The evolution of annual reporting practices of an electricity firm

Jillian J. Hooks and Hector Perera

Accounting Forum, 2006, vol. 30, issue 2, 85-104

Abstract: Accounting both influences and is influenced by the environment in which it operates. We examine how this interaction takes place in a changing regulatory environment with particular emphasis on the influence on accounting policies and practices. Using a longitudinal study from 1988 to 2001, we analysed six major events representing changes in the regulations governing the operations of an electricity firm in New Zealand. We provide evidence which suggests that those changes influenced the choice of accounting policies and reporting practices of the case organisation. We also found evidence to suggest that accounting was used to influence the regulatory environment and as rhetoric in supporting a new ideology, which is market-oriented and profit driven.

Date: 2006
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:30:y:2006:i:2:p:85-104

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DOI: 10.1016/j.accfor.2005.10.002

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