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,...

In a collection of papers such as this, which refers to “financial control” both in the title and in the heading for this introductory essay, it would seem appropriate to begin by defining how the author views the meaning of the expression. Definitions are always problematic, since they at...

The role of budgets in organisations has received much attention from accounting theorists over the 20 years since Stedry's experiments on budget‐setting. In that time there has been a difference of emphasis between theorists in the United States, who have concentrated on the relation of the...

Purpose – Seeks to explain the survival of the Local Education Authority (LEA) as an organizational form despite the significant reform of UK education that created a hostile environment for them. Design/methodology/approach – Adopting a historical perspective and drawing on...

Purpose – This paper aims to develop understanding of how the pursuit of practice change in auditing, especially in relation to audit methodologies, is conveyed, presented, reflected in and enabled (or hindered) through discursive, textual constructions by audit firms....

Examines the construction of the funding formula, following the 1988 Education Act, used to determine the levels of devolved budgets in three English local education authorities (LEAs). Explains that, in each LEA, a team was formed to determine the funding formula. Also explains that, as most...

Purpose: The purpose of this paper is to report the outcome of an interdisciplinary discussion on the concepts of profit and profitability and various ways in which we could potentially problematize these concepts. It is our hope that a much greater attention or reconsideration of the...

Purpose – A reply to Tony Tinker's paper, “ The withering of criticism” . Design/methodology/approach – The paper employs argument and discourse to critique Tinker's paper and defend the author's position. Findings – The paper shows how oddly our work has been represented, and that...

In the UK, the accountancy profession plays an important and influential role in the audit and regulation of economic and social affairs. Although an increasing amount of interest is currently being taken in the role of accounting and auditing in society, comparatively little attention has been...