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 language | English (US) |
|---|---|
| Pages (from-to) | 125-146 |
| Number of pages | 22 |
| Journal | Accounting History |
| Volume | 27 |
| Issue number | 1 |
| DOIs | |
| State | Published - 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