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Depends what it is you mean.
You can export all your data from one account (https://support.google.com/accounts/answer/3024190?hl=en) and there's then probably ways of importing it into another. In some cases like Google Drive/Docs/Sheets you can share files or say for Google Analytics you can can share admin access to the new account and then revoke the old one.
If you mean on a phone, you can go to Accounts and log in with another google account to use the phone.
What are you trying to do exactly?
Does anyone know of a process or app that will transfer one Google account to another Google account?