Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries

Posted: 26 May 2013 Last revised: 27 Jun 2013

See all articles by Anthony G. Puxty

Anthony G. Puxty

University of Strathclyde Law School (Deceased)

Hugh Willmott

University of Cambridge - Judge Business School

David J. Cooper

University of Alberta - Department of Accounting, Operations & Information Systems

E. Lowe

University of Sheffield

Date Written: May 1, 1986

Abstract

The paper presents a framework for examining how accounting practices are regulated within advanced capitalist societies. Through the critical use of Streeck & Schmitter's (Private Interest Government and Public Policy, Sage, London, 1985) exploration of models of social order, regulation is theorised as an expression of the combination of the organising principles of Market, State and Community. The analytical framework is then applied to compare modes of accounting regulation in the Federal Republic of Germany, the United Kingdom, Sweden and the United States of America. The paper highlights the significance of contradictions within and between the organizing principles of advanced capitalism and seeks to display the regulation of accounting as a medium and outcome of the articulation of these contradictions.

Suggested Citation

Puxty, Anthony G. and Willmott, Hugh Christopher and Cooper, David J. and Lowe, E., Modes of Regulation in Advanced Capitalism: Locating Accountancy in Four Countries (May 1, 1986). Accounting, Organizations and Society, Vol. 12, No. 3, 1987, University of Alberta School of Business Research Paper No. 2013-119, Available at SSRN: https://ssrn.com/abstract=2269308

Anthony G. Puxty

University of Strathclyde Law School (Deceased)

Graham Hills Building
50 George Street
Glasgow, G1 1QE
United Kingdom

Hugh Christopher Willmott

University of Cambridge - Judge Business School ( email )

Trumpington Street
Cambridge, CB2 1AG
United Kingdom

David J. Cooper (Contact Author)

University of Alberta - Department of Accounting, Operations & Information Systems ( email )

Edmonton, Alberta T6G 2R6
Canada

E. Lowe

University of Sheffield

17 Mappin Street
Sheffield, Sheffield S1 4DT
United Kingdom

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