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

被引：4
|
作者：
Acikgoz, Betul [1 ]
Miranti, Paul [2 ]
Palmon, Dan [2 ]
机构：
[1] Bozok Univ, Yozgat, Turkey
[2] Rutgers Busines Sch, One Washington Pk, Newark, NJ 07102 USA
来源：
ACCOUNTING HISTORY | 2022年 / 27卷 / 01期
关键词：
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;
D O I：
10.1177/10323732211040275
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
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.
引用
收藏
页码：125 / 146
页数：22
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