search query: @author Puxty, A. G. / total: 6
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| Author: | Puxty, A. G. |
| Title: | Modes of regulation in advanced capitalism : locating accountancy in four countries. |
| Journal: | Accounting, Organizations and Society
1987 : VOL. 12:3, p. 273-291 |
| Index terms: | ACCOUNTING SYSTEMS CAPITALISM |
| Language: | eng |
| Abstract: | A review of the framework for examining how accounting practices are regulated within advanced capitalist societies, with an exploration of models of social order, theorised regulation as an expression of the combination of the organising principles of the market, state and community, and an application of the analytical framework to compare modes of accounting regulation in Federal Germany, the U.K., Sweden and in the USA, highlighting the significance of contradictions between the organising principles of advanced capitalism, and the regulation of accounting as a medium and the outcome of the articulation of these contradictions. |
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