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), pp. 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
Digital Object Identifier (DOI): doi:10.1111/j.1467-9302.2005.00461.x
ISSNs: 0954-0962 (print)
Related URLs:
Subjects:
Organisations: 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: 17 Apr 2017 16:24
Further Information:Google Scholar
URI: http://eprints.soton.ac.uk/id/eprint/344824

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