The oil sector and the choice of accounting system in Libya are very important factors that have the potential to affect Libya's economic development. Revenue from the oil sector forms the bedrock of Libya's economy and the accounting system used to report the performance of the oil sector...

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 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...