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| Author: | Conrad, L. |
| Title: | A structuration analysis of accounting systems and systems of accountability in the privatised gas industry |
| Journal: | Critical perspectives on accounting
2005 : JAN, VOL. 16:1, p. 1-26 |
| Index terms: | Accounting Management Control Organizational change Regulations Gas industry Case studies Theories United Kingdom |
| Language: | eng |
| Abstract: | The study investigates the consequences of regulation (henceforth as: reg./regs.) for management control (here as: mgmt.-ctrl.) and organizational change (here as: org.-chng.) in privatised industries (here as: priv.-inds.) by means of a case study of the gas industry with a particular focus on the implications for reg. of accounting systems and systems of accountability, as important mgmt.-crtl. systems. This study contributes to the body of knowledge on the impact of reg. on priv.-inds. by providing a contextual analysis of mgmt.-ctrl. and org.-chng. in the gas industry, and also by providing a critique of the change which has taken place. |
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