This paper reviews and evaluates the literature concerning the privatisation and regulation of the utility industries in the UK. The economic theories behind and political reasons for the programme are considered to give the reader an appreciation of the environment from which these...

This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use of such models. The use of accounting in this...

Advances in Environmental Accounting &Managementaims to advance knowledge of the management of corporateenvironmental impacts. It aims to increase the awareness of management accounting practitioners, investors, and other stakeholders of the financial andsocial consequences of corporate...

Analysis and Comparison of Sustainability Competencies Internationally: The CGMA MapSummary of Content Analysis; Interviews and Supporting Documentation; Where Does CPA Canada Stand?; Discussion, Conclusions, and Future Research; Future Direction; Notes; Acknowledgments; References; Interview...