ACCOUNTING HISTORY, vol.27, no.1, pp.125-146, 2022 (ESCI)
Article / Article
Emerging Sources Citation Index (ESCI), Scopus, Business Source Elite, Business Source Premier
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 University Affiliated:
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.