Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting...

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 the privatization. Major societal events, such as the...

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 the privatization. Major societal events, such as the...

This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal...

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 the privatization. Major societal events, such as the...

Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting...