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 paper analyses the changing nature of professionalism through a study of the effects of a change in the regulatory context of the U.K. accounting profession. The emphasis is on how accountacy, as a professional project, is managed. Profesions are viewed as institutions whose direction and...

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...