Analysis of change in external accountability and accounting in privatized industries : a case study of british gas
By: CONRAD, Lynne
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Contributor(s): SHERER, Michael.
Material type: 
ArticlePublisher: 2001Public Administration an International Quarterly 79, 3, p. 511-532Abstract: This study investigates the consequences of regulation of organizational and accounting change in privatized industries by means of case study of the gas industry, with particular emphasis on issues of accountability and the role of accouting information. the paper extends Stewart and ranson`s (1988) discussion of the distinctive conditions which apply to public and private sector organizations by highlighting an importnat interim phase in relation to privatized industries, where public service obligations coexist to varying defrees with private sector objectives. The extension of their frame work of public and private sector models to inlude a new `commercial`model provides the basis for an analytical framework encompassing the three cultures - that is, public service, commerial and competition - wich is used to understand organizational change in the gas industry
| Item type | Current location | Collection | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Periódico | Biblioteca Graciliano Ramos | Periódico | Not for loan |
This study investigates the consequences of regulation of organizational and accounting change in privatized industries by means of case study of the gas industry, with particular emphasis on issues of accountability and the role of accouting information. the paper extends Stewart and ranson`s (1988) discussion of the distinctive conditions which apply to public and private sector organizations by highlighting an importnat interim phase in relation to privatized industries, where public service obligations coexist to varying defrees with private sector objectives. The extension of their frame work of public and private sector models to inlude a new `commercial`model provides the basis for an analytical framework encompassing the three cultures - that is, public service, commerial and competition - wich is used to understand organizational change in the gas industry
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