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| Author: | Boden, R. Froud, J. |
| Title: | Obeying the rules: accounting for regulatory compliance costs in the United Kingdom |
| Journal: | Accounting, Organizations and Society
1996 : AUG, VOL. 21:6, p. 529-547 |
| Index terms: | ACCOUNTING UNITED KINGDOM COSTS |
| Language: | eng |
| Abstract: | The U.K. Government has embarked on a deregulatory programme aimed at "liberating" business from, inter alia, onerous regulatory compliance costs. In doing so it has developed and utilized an accounting-based technique, known as Compliance Cost Assessment (CCA). This paper describes and analyses this technique, and demonstrates that CCA has been used as a perceived rational tool to counter regulatory growth and to privilege certain interests in society. |
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