Please use this identifier to cite or link to this item:
192.168.6.56/handle/123456789/104396
Title: | A privatization success story:accounting and narrativeexpression over time |
Authors: | Russell Craig, Joel Amernic |
Keywords: | Accounting, Privatization, Canada, Railways, Narratives, Company performancePaper typeResearch paper |
Issue Date: | 2008 |
Publisher: | Emerald |
Description: | 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 performance benchmarks (the operating ratio, and free cash flow) were deployed to help sustain a rhetoric of post-privatization success. The aptness (and the danger) of accounting language in strategic narrative is highlighted. |
URI: | http://196.189.45.87:8080/handle/123456789/104396 |
Appears in Collections: | Accounting and Finance |
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