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....

This paper examines the ideological role management accounting research and education play in presenting a particular, partial and contested view of manufacturing reform as if it were universal. As a counterpoint to conventional management discourse, the study presents the critique of new...