. But even if these are right, integration remains a huge...
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