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Japanese cost management meets Sri Lankan politics

Wickramasinghe, Danture; Hopper, Trevor; Rathnasiri, … - In: Accounting, Auditing & Accountability Journal 17 (2004) 1, pp. 85-120

The Sri Lanka Telecommunications company was recently partially privatised and a major Japanese company became responsible for its management. Previously, it was a government department characterised by rule bound, bureaucratic management and political interventions into operational issues. The...

Persistent link: https://www.econbiz.de/10014640977

Customer disclosures, impression management and the construction of legitimacy

Ogden, Stuart; Clarke, Julia - In: Accounting, Auditing & Accountability Journal 18 (2005) 3, pp. 313-345

the ten recently privatised regional water companies in the UK. Although privatization required the water plcs to … new private sector status, it was clear from the nature of their privatization that they would experience difficulties in … achieving this. Privatization did little to change their previous monopoly character, and this created discrepancy with the …

Persistent link: https://www.econbiz.de/10014641022

The mobilization of accounting in preening for privatization

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 …

Persistent link: https://www.econbiz.de/10014641056

Accounting and the move to privatize water services in Africa

Shiraz Rahaman, Abu; Everett, Jeff; Neu, Dean - In: Accounting, Auditing & Accountability Journal 20 (2007) 5, pp. 637-670

Purpose – Using the recent attempts by the Ghanaian Government to privatize its urban water services, this paper seeks to understand the role and functioning of accounting within the global move to “reinvent government.” Design/methodology/approach – Unlike the attempts made in other...

Persistent link: https://www.econbiz.de/10014641116

A privatization success story: accounting and narrative expression over time

Craig, Russell; Amernic, Joel - In: Accounting, Auditing & Accountability Journal 21 (2008) 8, pp. 1085-1115

senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN … deployed to help sustain a rhetoric of post‐privatization success. The aptness (and the danger) of accounting language in … discourse in the aftermath of a privatization. A narrative perspective is adopted, in which an imagined future post‐privatization …

Persistent link: https://www.econbiz.de/10014641177

Accounting and Chilean pension reform

Himick, Darlene - In: Accounting, Auditing & Accountability Journal 22 (2009) 3, pp. 405-428

Purpose – The purpose of this paper is to shed light on accounting's role in bringing about a pension reform project in Chile under the authoritarian regime of Augusto Pinochet. The paper aims to reveal the specific role that the pension reform played in the regime's broader ideological goals,...

Persistent link: https://www.econbiz.de/10014641200

Management accounting in less developed countries: what is known and needs knowing

Hopper, Trevor; Tsamenyi, Mathew; Uddin, Shahzad; … - In: Accounting, Auditing & Accountability Journal 22 (2009) 3, pp. 469-514

Purpose – The purpose of this paper is to evaluate management accounting research in developing countries and formulate suggestions for its progression. Design/methodology/approach – This is a desk based study of existing literature analysed through a framework of management control...

Persistent link: https://www.econbiz.de/10014641202

New Labour, Network Rail and the third way

Jupe, Robert - In: Accounting, Auditing & Accountability Journal 22 (2009) 5, pp. 709-735

Purpose – The paper aims to examine the role, funding and status of Network Rail, a very significant example of New Labour's attempt to operationalise the “third way”. The analysis of Network Rail is used to critique the “third way” approach to policy‐making in Britain....

Persistent link: https://www.econbiz.de/10014641210

Beyond commercial in confidence: accounting for power privatisation in Victoria

Jacobs, Kerry - In: Accounting, Auditing & Accountability Journal 22 (2009) 8, pp. 1258-1283

Purpose – The purpose of this paper is to examine whether the use of commercial‐in‐confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda. Design/methodology/approach – A case study is...

Persistent link: https://www.econbiz.de/10014641236

Profit sharing and organizational change

Ogden, Stuart G. - In: Accounting, Auditing & Accountability Journal 8 (1995) 4, pp. 23-47

Senior management in the newly privatized water companies have been keen to secure employee commitment to the new commercial goals they are ow pursuing. Considers the use of profit sharing as a rhetorical device for this purpose. The introduction of profit sharing schemes was intended by...

Persistent link: https://www.econbiz.de/10014641539