ACCOUNTING HISTORY, 2021 (Journal Indexed in ESCI)
Article / Article
Title of Journal :
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
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.