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- Title
Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development.
- Authors
Acikgoz, Betul; Miranti, Paul; Palmon, Dan
- Abstract
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.
- Subjects
GOVERNMENT ownership of railroads; INCOME redistribution; ECONOMIC development; SOCIAL accounting; INTERSTATE commerce; FREIGHT &; freightage rates; GOVERNMENT accounting
- Publication
Accounting History, 2022, Vol 27, Issue 1, p125
- ISSN
1032-3732
- Publication type
Article
- DOI
10.1177/10323732211040275