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

Howard Mellett; Christine Ryan

doi:10.1108/18325910810918752

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Journal of Accounting & Organizational Change

ISSN: 1832-5912

Online from: 2005

Subject Area: Accounting and Finance

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

Document Information:
Title:	Special issue on public sector reform and accounting change: guest editorial note
Author(s):	Howard Mellett, (Cardiff Business School, Cardiff University, Cardiff, UK), Christine Ryan, (School of Accounting, Queensland University of Technology, Brisbane, Australia)
Citation:	Howard Mellett, Christine Ryan, (2008) "Special issue on public sector reform and accounting change: guest editorial note", Journal of Accounting & Organizational Change, Vol. 4 Iss: 3, pp.217 - 221
Keywords:	Organizational change, Public sector accounting
Article type:	General review
DOI:	10.1108/18325910810918752 (Permanent URL)
Publisher:	Emerald Group Publishing Limited
Abstract:	Purpose – The purpose of this paper is to introduce and review the papers contained in this special issue on accounting and organizational change in the public sector and reflects on their key themes and findings. Design/methodology/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.