Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development
Accounting History, cilt.27, sa.1, ss.125-146, 2022 (ESCI, Scopus)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 27 Sayı: 1
- Basım Tarihi: 2022
- Doi Numarası: 10.1177/10323732211040275
- Dergi Adı: Accounting History
- Derginin Tarandığı İndeksler: Emerging Sources Citation Index (ESCI), Scopus, Business Source Elite, Business Source Premier
- Sayfa Sayıları: ss.125-146
- Anahtar Kelimeler: commodity rates, freight rate cross-subsidies, income redistribution, regulatory accounting, social welfare, US railroads, value of service accounting
- Ankara Yıldırım Beyazıt Üniversitesi Adresli: Evet
Özet
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.