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....

There is currently a popular view that the world is undergoing profound changes in the fundamental relationships upon which it is organised. In particular, there is widespread talk of a 'globalised' economy, facilitated by and associated with 'new' technologies and practices. There is a further...

Performance reporting continues to receive considerable attention from standard setters, professional organizations and academia. The issue is complex, given the importance of accountability to government agencies and the many competing demands placed on government managers. Using the...