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Effect of product mix and technology on responsibility accounting, account proliferation and product unbundling in the Texas utility industry

Dowd, Joe E. - In: Managerial Auditing Journal 16 (2001) 2, pp. 76-87

utilities. Analyses find that the more heterogeneous the products offered and the more diverse the production technologies …

Persistent link: https://www.econbiz.de/10014928663

Control, accounting and value‐for‐money implications of utility regulation: a literature review

Cooper, Stuart - In: Managerial Auditing Journal 13 (1998) 2, pp. 117-125

This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these...

Persistent link: https://www.econbiz.de/10014929610