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,...

In a collection of papers such as this, which refers to “financial control” both in the title and in the heading for this introductory essay, it would seem appropriate to begin by defining how the author views the meaning of the expression. Definitions are always problematic, since they at...

The role of budgets in organisations has received much attention from accounting theorists over the 20 years since Stedry's experiments on budget‐setting. In that time there has been a difference of emphasis between theorists in the United States, who have concentrated on the relation of the...

Purpose – Seeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment for them. Design/methodology/approach – Adopting a historical perspective and drawing on...