The political economy of regulation: Does it have any lessons for accounting research?

Michael Moran

Accounting and Business Research, 2010, vol. 40, issue 3, 215-225

Abstract: The paper argues that regulation is at the heart of markets, and that regulation is itself an inherently political process. It explores how this insight works out by examining a range of real existing national regulatory systems ‐ notably the US, the UK and the European Union. It argues that political jurisdiction matters, because of the influence of institutional structure, political culture and historical trajectory. It suggests that these insights need to be central to accounting research, because at the heart of accounting research lie processes which are critical to the regulation of economic life.

Date: 2010
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (4)

Downloads: (external link)
http://hdl.handle.net/10.1080/00014788.2010.9663396 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:acctbr:v:40:y:2010:i:3:p:215-225

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RABR20

DOI: 10.1080/00014788.2010.9663396

Access Statistics for this article

Accounting and Business Research is currently edited by Vivien Beattie

More articles in Accounting and Business Research from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().