Accounting as a social practice: US railroad regulation, value of service accounting, and regional economic development

Betul Acikgoz, Paul Miranti, Dan Palmon

Research output: Contribution to journalArticlepeer-review

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.

Original languageEnglish (US)
Pages (from-to)125-146
Number of pages22
JournalAccounting History
Volume27
Issue number1
DOIs
StatePublished - Feb 2022

All Science Journal Classification (ASJC) codes

  • Accounting
  • History

Keywords

  • US railroads
  • commodity rates
  • freight rate cross-subsidies
  • income redistribution
  • regulatory accounting
  • social welfare
  • value of service accounting

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