The Regulation of Accountancy and Accountants
Accounting, Auditing & Accountability Journal, Vol. 5, No. 2, pp. 32-59, 1992
University of Alberta School of Business Research Paper No. 2013-21
Posted: 24 May 2013 Last revised: 27 Jun 2013
Date Written: May 1, 1991
Abstract
Explores the development of regulations for “Accounting for Research and Development” in four countries: USA, UK, Federal Republic of Germany and Sweden. Seeks to illuminate the processes of accounting regulation in the specific institutional contexts of each advanced capitalist country, with reference to the particular mix of organizing principles of dispersed competition, hierarchical control and spontaneous solidarity.
Keywords: Accountancy, Germany, International accounting, R&D, Sweden, United Kingdom, USA
Suggested Citation: Suggested Citation