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Modes of regulation in advanced capitalism: Locating accountancy in four countries


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  • Puxty, A. G.
  • Willmott, Hugh C.
  • Cooper, David J.
  • Lowe, Tony
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    Bibliographic Info

    Article provided by Elsevier in its journal Accounting, Organizations and Society.

    Volume (Year): 12 (1987)
    Issue (Month): 3 (April)
    Pages: 273-291

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    Handle: RePEc:eee:aosoci:v:12:y:1987:i:3:p:273-291

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    Cited by:
    1. Stolowy, Hervé & Richard, Jacques & Ding, Yuan, 2008. "Towards an Understanding of the Phases of Goodwill Accounting in Four Western Capitalist Countries: From Stakeholder Model to Shareholder Model," Economics Papers from University Paris Dauphine 123456789/1389, Paris Dauphine University.
    2. DING, Huang & STOLOWY, Herve & TENENHAUS, Michel, 2001. "The internationalization of financial statements presentation : an empirical study of french groups," Les Cahiers de Recherche 727, HEC Paris.
    3. Saudagaran, Shahrokh M. & Diga, Joselito G., 2000. "The Institutional Environment of Financial Reporting Regulation in ASEAN," The International Journal of Accounting, Elsevier, vol. 35(1), pages 1-26, 03.
    4. Gietzmann, M. B. & Quick, R., 1998. "Capping auditor liability: The German experience," Accounting, Organizations and Society, Elsevier, vol. 23(1), pages 81-103, January.
    5. Preston, Alistair M. & Cooper, David J. & Scarbrough, D. Paul & Chilton, Robert C., 1995. "Changes in the code of ethics of the U.S. accounting profession, 1917 and 1988: The continual quest for legitimation," Accounting, Organizations and Society, Elsevier, vol. 20(6), pages 507-546, August.
    6. Berland, Nicolas & Chiapello, Eve, 2009. "Criticisms of capitalism, budgeting and the double enrolment: Budgetary control rhetoric and social reform in France in the 1930s and 1950s," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 28-57, January.
    7. Carlos, RAMIREZ, 2005. "Making things visible : audit quality control in the UK and the definition of the professional order," Les Cahiers de Recherche 812, HEC Paris.
    8. Archer, S., 2004. "Locating accounting in its national context: the case of Italy: By Stefano Zambon, Franco Angeli, viale Monza 106, 20127 Milano, Italy, 2002, 236 pp," The International Journal of Accounting, Elsevier, vol. 39(3), pages 329-333.
    9. Halliday, Terence C. & Carruthers, Bruce G., 1996. "The moral regulation of markets: Professions, privatization and the english insolvency act 1986," Accounting, Organizations and Society, Elsevier, vol. 21(4), pages 371-413, May.
    10. Cooper, David J. & Robson, Keith, 2006. "Accounting, professions and regulation: Locating the sites of professionalization," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 415-444.
    11. Nobes, Christopher & Stadler, Christian, 2013. "How arbitrary are international accounting classifications? Lessons from centuries of classifying in many disciplines, and experiments with IFRS data," Accounting, Organizations and Society, Elsevier, vol. 38(8), pages 573-595.
    12. Elbannan, Mohamed & McKinley, William, 2006. "A theory of the corporate decision to resist FASB standards: An organization theory perspective," Accounting, Organizations and Society, Elsevier, vol. 31(7), pages 601-622, October.
    13. Bala Balachandran, 2007. "Imperialismo occidental y contabilidad en Oriente: La historia del Instituto de contadores de gestión autorizados de Sri Lanka," REVISTA FACULTAD DE CIENCIAS ECONÓMICAS, UNIVERSIDAD MILITAR NUEVA GRANADA.
    14. Caramanis, Constantinos V., 2005. "Rationalisation, charisma and accounting professionalisation: perspectives on the intra-professional conflict in Greece, 1993-2001," Accounting, Organizations and Society, Elsevier, vol. 30(3), pages 195-221, April.
    15. Zimmermann, Jochen & Volmer, Philipp & Werner, Jörg, 2006. "New governance modes for Germany's financial reporting system," TranState Working Papers 34, University of Bremen, Collaborative Research Center 597: Transformations of the State.
    16. Shapiro, Brian & Matson, Diane, 2008. "Strategies of resistance to internal control regulation," Accounting, Organizations and Society, Elsevier, vol. 33(2-3), pages 199-228.
    17. Hussein, Mohamed E., 1996. "A comparative study of cultural influences on financial reporting in the U.S. and The Netherlands," The International Journal of Accounting, Elsevier, vol. 31(1), pages 95-120.
    18. De Beelde, Ignace, 2002. "Creating a profession 'out of nothing'? The case of the Belgian auditing profession," Accounting, Organizations and Society, Elsevier, vol. 27(4-5), pages 447-470.
    19. Neu, Dean & Graham, Cameron, 2006. "The birth of a nation: Accounting and Canada's first nations, 1860-1900," Accounting, Organizations and Society, Elsevier, vol. 31(1), pages 47-76, January.
    20. Napier, Christopher J., 2006. "Accounts of change: 30 years of historical accounting research," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 445-507.
    21. Nicolas Jean Francois Ragodoo, 2011. "The Mauritian business sector and the fight against poverty: a NGOs' perspective," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 152-165, July.
    22. Larsson, Bengt, 2005. "Auditor regulation and economic crime policy in Sweden, 1965-2000," Accounting, Organizations and Society, Elsevier, vol. 30(2), pages 127-144, February.


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