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Transforming frameworks of accountability: The case of water privatization

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  • Ogden, S. G.

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  • Ogden, S. G., 1995. "Transforming frameworks of accountability: The case of water privatization," Accounting, Organizations and Society, Elsevier, vol. 20(2-3), pages 193-218.
  • Handle: RePEc:eee:aosoci:v:20:y:1995:i:2-3:p:193-218
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    1. Dent, Jeremy F., 1991. "Accounting and organizational cultures: A field study of the emergence of a new organizational reality," Accounting, Organizations and Society, Elsevier, vol. 16(8), pages 705-732.
    2. Hopwood, Anthony G., 1983. "On trying to study accounting in the contexts in which it operates," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 287-305, May.
    3. Miller, Peter & O'Leary, Ted, 1987. "Accounting and the construction of the governable person," Accounting, Organizations and Society, Elsevier, vol. 12(3), pages 235-265, April.
    4. Boland, Richard Jr. & Pondy, Louis R., 1983. "Accounting in organizations: A union of natural and rational perspectives," Accounting, Organizations and Society, Elsevier, vol. 8(2-3), pages 223-234, May.
    5. Neimark, Marilyn & Tinker, Tony, 1986. "The social construction of management control systems," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 369-395, July.
    6. Covaleski, Mark A. & Dirsmith, Mark W., 1986. "The budgetary process of power and politics," Accounting, Organizations and Society, Elsevier, vol. 11(3), pages 193-214, May.
    7. Ogden, Stuart & Bougen, Philip, 1985. "A radical perspective on the disclosure of accounting information to trade unions," Accounting, Organizations and Society, Elsevier, vol. 10(2), pages 211-224, April.
    8. Berry, A. J. & Capps, T. & Cooper, D. & Ferguson, P. & Hopper, T. & Lowe, E. A., 1985. "Management control in an area of the NCB: Rationales of accounting practices in a public enterprise," Accounting, Organizations and Society, Elsevier, vol. 10(1), pages 3-28, January.
    9. A. E. Fernández Jilberto, 1991. "Introduction," International Journal of Political Economy, Taylor & Francis Journals, vol. 21(1), pages 3-9, March.
    10. Humphrey, Christopher, 1994. "Reflecting on attempts to develop a financial management information system for the probation service in England and Wales: Some observations on the relationship between the claims of accounting and i," Accounting, Organizations and Society, Elsevier, vol. 19(2), pages 147-178, February.
    11. Jonathan Aylen, 1988. "Privatisation of the British Steel Corporation," Fiscal Studies, Institute for Fiscal Studies, vol. 9(3), pages 1-25, August.
    12. Hines, Ruth D., 1988. "Financial accounting: In communicating reality, we construct reality," Accounting, Organizations and Society, Elsevier, vol. 13(3), pages 251-261, April.
    13. Miller, Peter & O'Leary, Ted, 1990. "Making accountancy practical," Accounting, Organizations and Society, Elsevier, vol. 15(5), pages 479-498.
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    Cited by:

    1. Mueller, F. & Carter, C., 2007. "`We are all managers now': Managerialism and professional engineering in UK electricity utilities," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 181-195.
    2. Kerry Jacobs, 2009. "Beyond commercial in confidence: accounting for power privatisation in Victoria," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(8), pages 1258-1283, October.
    3. Luft, Joan & Shields, Michael D., 2003. "Mapping management accounting: graphics and guidelines for theory-consistent empirical research," Accounting, Organizations and Society, Elsevier, vol. 28(2-3), pages 169-249.
    4. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 21(2), pages 129-169, February.
    5. Tagesson, Torbjorn, 2007. "Does legislation or form of association influence the harmonization of accounting? A study of accounting in the Swedish water and sewage sector," Utilities Policy, Elsevier, vol. 15(4), pages 248-260, December.
    6. Jupe, Robert, 2012. "The privatization of British Energy: Risk transfer and the state," Accounting, Organizations and Society, Elsevier, vol. 37(2), pages 116-129.
    7. Cláudio de Araújo Wanderley & John Cullen & Mathew Tsamenyi, 2011. "Electricity Sector Reforms and the Tariff Review Process in Brazil," Chapters,in: Does Economic Governance Matter?, chapter 10 Edward Elgar Publishing.
    8. Abu Shiraz Rahaman & Jeff Everett & Dean Neu, 2007. "Accounting and the move to privatize water services in Africa," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 20(5), pages 637-670, September.
    9. Luca Gnan & Alessandro Hinna & Fabio Monteduro & Danila Scarozza, 2013. "Corporate governance and management practices: stakeholder involvement, quality and sustainability tools adoption," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 17(4), pages 907-937, November.
    10. repec:eee:crpeac:v:25:y:2014:i:6:p:529-538 is not listed on IDEAS
    11. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    12. A. Barretta & A. Riccaboni, 1998. "Internal Accounting Measurements and Information for External Parties: An Analysis of Their Relationship in the Italian Banking Sector," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(1), pages 71-99, March.
    13. Robert Ochoki Nyamori, 2009. "Construction and effects of markets in a local authority in New Zealand," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 22(7), pages 1055-1086, September.
    14. repec:eee:crpeac:v:50:y:2018:i:c:p:15-35 is not listed on IDEAS
    15. Ahrens, Thomas & Chapman, Christopher S., 2006. "Doing qualitative field research in management accounting: Positioning data to contribute to theory," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 819-841, November.
    16. repec:eee:crpeac:v:25:y:2014:i:6:p:423-445 is not listed on IDEAS
    17. repec:eee:crpeac:v:39:y:2016:i:c:p:45-58 is not listed on IDEAS
    18. repec:eee:crpeac:v:20:y:2009:i:3:p:343-378 is not listed on IDEAS
    19. Chua, Wai Fong, 2007. "Accounting, measuring, reporting and strategizing - Re-using verbs: A review essay," Accounting, Organizations and Society, Elsevier, vol. 32(4-5), pages 487-494.
    20. repec:eee:crpeac:v:21:y:2010:i:5:p:428-442 is not listed on IDEAS
    21. repec:eee:crpeac:v:45:y:2017:i:c:p:12-28 is not listed on IDEAS
    22. Mehmet Ugur & David Sunderland (ed.), 2011. "Does Economic Governance Matter?," Books, Edward Elgar Publishing, number 14356.
    23. Covaleski, Mark A. & Dirsmith, Mark W. & Weiss, Jane M., 2013. "The social construction, challenge and transformation of a budgetary regime: The endogenization of welfare regulation by institutional entrepreneurs," Accounting, Organizations and Society, Elsevier, vol. 38(5), pages 333-364.
    24. Chris Hunt & Dunstan, Keitha, 2008. "Why do Queensland Urban Water Entities Resist the Adoption of User Pays Pricing?," Working Paper Series 3999, Victoria University of Wellington, The New Zealand Institute for the Study of Competition and Regulation.

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