Obeying the rules: Accounting for regulatory compliance costs in the United Kingdom |
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Authors: | Rebecca Boden Julie Froud |
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Affiliation: | School of Management, University of Sheffield UK;Department of Accounting and Finance, University of Manchester UK |
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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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