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

页码：125 / 146

页数：22

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