Regulation of accountancy and accountants: A comparative analysis of accounting for research and development in four advanced capitalist countries

Willmott, Hugh ORCID: https://orcid.org/0000-0003-1321-7041, Puxty, A. G., Robson, Keith, Cooper, D. J. and Lowe, E. Anthony 1992. Regulation of accountancy and accountants: A comparative analysis of accounting for research and development in four advanced capitalist countries. Accounting Auditing and Accountability Journal 5 (2) , pp. 31-54. 10.1108/09513579210011853

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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.

Item Type:	Article
Date Type:	Publication
Status:	Published
Schools:	Business (Including Economics)
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HF Commerce > HF5601 Accounting
Uncontrolled Keywords:	Accountancy, Germany, International accounting, R&D, Sweden, United Kingdom, USA
Additional Information:	Winner of the Mary Parker Follett Award for Excellence as the outstanding article published in Accounting, Auditing and Accountability Journal in 1992.
Publisher:	Emerald
ISSN:	0951-3574
Last Modified:	25 Oct 2022 08:15
URI:	https://orca.cardiff.ac.uk/id/eprint/52045

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