In 1984 the European Commission issued the Eighth Company Law Directive requiring each member State to ensure that its national rules met common standards for the education, training and qualification of statutory auditors (84/253/EEC; OJ 1984 L126/20). The Directive insisted that national...

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...

The paper presents a framework for examining how accounting practices are regulated within advanced capitalist societies. Through the critical use of Streeck & Schmitter's (Private Interest Government and Public Policy, Sage, London, 1985) exploration of models of social order, regulation is...

Explores contributions to the process of organizing the interests of professional labor through a study of the debate on the governance of the Institute of Chartered Accountants in England and Wales. The Tricker and Wersley Reports have illuminated the tensions and contradictions associated with...

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,...