Purpose – The purpose of this paper is to describe company renaming as a process among small firms, including the events and actors in and the reasons for company renaming. Design/methodology/approach – The study presents an interpretative narrative process research approach. The empirical...

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...

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...

Purpose – Based on an institutional perspective, this study explores the role of management accounting (MA) in promoting or impeding changes in the employees' conceptions of shopfloor worker responsibility in a company trying to implement a continuous improvement (CI) working practice....

Purpose – The purpose of this paper is to explore the changes in gender‐biased employment practices that it is perceived have occurred in New Zealand accountancy workplaces over the last 30 years, using Oliver's model of deinstitutionalization. Design/methodology/approach – Sequential...

Purpose This paper aims to address the extant and arguable role of enterprise systems (ES) in relation to management accounting practices (MAPs) through an inclusion relative neglect account of business process management (BPM). This is also extended to draw out an analytical framework to...

Purpose – The purpose of this paper is to explore how participation can be investigated as an open and non‐exclusive sociomaterial practice. Design/methodology/approach – Framed by translation discourse and a view of the social world as a sociology of associations, participation in...

Purpose – This paper aims to explore how varsity football athletes and coaches negotiate meanings when faced with the unmet expectations of a new head coach brought into lead a turnaround process. It also aims to pay particular attention to the role of history in this meaning making process....

Purpose – The purpose of this paper is to show how an application of the qualitative diary method reveals the gendered organisation. Design/methodology/approach – The paper draws on the author's experience of her own design and implementation of the diary method, using qualitative diaries,...

Purpose – The purpose of this paper is to explore how change processes are dependent on historical events, geographical conditions, strong stakeholders and social norms developed over long‐time periods. The paper poses the question: what is the role of path dependencies in mergers between...