Affiliation:
1. Bozok University, Turkey
2. Rutgers Busines School, USA
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.
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Cited by
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