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| Author: | Preston, A.M. Vesey, A.M. |
| Title: | The construction of US utility accounting: 1882-1944 |
| Journal: | Accounting, Organizations and Society
2008 : JUL, VOL. 33:4-5 p.415-435 |
| Index terms: | USA accounting accounting research electricity industry regulations |
| Language: | eng |
| Abstract: | The paper focuses on the creation and role of accounting in the formation of the electricity industry in the US between 1882 until 1944. In the three parts of the paper the creation and the role of accounting are examined carefully, and the paper contends that utility accounting did not simply grow to reflect a regulatory process but rather worked to shape utility regulation in the US. |
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