Guest editorial : special issue on public sector reform and accounting change : guest editorial note

Abstract

Purpose: The purpose of this paper is to introduce and review the papers contained in the special issue on accounting and organizational change in the public sector and reflects on their key themes and findings - design, methodology and approach. The paper draws on general desk research and the papers in this special edition.
Findings: This paper finds that there is a variety of valid research approaches that can usefully be employed to investigate accounting change in the public sector.
Practical Implications: This paper concludes that accounting change is more likely to achieve the objectives set for it if there is a high degree of local involvement in its implementation.
Originality value: Drawing together a collection of papers that investigate the important topic of the involvement of accounting in organizational change.