Routine and change: the role of management accounting and control

Purpose – The authors aim to present an overview of the papers in this special issue on the theme of the role of management accounting and control in routine and change in organizations, which arose from the Management Control Association Conference at the University of Greenwich, London, UK in September 2010. Design/methodology/approach – The authors place the research undertaken and the interpretations offered by the authors in the context of ongoing developments in new institutionalism in sociology. Findings – The authors' review shows that researchers are now exploring routine and change in the context of competitive environments in both the private and the public sector. Originality/value – The review brings attention to emerging work in the area of management accounting and control that explores change in changing organizational forms.