Access the full text.
Sign up today, get DeepDyve free for 14 days.
Loading next page...
/lp/emerald-publishing/regulation-of-accountancy-and-accountants-a-comparative-analysis-of-4FBYP5ow7u
- Publisher
- Emerald Publishing
- Copyright
- Copyright © 1992 MCB UP Ltd. All rights reserved.
- ISSN
- 0951-3574
- DOI
- 10.1108/09513579210011853
- Publisher site
- See Article on Publisher Site
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.
Journal
Accounting, Auditing & Accountability Journal – Emerald Publishing
Published: Jun 1, 1992
Keywords: Accountancy; USA; Germany; Sweden; United Kingdom; International accounting; R&D