The role of current cost accounting for financial reporting and regulation in utility industries


Conrad, Lynne (2005) The role of current cost accounting for financial reporting and regulation in utility industries. Public Money & Management, 25, (2), 115-122. (doi:10.1111/j.1467-9302.2005.00461.x).

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Description/Abstract

This article considers the role of accounting, in particular current cost accounting (CCA), in influencing perceptions of financial performance and consequently regulatory decisions in utility industries over the past 25 years. It examines the accounting practices of nationalized industries, and how privatization affected accounting in utilities. It concludes with a discussion of more recent developments in relation to regulatory accounts and their role in regulatory decision-making.

Item Type: Article
ISSNs: 0954-0962 (print)
1467-9302 (electronic)
Related URLs:
Subjects: H Social Sciences > HD Industries. Land use. Labor
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Business and Law > Southampton Management School > Accounting
ePrint ID: 344824
Date Deposited: 16 Nov 2012 11:41
Last Modified: 27 Mar 2014 20:26
URI: http://eprints.soton.ac.uk/id/eprint/344824

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