Review papers can serve a number of purposes. Given that this review covers an entire field, it presents an overview and, therefore, to some extent depth is sacrificed for breadth of coverage. The primary intended assembly is academics at the beginning of research progress. The review offers such individuals a point of entry to the theories, research methods, and key prior and current literature in a particular area. Secondary assemblies are established academics with a thorough knowledge of a given sub-field. By mapping out the domain of a field, a wide review provides a useful advance to seeking to provide a large overview. The brief was to focus on the contribution made by usual financial accounting researchers in the UK over recent years. This contribution is set against the backdrop of research developments elsewhere, particularly in the US and continental Europe. Since the accounting literature is truly general, it is unhelpful to try to discuss the UK contribution without recognizing the linkages that the UK research effort has with non-UK research. General research is the context within which UK researchers seek to make a contribution. All reviews of this form are necessarily personal and subjective. This review is grounded in a systematic analysis of contemporary UK contributions. Most original research is reported in the academic journal literature.