Abstract: The main objective of this study was to describe and explain how accountants react during forms of organizational change as a result of their participation in the SAP implementation process. This study drew conclusions from a detailed analysis of an in-depth interpretive longitudinal case study of one of the first Saudi industrial companies to implement SAP. The organizational change followed a pattern of long periods of gradual change punctuated by short periods of radical events that forced the project to transform rapidly. The study identified the sources of radical change resulted from the content of the SAP project, the internal context of the organization in which SAP was implemented and the external context of the environment in which it functioned or combinations of these sources. This was a thorough investigation of accountants’ reactions as a measure of organizational change through the development of a theoretical framework which is able to describe and explain the change.