Purpose – To explore the contributions made by two strands of institutional research that have been applied to the study of management accounting change: “old institutional economics” and “new institutional sociology”. To propose ways of developing these theories, and in general to...

This paper examines a failed change initiative (the implementation of economic value added, EVA™) in an in-depth case study of a major UK retailer (RetailCo, a pseudonym). The paper locates this change initiative within inter-professional competition between on the one hand the finance...

Purpose – To introduce the special issue on organisational and accounting change. Design/methodology/approach – The editorial is very short, and introductory-only. Findings – The editorial provides and introduction to the special issue that comprises a collection of papers written by...

This paper explores accounting change in the product development department of a small UK chemicals manufacturer. An institutional framework of accounting and a framework of power mobilisation help tease out the dynamics of the processes of change. The case highlights power over resources,...