Regulation of Accountancy and Accountants: A Comparative Analysis of Accounting for Research and Development in Four Advanced Capitalist Countries
- 1 June 1992
- journal article
- Published by Emerald Publishing in Accounting, Auditing & Accountability Journal
- Vol. 5 (2)
- https://doi.org/10.1108/09513579210011853
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.Keywords
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