Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development
Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting t...
Gespeichert in:
| Veröffentlicht in: | Accounting history 2022-02, Vol.27 (1), p.125-146 |
|---|---|
| Hauptverfasser: | , , |
| Format: | Artikel |
| Sprache: | eng |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Tags: |
Tag hinzufügen
Keine Tags, Fügen Sie den ersten Tag hinzu!
|
| container_end_page | 146 |
|---|---|
| container_issue | 1 |
| container_start_page | 125 |
| container_title | Accounting history |
| container_volume | 27 |
| creator | Acikgoz, Betul Miranti, Paul Palmon, Dan |
| description | Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US. |
| doi_str_mv | 10.1177/10323732211040275 |
| format | Article |
| fullrecord | <record><control><sourceid>proquest_econi</sourceid><recordid>TN_cdi_proquest_journals_2626200849</recordid><sourceformat>XML</sourceformat><sourcesystem>PC</sourcesystem><informt_id>10.3316/informit.294078517804488</informt_id><sage_id>10.1177_10323732211040275</sage_id><sourcerecordid>2626200849</sourcerecordid><originalsourceid>FETCH-LOGICAL-c443t-b16bbaba759d01b2ebbb1ec2c7cde0e14d278709499a643a08d7adc05cdd0a8b3</originalsourceid><addsrcrecordid>eNqdkEtv1DAURi0EEmXoD-jOEtum-JVxzK6qKA9VYkG7tq4fGTzKxMF2BvHv6zSIQUJigbywpXu-c68vQheUXFEq5VtKOOOSM0YpEYTJ9hk6o1KohnMpntd3rTcL8BK9ynlPCKOVP0M_rq2N81jCuMOQMeAcbYABTwlsCda_ww9fcYIwpAgOJ7-bByghjpf4CMPscexx9ulYSQy_TZcYxie4gtXlbRzjIVjs_NEPcTr4sbxGL3oYsj__dW_Qw-37-5uPzd2XD59uru8aKwQvjaFbY8CAbJUj1DBvjKHeMiut88RT4ZjsJFFCKdgKDqRzEpwlrXWOQGf4Br1ZvVOK32efi97HOdWpsmbbegjphKoUXSmbYs7J93pK4QDpp6ZEL_vVf-23ZvCaWb4X8ikhFVeCtXX-DbpakQw7f2r8L-f9GkiHULSNw-Dtsu28h5J19pDsNx3GPj7VY9ppF8Pi45xuTwWmBJFdS2VHhOi6qv38hxYm6Mv_yx4Bq3G9cw</addsrcrecordid><sourcetype>Aggregation Database</sourcetype><iscdi>true</iscdi><recordtype>article</recordtype><pqid>2626200849</pqid></control><display><type>article</type><title>Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development</title><source>Access via SAGE</source><creator>Acikgoz, Betul ; Miranti, Paul ; Palmon, Dan</creator><creatorcontrib>Acikgoz, Betul ; Miranti, Paul ; Palmon, Dan</creatorcontrib><description>Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US.</description><identifier>ISSN: 1032-3732</identifier><identifier>EISSN: 1749-3374</identifier><identifier>DOI: 10.1177/10323732211040275</identifier><language>eng</language><publisher>Geelong, VIC: Sage Publications</publisher><subject>Accounting ; Economic development ; Freight ; Income redistribution ; Practice ; Railroads ; Railroads and state ; Rates ; Regulation ; Social service</subject><ispartof>Accounting history, 2022-02, Vol.27 (1), p.125-146</ispartof><rights>The Author(s) 2021</rights><lds50>peer_reviewed</lds50><woscitedreferencessubscribed>false</woscitedreferencessubscribed><citedby>FETCH-LOGICAL-c443t-b16bbaba759d01b2ebbb1ec2c7cde0e14d278709499a643a08d7adc05cdd0a8b3</citedby><cites>FETCH-LOGICAL-c443t-b16bbaba759d01b2ebbb1ec2c7cde0e14d278709499a643a08d7adc05cdd0a8b3</cites><orcidid>0000-0003-0140-3461</orcidid></display><links><openurl>$$Topenurl_article</openurl><openurlfulltext>$$Topenurlfull_article</openurlfulltext><thumbnail>$$Tsyndetics_thumb_exl</thumbnail><linktopdf>$$Uhttps://journals.sagepub.com/doi/pdf/10.1177/10323732211040275$$EPDF$$P50$$Gsage$$H</linktopdf><linktohtml>$$Uhttps://journals.sagepub.com/doi/10.1177/10323732211040275$$EHTML$$P50$$Gsage$$H</linktohtml><link.rule.ids>314,780,784,21819,27924,27925,43621,43622</link.rule.ids></links><search><creatorcontrib>Acikgoz, Betul</creatorcontrib><creatorcontrib>Miranti, Paul</creatorcontrib><creatorcontrib>Palmon, Dan</creatorcontrib><title>Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development</title><title>Accounting history</title><addtitle>Accounting History</addtitle><description>Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US.</description><subject>Accounting</subject><subject>Economic development</subject><subject>Freight</subject><subject>Income redistribution</subject><subject>Practice</subject><subject>Railroads</subject><subject>Railroads and state</subject><subject>Rates</subject><subject>Regulation</subject><subject>Social service</subject><issn>1032-3732</issn><issn>1749-3374</issn><fulltext>true</fulltext><rsrctype>article</rsrctype><creationdate>2022</creationdate><recordtype>article</recordtype><recordid>eNqdkEtv1DAURi0EEmXoD-jOEtum-JVxzK6qKA9VYkG7tq4fGTzKxMF2BvHv6zSIQUJigbywpXu-c68vQheUXFEq5VtKOOOSM0YpEYTJ9hk6o1KohnMpntd3rTcL8BK9ynlPCKOVP0M_rq2N81jCuMOQMeAcbYABTwlsCda_ww9fcYIwpAgOJ7-bByghjpf4CMPscexx9ulYSQy_TZcYxie4gtXlbRzjIVjs_NEPcTr4sbxGL3oYsj__dW_Qw-37-5uPzd2XD59uru8aKwQvjaFbY8CAbJUj1DBvjKHeMiut88RT4ZjsJFFCKdgKDqRzEpwlrXWOQGf4Br1ZvVOK32efi97HOdWpsmbbegjphKoUXSmbYs7J93pK4QDpp6ZEL_vVf-23ZvCaWb4X8ikhFVeCtXX-DbpakQw7f2r8L-f9GkiHULSNw-Dtsu28h5J19pDsNx3GPj7VY9ppF8Pi45xuTwWmBJFdS2VHhOi6qv38hxYm6Mv_yx4Bq3G9cw</recordid><startdate>20220201</startdate><enddate>20220201</enddate><creator>Acikgoz, Betul</creator><creator>Miranti, Paul</creator><creator>Palmon, Dan</creator><general>Sage Publications</general><general>SAGE Publications</general><general>Sage Publications Ltd</general><scope>OQ6</scope><scope>AAYXX</scope><scope>CITATION</scope><orcidid>https://orcid.org/0000-0003-0140-3461</orcidid></search><sort><creationdate>20220201</creationdate><title>Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development</title><author>Acikgoz, Betul ; Miranti, Paul ; Palmon, Dan</author></sort><facets><frbrtype>5</frbrtype><frbrgroupid>cdi_FETCH-LOGICAL-c443t-b16bbaba759d01b2ebbb1ec2c7cde0e14d278709499a643a08d7adc05cdd0a8b3</frbrgroupid><rsrctype>articles</rsrctype><prefilter>articles</prefilter><language>eng</language><creationdate>2022</creationdate><topic>Accounting</topic><topic>Economic development</topic><topic>Freight</topic><topic>Income redistribution</topic><topic>Practice</topic><topic>Railroads</topic><topic>Railroads and state</topic><topic>Rates</topic><topic>Regulation</topic><topic>Social service</topic><toplevel>peer_reviewed</toplevel><toplevel>online_resources</toplevel><creatorcontrib>Acikgoz, Betul</creatorcontrib><creatorcontrib>Miranti, Paul</creatorcontrib><creatorcontrib>Palmon, Dan</creatorcontrib><collection>ECONIS</collection><collection>CrossRef</collection><jtitle>Accounting history</jtitle></facets><delivery><delcategory>Remote Search Resource</delcategory><fulltext>fulltext</fulltext></delivery><addata><au>Acikgoz, Betul</au><au>Miranti, Paul</au><au>Palmon, Dan</au><format>journal</format><genre>article</genre><ristype>JOUR</ristype><atitle>Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development</atitle><jtitle>Accounting history</jtitle><addtitle>Accounting History</addtitle><date>2022-02-01</date><risdate>2022</risdate><volume>27</volume><issue>1</issue><spage>125</spage><epage>146</epage><pages>125-146</pages><issn>1032-3732</issn><eissn>1749-3374</eissn><abstract>Employing a methodological model proposed by Anthony G. Hopwood and refined by Peter Miller, which emphasizes the role of accounting as a social practice, this study examines how the US Interstate Commerce Commission (ICC) accepted the application of the value of service accounting in rate-setting to facilitate the redistribution of income and wealth to the undeveloped economies of the South and West regions of the US.</abstract><cop>Geelong, VIC</cop><pub>Sage Publications</pub><doi>10.1177/10323732211040275</doi><tpages>22</tpages><orcidid>https://orcid.org/0000-0003-0140-3461</orcidid></addata></record> |
| fulltext | fulltext |
| identifier | ISSN: 1032-3732 |
| ispartof | Accounting history, 2022-02, Vol.27 (1), p.125-146 |
| issn | 1032-3732 1749-3374 |
| language | eng |
| recordid | cdi_proquest_journals_2626200849 |
| source | Access via SAGE |
| subjects | Accounting Economic development Freight Income redistribution Practice Railroads Railroads and state Rates Regulation Social service |
| title | Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development |
| url | https://sfx.bib-bvb.de/sfx_tum?ctx_ver=Z39.88-2004&ctx_enc=info:ofi/enc:UTF-8&ctx_tim=2025-01-04T00%3A18%3A34IST&url_ver=Z39.88-2004&url_ctx_fmt=infofi/fmt:kev:mtx:ctx&rfr_id=info:sid/primo.exlibrisgroup.com:primo3-Article-proquest_econi&rft_val_fmt=info:ofi/fmt:kev:mtx:journal&rft.genre=article&rft.atitle=Accounting%20as%20a%20social%20practice:%20US%20railroad%20regulation,%20value%20of%20service%20accounting,%20and%20regional%20economic%20development&rft.jtitle=Accounting%20history&rft.au=Acikgoz,%20Betul&rft.date=2022-02-01&rft.volume=27&rft.issue=1&rft.spage=125&rft.epage=146&rft.pages=125-146&rft.issn=1032-3732&rft.eissn=1749-3374&rft_id=info:doi/10.1177/10323732211040275&rft_dat=%3Cproquest_econi%3E2626200849%3C/proquest_econi%3E%3Curl%3E%3C/url%3E&disable_directlink=true&sfx.directlink=off&sfx.report_link=0&rft_id=info:oai/&rft_pqid=2626200849&rft_id=info:pmid/&rft_informt_id=10.3316/informit.294078517804488&rft_sage_id=10.1177_10323732211040275&rfr_iscdi=true |