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,...

This paper explores some trajectories in the relationship between the state and accounting firms. When, in the mid-1990s, major firms considered the UK state to be insufficiently responsive to their lobbying for a limitation of their liability, pressures were exerted on the UK government by...

The interplay between the ideology of the profession that seeks to legitimize accounting's regulatory regime and the practices of accountants in expanding the scope of the markets for their labour is critical to understanding the changing “professional” ideology of accountants. This...