The context of this research is broadly focused since it is based on payroll business models, which sit predominantly within Human Resource or Finance functions. This research is not about defining the operational detail of how a payroll service is delivered. It is about the core strategic elements of a model that will strengthen payroll as a competitive business model for the joint venture company and other organisations. Strategies emerge as people come to learn about a situation and the capabilities of their firm to deal with them (Mintzberg et al, 1998). Mintzberg’s thinking encapsulates the essence of this research in that it has identified the challenging perceptual paradigm shift, that is, to transform the thinking of payroll as a mere transactional cost based activity to one that is perceived as a core business activity with multiple potential when combined with associated technology and integration with other business functions. It provides a competency set that can be sold in the market place as a unique selling position to deliver what others may consider as blue sky thinking i.e. a mere wish or dream
