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Volumn 25, Issue 2, 2005, Pages 115-122

The role of current cost accounting for financial reporting and regulation in utility industries

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EID: 17244374269     PISSN: 09540962     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1467-9302.2005.00461.x     Document Type: Article
Times cited : (4)

References (24)
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    • McInnes, W. M. (2002), An agency perspective on the accounting costs used in various roles in the regulation of a state-owned natural monopoly: The British Gas Corporation 1972-86. Accounting, Business and Financial History, 12, 3, pp. 387-418.
    • (2002) Accounting, Business and Financial History , vol.12 , Issue.3 , pp. 387-418
    • McInnes, W.M.1
  • 12
    • 0003843223 scopus 로고
    • Cmnd 2314-2317 (HMSO, London)
    • Monopolies and Mergers Commission (1993), Gas and British Gas plc. Cmnd 2314-2317 (HMSO, London).
    • (1993) Gas and British Gas Plc.
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    • 0041832850 scopus 로고    scopus 로고
    • The withdrawal of current cost accounting in the United Kingdom: A study of the Accounting Standards Committee
    • Pong, C. K. M. and Whittington, G. (1996), The withdrawal of current cost accounting in the United Kingdom: A study of the Accounting Standards Committee. Abacus, 32, 1, pp. 30-53.
    • (1996) Abacus , vol.32 , Issue.1 , pp. 30-53
    • Pong, C.K.M.1    Whittington, G.2
  • 18
    • 0031256155 scopus 로고    scopus 로고
    • Accounting choice and a theory of crisis
    • Puxty, A. G. (1997), Accounting choice and a theory of crisis. Accounting, Organizations and Society, 22, 7, pp. 713-735.
    • (1997) Accounting, Organizations and Society , vol.22 , Issue.7 , pp. 713-735
    • Puxty, A.G.1
  • 21
    • 0010139059 scopus 로고
    • Reporting changes in the electricity supply industry and privatization
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    • (1993) Financial Accountability and Management , vol.9 , Issue.2 , pp. 131-157
    • Thomson, L.1
  • 22
    • 0001248494 scopus 로고
    • Establishing a conceptual framework for regulated industries' accounting and accountability
    • Vass, P. (1992), Establishing a conceptual framework for regulated industries' accounting and accountability. Financial Accountability and Management, 8, 4, pp. 299-315.
    • (1992) Financial Accountability and Management , vol.8 , Issue.4 , pp. 299-315
    • Vass, P.1
  • 23
  • 24
    • 0042619503 scopus 로고
    • Current cost accounting: Its role in regulated utilities
    • Whittington, G. (1994), Current cost accounting: Its role In regulated utilities, Fiscal Studies, 15, 4, pp. 88-101.
    • (1994) Fiscal Studies , vol.15 , Issue.4 , pp. 88-101
    • Whittington, G.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.