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Accounting for producer needs: The case of Britain's rail infrastructure

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  • Sean McCartney
  • John Stittle

Abstract

Academic studies of the industries privatised in Britain since the mid-1980s have focused on regulation and performance. This paper discusses the impact of changes in accounting policies within the British railway industry, which has been almost completely neglected in the literature to date.

Suggested Citation

  • Sean McCartney & John Stittle, 2015. "Accounting for producer needs: The case of Britain's rail infrastructure," Accounting Forum, Taylor & Francis Journals, vol. 39(2), pages 109-120, June.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:2:p:109-120
    DOI: 10.1016/j.accfor.2015.03.001
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    Cited by:

    1. Alawattage, Chandana & Alsaid, Loai Ali, 2018. "Accounting and structural reforms: A case study of Egyptian electricity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 50(C), pages 15-35.
    2. Sampaio, Patrícia Regina Pinheiro & Daychoum, Mariam Tchepurnaya, 2017. "Two decades of rail regulatory reform in Brazil (1996–2016)," Utilities Policy, Elsevier, vol. 49(C), pages 93-103.
    3. McCartney, S. & Stittle, J., 2017. "‘A Very Costly Industry’: The cost of Britain’s privatised railway," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 49(C), pages 1-17.

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