The question raised in this paper is whether changes over the last 20 years in the German financial accounting system signal a retreat of the nation state from this policy field. Using a comprehensive perspective on accountancy we consider the steps in the accounting process, i.e. standard...

Analysis of the change of governance in activating labour market policy in Denmark, the UK and Germany supports the restructuring thesis advanced in the course of the debate on how to classify the change in the welfare state. New objectives, such as 'the promotion of employability', have been...