Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development
Keyword(s):
The Us
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Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US.
Keyword(s):
2020 ◽
pp. 016001762090953
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2019 ◽
Vol 471
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pp. 102013
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2014 ◽
Vol 54
(1)
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pp. 197-214
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2012 ◽
Vol 13
(1)
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pp. 71-71