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A privatization success story: accounting and narrative expression over time
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) October, pp. 1085-1115
Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in …). The paper aims to examine how two accounting performance benchmarks (the operating ratio, and free cash flow) were … deployed to help sustain a rhetoric of post-privatization success. The aptness (and the danger) of accounting language in …
Persistent link: https://www.econbiz.de/10009318130
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The mobilization of accounting in preening for privatization
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 19 (2006) November, pp. 82-95
Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …
Persistent link: https://www.econbiz.de/10009358180
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The mobilization of accounting in preening for privatization
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 19 (2006) January, pp. 82-95
Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …
Persistent link: https://www.econbiz.de/10009275353
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The concept of taonga in Maori culture: insights for accounting
Craig, Russell; Taonui, Rawiri; Wild, Susan - In: Accounting, Auditing & Accountability Journal 25 (2012) August, pp. 1025-1047
Purpose – The indigenous Maori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Maori term to asset, taonga....
Persistent link: https://www.econbiz.de/10010592215
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The deployment of accounting‐related rhetoric in the prelude to a privatization
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 41-58
analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in … paper highlights the potential for accounting to be implicated in constructing a “privatization mentality” and in persuading … of accounting were exploited in the prelude to privatization to help sustain the economic wisdom of a privatization …
Persistent link: https://www.econbiz.de/10014640975
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The mobilization of accounting in preening for privatization
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 19 (2006) 1, pp. 82-95
Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national … railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain … accounting world thus constructed should not be permitted to pass unchallenged. Design/methodology/approach – The paper explores …
Persistent link: https://www.econbiz.de/10014641056
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A privatization success story: accounting and narrative expression over time
Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) 8, pp. 1085-1115
Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in …). The paper aims to examine how two accounting performance benchmarks (the operating ratio, and free cash flow) were … deployed to help sustain a rhetoric of post‐privatization success. The aptness (and the danger) of accounting language in …
Persistent link: https://www.econbiz.de/10014641177
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The concept of taonga in Māori culture: insights for accounting
Craig, Russell; Taonui, Rawiri; Wild, Susan - In: Accounting, Auditing & Accountability Journal 25 (2012) 6, pp. 1025-1047
Purpose – The indigenous Māori culture of New Zealand offers valuable insights for the development of ideas about the concept of asset. To highlight such insights, and to encourage a rethinking, this paper aims to explore the meaning of the closest Māori term to asset, taonga ....
Persistent link: https://www.econbiz.de/10014641382
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Employer Equivocality and Union Heterogeneity as Determinants of the Role of Accounting in Collective Bargaining
Amernic, Joel; Craig, Russell - In: Accounting, Auditing & Accountability Journal 5 (1992) 1
Analyses the role of accounting data in collective bargaining in ot‐for‐profit organizations in four Canadian cases … employer equivocality is low and union heterogeneity is high, the analysis reveals that accounting data are not sought for …, and the extent of recourse to, accounting data.  …
Persistent link: https://www.econbiz.de/10014641468