• Guest editorial

      Will, Georg Mathias; Wetzel, Ralf (Journal of Accounting & Organizational Change, 2018)
      Next concepts for successful organizational change. According to a Capgemini Consulting (2010) study, 25 per cent of all the change management initiatives fail, productivity decreases about 25 per cent in times of change and employee turnover increases by approximately 10 per cent. Other studies show similar findings (Shin et al., 2012; Zhang and Rajagopalan, 2010). These numbers indicate that, typically, change management not only has a major impact on company’s performance – but in many cases, it makes the situation even worse. This is an unacceptable outcome because, obviously, companies apply change management to achieve a turnaround in performance and productivity