ACCOUNTING REGULATION: AN ALTERNATIVE PERSPECTIVE: A REPLY
回应Willmott对Laughlin和Puxty（1983）论文的评论，讨论阶级和国家在会计监管中的作用，并简要提及哈贝马斯的交往能力理论作为化解冲突的延伸。
The comments by Willmott on the desirability of extending the argument of Laughlin and Puxty (1983) are welcomed. The roles of class and the State in accounting regulation are discussed, and Habermas's theory of communicative competence briefly alluded to as a means of dissolving conflict as an extension of the earlier paper.