Uk accounting regulation: an historical perspective

UK ACCOUNTING REGULATION:

AN HISTORICAL PERSPECTIVE

ROBERT  G  DAY

Bournemouth University

Accounting regulation in the United Kingdom has arisen as a

response to social and economic factors as well as individual

events. This paper traces the way in which regulation has

developed both by governmental and professional actions. The

factors behind regulatory change are in many cases unique to

the United Kingdom and the paper concludes that it is these

very factors which differentiate the control of accounting from

the institutions and methods used by other countries.

---