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Accounting for producer needs : the case of Britain's rail infrastructure/ by Sean McCartney

By:

McCartney, Sean

Contributor(s):

Stittle, John

Material type:

Continuing resourceSeries: Accounting Forum | ; Volume 39, issue 2 (June 2015)Publication details: --Amsterdam: Elsevier, 2015.Description: pages 109-120Subject(s):

DDC classification:

BPer. 657.05 Ac27

Abstract: Acadmic studies of the industries privatised in Britain since the mid-1980s have focused on regulation and performance. This paper discusses the impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date. The paper analyses the financial reporting of the railway infrastructure from 1992 to 2004: under state ownership, then asa a listed company and finanlly as a ;not-for-dividend' entity. At each stage the accountin treatment of the infrastructure assets has been subject to major manipulation to suit the needs the convenience of the industry's management not the users.

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Item type	Home library	Call number	Status	Date due	Barcode
Bansalan Periodicals	UM Bansalan College LIC	BPer. 657 Ac27 (Browse shelf(Opens below))	Not for loan

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Acadmic studies of the industries privatised in Britain since the mid-1980s have focused on regulation and performance. This paper discusses the impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date.
The paper analyses the financial reporting of the railway infrastructure from 1992 to 2004: under state ownership, then asa a listed company and finanlly as a ;not-for-dividend' entity. At each stage the accountin treatment of the infrastructure assets has been subject to major manipulation to suit the needs the convenience of the industry's management not the users.

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