This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely in the heyday of the interventionist nation state....

The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...

In dem Beitrag wird der Wandel der Staatlichkeit in fünf Politikfeldern analysiert: in der Rechnungslegung, der Bildungspolitik, der Gesundheitspolitik, der Arbeitsmarktpolitik und innerhalb des Gesamtrahmens wohlfahrtsstaatlicher Maßnahmen. Die vergleichende Analyse unterschiedlicher...