Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries

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.

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Year of publication:	1992
Authors:	Willmott, Hugh C. ; Puxty, Anthony G. ; Robson, Keith ; Cooper, David J. ; Lowe, E. Anthony
Published in:	Accounting, Auditing & Accountability Journal. - MCB UP Ltd, ISSN 2051-3151, ZDB-ID 2018956-4. - Vol. 5.1992, 2
Publisher:	MCB UP Ltd
Subject:	Accountancy \| USA \| Germany \| Sweden \| United Kingdom \| International accounting \| R&D

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/09513579210011853 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014641471