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

See all articles by Hugh Willmott

Hugh Willmott

University of Cambridge - Judge Business School

Anthony G. Puxty

University of Strathclyde Law School (Deceased)

Keith Robson

University of Manchester Institute of Science and

David J. Cooper

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

E. Lowe

University of Sheffield

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

Willmott, Hugh Christopher and Puxty, Anthony G. and Robson, Keith and Cooper, David J. and Lowe, E., The Regulation of Accountancy and Accountants (May 1, 1991). Accounting, Auditing & Accountability Journal, Vol. 5, No. 2, pp. 32-59, 1992 , University of Alberta School of Business Research Paper No. 2013-21, Available at SSRN: https://ssrn.com/abstract=2269322

Hugh Christopher Willmott

University of Cambridge - Judge Business School ( email )

Trumpington Street
Cambridge, CB2 1AG
United Kingdom

Anthony G. Puxty

University of Strathclyde Law School (Deceased)

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

Keith Robson

University of Manchester Institute of Science and ( email )

Manchester School of Management PO Box 88
Manchester M60 1QD
United Kingdom
+441 61 200 3451 (Phone)
+441 61 200 3505 (Fax)

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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