The deployment of accounting-related rhetoric in the prelude to a privatization

Article Abstract:

Discourse analysis of issues surrounding the privatization of the Canadian National Railway illustrates how accounting's technical features and language were used to support a privatization decision. The analysis was performed on published communications from the railway's chief executive officer in the internal employee newspaper.

Canada, Strategy & planning, Financial management, Management dynamics, Management, Planning, Finance, Privatization, Privatization (Business), Company business management, Canadian National Railway Co., Company business planning, Company financing

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The railway mania of 1845-1847: market irrationality or collusive swindle based on accounting distortions?

Article Abstract:

The article disputes the conventional belief that accounting practices were at the center of the economic boom and bust of Britain's railway investment mania in the mid-19th century. Evidence includes recently obtained data on the era's depreciation accounting practices.

Capital funds & cash flow, Capital Management-Depreciation, Comparative analysis, Valuation, Business cycles, Depreciation

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Accounting and the construction of the standard house

Article Abstract:

The article examines the role played by accounting in the construction and adoption of Georgian architecture in Great Britain and its former colonies. Topics include builders' price books, expenses associated with materials dissemination, and labor costing information.

Economic aspects, Architecture, Georgian, Georgian architecture

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