This paper considers pathways of organizational change within British Rail (BR) during its long period of commercialization culminating in privatization. The Laughlin (1991) and Parker (1995a) frameworks are used to demonstrate how a new interpretative scheme supplanted the previous...

This paper considers pathways of organizational change within British Rail (BR) during its long period of commercialization culminating in privatization. The Laughlin (1991) and Parker (1995a) frameworks are used to demonstrate how a new interpretative scheme supplanted the previous...

International Financial Reporting Standards (IFRS) were developed in advanced economies, but are increasingly being applied in emergent economies, potentially ignoring considerations of whether IFRS are appropriate or relevant to such economies. This case study examines the relevance and...

"An Unreal Number" examines pension accounting and, in particular, its effects on the results and financial position of the sponsor of a defined benefit pension plan. Current pension accounting standards are better than their predecessors because they seek to provide information about the value...

The debate on rail privatisation often seems to focus on very narrow issues. Those on both sides of the argument seem to be able to employ a mass of statistics to prove their point. Proponents of privatisation suggest, with some credibility, that all was reasonably well with the privatised...