The use of accounting information in governmental regulation and public administration: The impact of John R. Commons and early institutional economists

Accounting Historians Journal

Volumn 22, Issue 1, 1995, Pages 1-33

  Covaleski, Mark A ^a   Dirsmith, Mark W ^b   Samuel, Sajay ^c  

^a UNIVERSITY OF WISCONSIN MADISON   (United States)

^b PENNSYLVANIA STATE UNIVERSITY   (United States)

^c BUCKNELL UNIVERSITY   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 85009344118     PISSN: 01484184     EISSN: 23274468     Source Type: Journal    
DOI: 10.2308/0148-4184.22.1.1     Document Type: Article

References (73)

1. Abdel-khalik, R, "Incentives for Accruing Costs and Efficiency in Regulated Monopolies Subject to ROE Constraint,” Journal of Accounting Research (Supplement 1988): 44-174.
2. Adams, H. C, "The Relation of the State to Industrial Action", Publications of the American Economic Association, Vol. 7 (1887): 61-64.
3. Adams, H. C, Railways in the United States in 1902, Washington D.C.: U. S. Government Printing Office, 1903.
4. Adams, H. C, American Railway Accounting: A Commentary, New York: Holt (1918).
5. Averch, H., and Johnson, L. L., "Behavior of the Firm Under Regulatory Constraint,” American Economic Review, (August 1979): 1052-1069.
6. Baron, D., and Myerson, R., "Regulation of a Monopolist with Unknown Costs,” Econometrica (Winter 1982): 911-930.
7. Bennett, E., Brief to Bill 715 Relating to Valuation of Property of Public Utilities, Madison, WI (March 31,1931).
8. Campbell, J., Myths We Live By, New York: Bantam (1970).
9. Churchman, J. H., Federal Regulation of Railroad Rates 1880-1898, Madison: University of Wisconsin Press (1976).
10. Commons, J. R., The Distribution of Wealth, New York, McMillan (1893).
11. Commons, J. R., Social Reform and the Church, New York: Crowell (1894).
12. Commons, J. R., Representative Democracy, New York: Bureau of Economic Research (1900).
13. Commons, J. R., Proportional Representation, New York: Kelley (1907a).
14. Commons, J. R., "The Wisconsin Public Utilities Law,” The American Review of Reviews (August 1907b): 221-224.
15. Commons, J. R., "How Wisconsin Regulates Her Public Utilities,” The American Review of Reviews (August 1910): 215-217.
16. Commons, J. R., "Complete Victory for Physical Valuation,” La Toilette's Progressive Magazine (March 8, 1913): 291-292.
17. Commons, J. R., Industrial Goodwill, New York: McGraw Hill (1919).
18. Commons, J. R., Races and Immigrants in America (1920).
19. Commons, J. R., History of Labor, New York, McMillan (1921).
20. Commons, J. R., Legal Foundations of Capitalism (Madison, WI: University of Wisconsin Press (1924).
21. Commons, J. R., Institutional Economics, Its Place in Political Economy, New York: Macmillan (1934).
22. Commons, J. R., A Sociological View of Sovereignty, New York: Augustus M. Kelly (1965).
23. “Democracy: The Best Basis for Reconstruction,” Milwaukee Journal, July 28, 1918.
24. Dewey J., How We Think, New York: D. C Heath (1910)., Human Nature and Conduct, New York: The Modern Library (1922).
25. Doan, E. N., The La Follettes and the Wisconsin Idea (New York: Rinehart, 1947).
26. Dorfman, J., Institutional Economics: Veblen, Commons and Mitchell Reconsidered, Los Angeles: University of California Press (1964).
27. Ely, R. T., The Labor Movement in America (1886).
28. Ely, R. T., Political Economy, New York: Chatauqua (1889).
29. Ely, R. T., Monopolies and Trusts, New York: Macmillan (1900).
30. Ely, R. T., Property and Contract in Their Relations to the Distribution of Wealth, New York: Macmillan (1914).
31. Ely, R. T., Outline of Economics, New York: Macmillan (1931).
32. Greek, C, The Religious Roots of American Sociology, Garland Publishing (1992).
33. Haber, S., Efficiency and Uplift: Scientific Management in the Progressive Era, Chicago: The University of Chicago Press (1964).
34. Hamilton, G. G. and Sutton, J. R., "The Problem of Control in a Weak State: Domination in the United States, 1880-1890,” Theory and Society (1989): 1-46.
35. Harter, L. G., John Commons: His Assault on Laissez-faire, Corvallis, OR: Oregon State University (1962).
36. Hays, S. P., Conservation and the Gospel and Efficiency, Cambridge, MA: Harvard University Press (1959).
37. Hoksbergen, R., "Postmodernism and Institutionalism: Towards a Resolution of the Debate on Relativism,” Journal of Economic Issues (September 1994): 679-713.
38. Hofstatder, R., The Age of Reform, New York: Vintage (1951).
39. Hopwood, A. G., "Accounting and the Pursuit of Efficiency,” in A. G. Hopwood and C. Tomkins (eds.) Issues in Public Sector Accounting, Oxford: Philip Allou(1984): 167-187.
40. Hopwood, A. G., "Ambiguity, Knowledge and Territorial Claims: Some Observations on the Doctrine of Substance over Form: A Review Essay,” British Accounting Review, Vol. 22 (1990a): 79-88.
41. Hopwood, A. G., "Accounting and Organizational Change,” Accounting, Auditing and Accountability Journal, Vol. 3 (1990b): 7-17.
42. Horwitz, M. J., The Transformation of American Law 1870-1960: The Crisis in Legal Orthodoxy, New York: Oxford University Press (1992).
43. Ijiri, Y., The Foundation of Accounting Measurement: A Mathematical Economic and Behavioral Inquiry, Englewood Cliffs, NJ: Prentice Hall (1967).
44. Jarrell, G., "Pro-producer Regulation and Accounting for Assets: The Case of Electric Utilities,” Journal of Accounting and Economics (August 1979): 93-116.
45. Jepperson, R. L., "Institutions, Institutional Effects and Institutionalism,” in W. Powell and P. DiMaggio (eds) The New Institutionalism in Organizational Analysis, Chicago: The University of Chicago Press (1991): 143-163.
46. Kolko, G., The Triumph of Conservation, Chicago: Quadrangle Books (1963).
47. Lanen, W. N. and Larcker, D. F., "Executive Compensation Contract Adoption in the Electric Utility Industry,” Journal of Accounting Research (Spring 1992): 70-93.
48. Maltbie, M., The Street Railways of Chicago: Report of the Federation of Chicago, Chicago: Federation of Chicago (1901).
49. March, J. G., and Olsen, J. P., "Organizing Political Life: What Administrative Reorganization Tells Us About Government,” The American Political Science Review, Vol. 77 (1983): 281-296.
50. Maxwell, R. S., La Toilette and the Rise of the Progressives in Wisconsin, Madison, WI: The State Historical Society of Wisconsin (1956)
51. McGraw, T., The Prophets of Regulation, Cambridge, MA: Harvard University Press (1984).
52. Mereba, J., Incentive Regulation of Electric Utilities from an Agency Theoretic Perspective: An Empirical Analysis of Accounting and Economic Variables in a Regulated Setting, Ph. D. Dissertation, Pennsylvania State University (1994).
53. Merino, B., "An Analysis of the Development of Accounting Knowledge: A Pragmatic Approach,” Accounting, Organizations and Society, Vol.18 (1993): 163-186.
54. Miller, P. and O'Leary, T., "Making Accounting Practical,” Accounting, Organizations and Society, Vol. 15 (1990): 479-498.
55. Mills, C. W., "The Professional Ideology of Social Pathologists, American Journal of Sociology (1943): 165-180.
56. Munn vs. Illinois, 94 U.S. 113 (1877).
57. New York Times, "A Makeover for Electric Utilities,” (February 3, 1995, p. C1).
58. Parsons, K., "John R. Commons: His Relevance to Contemporary Economics,” Journal of Economic Issues, Vol. 19 (1985): 755-778.
59. Roosevelt, T., "Introduction to C. McCarthy,” The Wisconsin Idea, New York: Macmillan (1912): i-ix.
60. Rose, R., "Implementation and Cooperation: The Record of MBO,” Public Administration Review (1977): 64-71.
61. Sappington, D., "Strategic Behavior Under a Dynamic Regulatory Adjustment Process,” Bell Journal of Economics (Spring 1980): 360-372.
62. Scott, DR., The Cultural Significance of Accounts, Kansas Scholar Book Company (1931, 1973 reprint).
63. Siegel, S., "Understanding the Lochner Era: Lessons from the Controversy Over Railroad and Utility Rate Regulation,” Virginia Law Review (1987): 243-247.
64. Smith, H. R., Government and Business, New York: Ronald Press (1958). Smyth vs. Ames, 169 U.S. 466 (1898).
65. Trebing H. M., "Public Utility Regulation: A Case Study in the Debate Over Effectiveness of Economic Regulation,” Journal of Economic Issues (March 1984): 223-250.
66. Ulen, T. S., "The Market for Regulation: The ICC from 1887 to 1920,” American Economic Association (1980): 306-310.
67. U.S. Senate Hearings on the Physical Valuation of Property of Common Carriers (Washington, D.C.: February 13-17, 1913).
68. Veblen, T., The Theory of Business Enterprise, New York: Scribners (1904)., "The Captains of Finance and the Engineers,” The Deal (June 14, 1919): 599-606.
69. Waldo, D., The Administrative Science, New York: Bedminster Press (1948).
70. Wiebe, R. H., Businessmen and Reform: A Study of the Progressive Movement, Cambridge, MA: Harvard University Press (1962).
71. Wilson, W., "The Administrator,” in Congressional Government: A Study in American Politics, New York: Meridian Books (1956).
72. Wisconsin Public Utilities Law of 1907, Laws of Wisconsin: Joint Resolutions and Memorials, Madison, WI: State Printer (1907).
73. Zucker, L., "The Role of Institutionalization in Cultural Persistence,” American Sociological Review (1977): 726-743.