The Ideology of Professional Regulation and the Markets for Accounting Labour: Three Episodes in the Recent History of the UK Accountancy Profession By David Cooper Faculty of Business University of Alberta, Canada Tony Puxty Strathclyde Business School University of Strathclyde, UK Keith Robson School of Management UMIST, UK Hugh Willmott Judge Institute of Management University of Cambridge, UK A later version of this article appears in Accounting, Organizations and Society , 19, 6: 527-553 (1994) For more information on published articles by Hugh Willmott please refer to http://dspace.dial.pipex.com/town/close/hr22/hcwhome