000			01507naa a2200193uu 4500
001			10314
003			OSt
005			20190211155009.0
008			030121s2005 xx ||||gr |0|| 0 eng d
100	1		_aCONRAD, Lynne _92387
245	1	0	_aAnalysis of change in external accountability and accounting in privatized industries : _ba case study of british gas
260			_c2001
520	3		_aThis 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
700	1		_aSHERER, Michael _915886
773	0	8	_tPublic Administration an International Quarterly _g79, 3, p. 511-532 _d, 2001 _w
942			_cS
998			_a20030121 _bCassio _cCassio
998			_a20060609 _b1202^b _cQuiteria
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c10440 _d10440
041			_aeng