de Araújo Wanderley, Cláudio; Cullen, John; Tsamenyi, … - In: Journal of Accounting in Emerging Economies 1 (2011) 1, pp. 53-75
Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on...