The Role of Current Cost Accounting for Financial Reporting and Regulation in Utility Industries

Lynne Conrad

Public Money & Management, 2005, vol. 25, issue 2, 115-122

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.

Date: 2005
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Downloads: (external link)
http://hdl.handle.net/10.1111/j.1467-9302.2005.00461.x (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:pubmmg:v:25:y:2005:i:2:p:115-122

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/RPMM20

DOI: 10.1111/j.1467-9302.2005.00461.x

Access Statistics for this article

Public Money & Management is currently edited by Michaela Lavender

More articles in Public Money & Management from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().