Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 19 (2006) 1, pp. 82-95
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 privatization of national assets, merit close scrutiny so that an …