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).

Download

Full text not available from this repository.

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
Digital Object Identifier (DOI): doi:10.1111/j.1467-9302.2005.00461.x
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 Business School > Centre of Excellence in Decision, Analytics & Risk Research
ePrint ID: 344824
Date :
Date Event
March 2005Published
Date Deposited: 16 Nov 2012 11:41
Last Modified: 31 Mar 2016 14:36
URI: http://eprints.soton.ac.uk/id/eprint/344824

Actions (login required)

View Item View Item