TY  - JOUR
AB  - This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these organisations were born and the implications for their continued existence. Once this has been established the paper then considers the role that accounting has played and will continue to play in these industries. This includes consideration of the technical questions which these new organisations are asking and also the role that accounting has in the organisational structure and culture. It draws as a conclusion that these recently privatised industries provide a unique and rich source for further accounting research.
VL  - 13
IS  - 2
SN  - 0268-6902
DO  - 10.1108/02686909810202818
UR  - https://doi.org/10.1108/02686909810202818
AU  - Cooper Stuart
PY  - 1998
Y1  - 1998/01/01
TI  - Control, accounting and value‐for‐money implications of utility regulation: a literature review
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 117
EP  - 125
Y2  - 2024/04/23
ER  -