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| Tekijä: | Bromwich, M. Hong, C. |
| Otsikko: | Costs and regulation in the U.K. telecommunications industry |
| Lehti: | Management Accounting Research
2000 : MAR, VOL. 11:1, p. 137-165 |
| Asiasana: | Accounting Telecommunications industry Regulations Companies United Kingdom Europe |
| Vapaa asiasana: | ABC Joint costs |
| Kieli: | eng |
| Tiivistelmä: | This article is written in the belief that it is important to encourage research into accounting for regulated industries. It seeks to illustrate this by considering as an exemplar the use of Accounting Separation and hierarchical costing systems in the U.K. telecommunications industry concentrating on their use by BT (British Telecom) and the telecommunications regulator. The focus of this article is on how far the BT accounting system satisfies the accounting conditions required to allow the incremental costs and stand alone costs of the partitioned elements of the organization to be determined in a setting using a hierarchical accounting system. Methods of overcoming some of the identified problems are suggested. |
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