Showing 1 - 10 of 35
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,...
Persistent link: https://www.econbiz.de/10013081538
Persistent link: https://www.econbiz.de/10003737862
This review paper argues that the institutions and sites of professionalization projects and regulatory processes matter. The institutions and locations where regulation takes place affect both the outcome of the regulatory process and the legitimacy of the rules and practices produced. Changes...
Persistent link: https://www.econbiz.de/10013081439
Persistent link: https://www.econbiz.de/10001021212
Persistent link: https://www.econbiz.de/10003488402
Persistent link: https://www.econbiz.de/10003857441
Persistent link: https://www.econbiz.de/10012514539
Persistent link: https://www.econbiz.de/10011699237
Persistent link: https://www.econbiz.de/10011702392
Persistent link: https://www.econbiz.de/10011914403