Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development

AÇIKGÖZ MAKEY B., Miranti P., Palmon D.

ACCOUNTING HISTORY, cilt.27, sa.1, ss.125-146, 2022 (ESCI) identifier identifier

  • 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: US railroads, regulatory accounting, income redistribution, freight rate cross-subsidies, commodity rates, social welfare, value of service accounting, ORGANIZATIONAL SYNTHESIS, COST, HISTORIOGRAPHY, CONSTRUCTION, PROFESSION, INSIGHTS, ORIGINS, HISTORY, THOUGHT, STATE
  • Yozgat Bozok 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.