Willmott, Hugh ![]() |
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 |
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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 |
Citation Data
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