Transforming the frameworks of accountability: the case of water privatization

Article Abstract:

The influence of accounting and accounting information over the organizational change processes in the 10 Regional Water Authorities of England and Wales is examined. The transformative abilities of accounting have been used to reshape organizational objectives, transform the definition of organizational practices and mold perceptions of critical issues. The constitutive role of accounting in the active development of organizational purposes can be seen in the level by which accounting has been used in rationalizing several new strategic positions. The vocabulary of costs, on the other hand, acted as a yardstick of new internal operational measures of performance and management accountability. Furthermore, the transformative capacities of accounting were embraced in creating a new economic language of organizational motive that has a vocabulary of profits as its basis.

Water resources development, Water resource development

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Accounting for organizational performance: the construction of the customer in the privatized water industry

Article Abstract:

The construction of the concepts of 'the customer' and 'customer service' in the UK's privatized water industry is examined. The Conservative Government tried to justify the privatization program by introducing a new regulatory system operated by the Office of Water Services to ensure that the benefits of greater efficiency resulting from the program would be passed on to customers in the form of improved service and lower prices. The Government's claims of benefits to customers have created a need for new forms of accounting and accountability in the newly privatized water utilities. This new accounting for customer service and how it facilitated the operationalization of the concept of 'the customer' in the new companies are discussed.

Water Supply and Irrigation Systems, Water supply, Water Utilities, Analysis, Services, Customer service, Consumers

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The appearance and disappearance of accounting: wage determination in the U.K. coal industry

Article Abstract:

The documentation of the appearance and subsequent disappearance of accounting in wage determination in the coal industry in Great Britain in two contrasting time periods has shown that accounting can be removed from a single arena as easily as it was implemented. The perspectives of accounting's instability in wage determination include the changing role of accounting, the change in the receptivity of the participants to an accounting, and the changing role played by accounting in the resolution of disputes.

History, Wages, Wages and salaries, Coal industry, Great Britain

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