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Accounting for producer needs: The case of Britain's rail infrastructure

McCartney, S and Stittle, J (2015) 'Accounting for producer needs: The case of Britain's rail infrastructure.' Accounting Forum, 39 (2). 109 - 120. ISSN 0155-9982

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Abstract

Academic 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 as a listed company and finally as a ?not-for-dividend? entity. At each stage the accounting treatment of the infrastructure assets has been subject to major manipulation to suit the needs and convenience of the industry's management ? not the users.

Item Type: Article
Uncontrolled Keywords: British; Railways; Depreciation; History; Manipulation
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
T Technology > TF Railroad engineering and operation
Divisions: Faculty of Social Sciences > Essex Business School
Faculty of Social Sciences > Essex Business School > Essex Accounting Centre
Depositing User: Jim Jamieson
Date Deposited: 20 Apr 2015 13:27
Last Modified: 07 Feb 2019 16:15
URI: http://repository.essex.ac.uk/id/eprint/13589

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