This e-book comprises a collection of papers written by members of the European Network for Research in Organisational and Accounting Change (ENROAC). ENROAC is a collaboration of academics, accounting professionals and business practitioners who share an interest, broadly speaking, in organisational and accounting change. The articles collated in this special issue were presented at ENROAC’s most recent conference (April 2005, in Antwerp, Belgium), a joint event held in collaboration with the Management Control Association (MCA). In addition to its focus on issues pertaining to ‘change’, there are certain other traits that help to define ENROAC, including its multi-national membership base and its mixture of both academic and business participants. Both such traits are reflected in the collection of papers offered here.