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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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.
|Digital Object Identifier (DOI):||doi:10.1111/j.1467-9302.2005.00461.x|
|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
|Accepted Date and Publication Date:||
|Date Deposited:||16 Nov 2012 11:41|
|Last Modified:||31 Mar 2016 14:36|
|RDF:||RDF+N-Triples, RDF+N3, RDF+XML, Browse.|
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