Accounting information and public utility regulations: the case of a privatised telecommunication corporation in Japan

Article Abstract:

Financial reporting and accounting policies and procedures changed in the UK electricity supply industry during 1989-92, the time when 12 area boards in the nationalized industry underwent privatization to become Regional Electric Companies (RECs). The changes included voluntary disclosure of financial and performance information to shareholders and amended accounting policy choices and their relationship to positive accounting theory.

Telephone communications, exc. radio, Regulation, admin. of utilities, Laws, regulations and rules, Telecommunications services industry, Telecommunications industry, Nippon Telephone and Telegraph Corp., Public utilities, Japan. Ministry of Public Management, Home Affairs, Posts and Telecommunications

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Accounting reform in Greek universities: a slow moving process

Article Abstract:

A study examining the reasons for slow progress in implementing accrual and management accounting practices in Greek public universities is presented. Traditionally, changes in public sector are opposed by individuals and groups who are likely to be affected by these changes.

Greece, Colleges, Universities, and Professional Schools, Colleges and universities, Capital funds & cash flow, Public Colleges, Methods, Public universities and colleges, Managerial accounting

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