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Volume 5, Issue 2
1 June 1992
Accounting, Auditing & Accountability Journal Cover Image for Volume 5, Issue 2
Editors
Lee Parker;
Lee Parker
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James Guthrie
James Guthrie
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Research Article| June 01 1992

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

Hugh C. Willmott;
Hugh C. Willmott
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Anthony G. Puxty;
Anthony G. Puxty
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Keith Robson;
Keith Robson
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David J. Cooper;
David J. Cooper
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E. Anthony Lowe
E. Anthony Lowe
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Author & Article Information
Publisher: Emerald Publishing
Online ISSN: 1758-4205
Print ISSN: 1368-0668
© MCB UP Limited
1992
Accounting, Auditing & Accountability Journal (1992) 5 (2)
https://doi.org/10.1108/09513579210011853

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.

Keywords:
Accountancy, USA, Germany, Sweden, United Kingdom, International accounting, R&D
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© MCB UP Limited
1992
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