ABSTRACT
Accounting research has developed rapidly in the United Kingdom since 1970. As a result, there is now a lively and quite active research community. Intellectually as well as physically located between the research communities of the United States, with which it shares a common language, and Continental Europe, with which it is slowly forging more substantive academic links, British accounting research has come to reflect both concerns which have developed inside its own boundaries and the interests of its intellectual partners. Although still developing, the resultant research activities are varied and often cumulative. In several areas of investigation there are now quite distinctive British schools of thought; in many other areas there is a British presence and frequently a British contribution.
