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 |
| Item ID: | 344824 |
| Date Deposited: | 16 Nov 2012 11:41 |
| Last Modified: | 16 Nov 2012 11:44 |
| Contributors: | Conrad, Lynne (Author) |
| Date: | March 2005 |
| Status: | Published |
| URI: | http://eprints.soton.ac.uk/id/eprint/344824 |
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