This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...

Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting...

Analyses the role of accounting data in collective bargaining in ot‐for‐profit organizations in four Canadian cases. Develops a model upon the constructs of “employer equivocality” and “union heterogeneity” to provide useful insights. Where employer equivocality is low and union...

This paper conducts a wide-ranging and critical interpretative review of the accountability of university accounting educators. The 'idea' of the university is reviewed briefly. Particular attention is given to analysing the implication of accounting and auditing in the ravaging of universities;...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...

Purpose – This paper is the third in a trilogy of papers to explore the use of accounting as a fundamental element in senior management's narrative regarding the privatization of a major transportation enterprise, Canadian National Railway (CN). The paper aims to examine how two accounting...

Purpose – The paper sets out to examine the use of accounting as part of the privatization process of a national railway in Canada. The argument is that proponents of the privatization used accounting strategically to justify and sustain the privatization. Major societal events, such as the...

This paper analyzes the accounting reasoning of two expert accounting witnesses at the 2006 trial of Enron executives who testified that the financial reporting of Enron conformed fully with US generally accepted accounting principles [GAAP]. We analyze the experts' evidence using argumentation...