The paper examines the stated reasons for recent mergers between members of the (former) Big Eight accounting firms. The reasons are expressed in terms of hypotheses about the perceived advantages of very large size and the hypotheses are tested using 1986-9 data from the top 1000 Canadian...

The general study of organizational change and the specific development of the concepts of transformation and transition has come about in a way which is typical of organization theory. On the one hand there were increasing theoretical and methodological criticisms of the 1970s...