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,...

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...

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...

In the UK and elsewhere, accounting vocabularies and practices have come to permeate everyday life through their involvement in the management of hospitals, schools, universities, charities, trade unions, etc. This has been accompanied by an increase in the power of accountancy and the...