This paper inquires into recent changes of accounting regulation in six OECD countries: Germany, France, England, USA …, Canada and Japan. Having formerly been embedded into different institutional environments, accounting systems varied widely … goldenen Zeitalter des Nationalstaats bis heute. Dies erfolgt für die sechs größten OECD Staaten, Deutschland, Frankreich, das …

, throughout the period of analysis, the U.S. (1980s and 2000s) and Japan (1970s and 2000s) have been the major transmitters of …