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: 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.