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 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national...

The paper presents a framework for examining how accounting practices are regulated within advanced capitalist societies. Through the critical use of Streeck & Schmitter's (Private Interest Government and Public Policy, Sage, London, 1985) exploration of models of social order, regulation is...

Explores contributions to the process of organizing the interests of professional labor through a study of the debate on the governance of the Institute of Chartered Accountants in England and Wales. The Tricker and Wersley Reports have illuminated the tensions and contradictions associated with...

The paper analyses the changing nature of professionalism through a study of the effects of a change in the regulatory context of the U.K. accounting profession. The emphasis is on how accountacy, as a professional project, is managed. Profesions are viewed as institutions whose direction and...

The way corporations are accounted for is tremendously important for shaping the way investors and other stakeholders see and assess them. A new understanding of the purpose of financial accounting with adjoining accounting methods thus creates powerful incentives for corporate managers to...

From the early decades of the twentieth century, a dominant characteristic of the modern “capitalist” corporation, especially in the United States, was the separation of asset ownership in the form of publicly traded shares from allocative control over the corporation's resources by salaried...

This review paper argues that the institutions and sites of professionalization projects and regulatory processes matter. The institutions and locations where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced. Changes...