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

The role of current cost accounting for financial reporting and regulation in utility industries
The role of current cost accounting for financial reporting and regulation in utility industries
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.
0954-0962
115-122
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd
Conrad, Lynne
e3811339-06e7-4f2d-ae58-674afbca92fd

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).

Record type: Article

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.

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Published date: March 2005
Related URLs:
Organisations: Centre of Excellence in Decision, Analytics & Risk Research

Identifiers

Local EPrints ID: 344824
URI: http://eprints.soton.ac.uk/id/eprint/344824
DOI: doi:10.1111/j.1467-9302.2005.00461.x
ISSN: 0954-0962
PURE UUID: c1621b67-a9ce-4014-a1ba-924115d61fbd

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Date deposited: 16 Nov 2012 11:41
Last modified: 14 Mar 2024 12:18

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Author: Lynne Conrad

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