Author: | Ogden, S. G. |
Title: | Accounting for organizational performance: The construction of the customer in the privatized water industry |
Journal: | Accounting, Organizations and Society
1997 : AUG, VOL. 22:6, p. 529-556 |
Index terms: | ORGANIZATIONAL PERFORMANCE CUSTOMERS WATER SUPPLY INDUSTRY |
Language: | eng |
Abstract: | To the Conservative Government's justification of privatization the concept of customer exercising market power to obtain the desired combination of attributes in terms of prices and quality of the product to be purchased, has been integral.This study examines the attempts that have been made to give effect to "place for customers". Much of the analysis focuses on exploring how notions of "the customer" and "customer service" have been constructed through new forms of accounting and accountability, and how the new accounting for customer service has enabled the concept of "the customer" to be made operational within the newly privatized Water plcs. |
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