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

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.

Citation

Willmott, H.C., Puxty, A.G., Robson, K., Cooper, D.J. and Lowe, E.A. (1992), "Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries", Accounting, Auditing & Accountability Journal, Vol. 5 No. 2. https://doi.org/10.1108/09513579210011853