Between 1972 and 1990, US electric utility companies cancelled orders for 117 nuclear power plants (NEI, 1996, pp. 1-6). The regulatory accounting methods adopted by utility rate setting commissions determined whether utilities could recover the losses on cancelled plants through higher rates....

Accounting practices are deeply implicated in the current financial crisis and in proposals for recapitalizing financial institutions and restoring stability to the global financial system. This essay discusses the methodological and theoretical gaps in accounting research that explain our...

As apartheid gave way to political freedom in South Africa in the last quarter of the 20th century, chartered accounting firms began to hire black South African trainees for the first time. The study examines the oral histories of black chartered accountants within the context of social closure...