The purpose of this paper is to introduce and review papers incorporated into this special issue of the first biennial conference of the Global Accounting and Organisational Change.
A textual analytical approach is adopted to review the selected papers.
A variety of themes emerge from the subject papers, including institutionalisation of organizational and accounting processes, top management and employee support for effective change processes, employee resistance to change, determinants of change, and economies of scale.
Findings reported in this special issue will provide organizational practitioners with better understandings of the effectiveness of the change process.
Findings reported here will enhance the theoretical understandings of the adoption and successful implementation of organizational innovations including accounting.
