Establishing a conceptual framework for regulated industries' accounting and accountability

Article Abstract:

Regulated utility companies such as electric and water companies require a conceptual framework much more complex than regular commercial entities. To satisfy the need for increased efficiency in privatized utilities, regulatory control is imposed. Analysis of financial accountability models for this sector of the UK government illustrates the need for more public disclosure of regulatory forecasts, redefining goals of the industry and auditing. Whether the government can act upon the facts that emerge from the financial statement is another issue.

Standards, Analysis, Finance, Accounting, Financial statements

---

The Cult of Modernity

Article Abstract:

Professional bureaucracies are being dismantled in the public sector to make way for management in public services. This paper considers a strategic performance management system to accompany some of the experiments in the new public management.

Administration of Human Resource Programs (except Education, Public Health, and Veterans' Affairs Programs), Public Services Administration, Management, Strategic planning (Business), Public administration

---

Towards a semiology of the periodic review of UK regulated utilities

Article Abstract:

The privatization of public utilities in the UK is discussed.

Electric, Gas & Water Utilities, Utilities, Laws, regulations and rules, Prices and rates, History, Economic policy, Energy industries, Energy industry, Privatization, Privatization (Business)

Similar abstracts:

• Abstracts: Just-in-time manufacturing, management accounting systems and profitability. The relation between decentralised structure, budgetary participation and organisational commitment: The moderating role of managers' value orientation towards innovation
• Abstracts: A call for papers: ethics and economic behavior in accounting and taxation. Further evidence on the ethics of managing earnings: an examination of the ethically related judgements of shareholders and non-shareholders,
• Abstracts: Researching public sector transformation: the role of management accounting. A two-country comparison of public sector performance reporting: the tortoise and hare?

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.