Purpose – The paper seeks to examine the evolution of regulatory accounting within the context of the Brazilian electricity sector reforms. The paper traces the process of the reforms and the development of the regulatory accounting system. Design/methodology/approach – The paper is based on...

Purpose – The aim of this paper is to present a reinforced version of structuration theory, known as strong structuration theory, set out in Stones as a disciplined approach to qualitative case study research in the organization, management and accounting fields. This framework challenges the...