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 …

to the Canadian accounting environment, and used as a dependent variable. Findings – This paper finds that companies that …

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 …

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 …

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 …

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 …

to the Canadian accounting environment, and used as a dependent variable. Findings – This paper finds that companies that …