dc.contributor.author | Michelon, Giovanna | |
dc.contributor.author | Pilonato, Silvia | |
dc.contributor.author | Cugini, Antonella | |
dc.date.accessioned | 2013-11-22T15:18:58Z | |
dc.date.issued | 2013-09-09 | |
dc.description.abstract | Purpose: The main purpose of the study is to present and discuss an accounting
innovation in the cost measurement system of rail transport companies.
Methodology: We identify the distinctive features that cost accounting systems should
have in order to capture the particular structure of the production process of rail transport
companies and develop an innovative accounting practice that addresses the specific features
of railway services, particularly the high fixed costs associated with the infrastructure. This
accounting innovation is applied to Trentino Trasporti, a medium-sized, privately owned
passenger railway company operating in the Trentino Alto Adige region of Italy.
Results: Evidence suggests that the new accounting practice facilitates the operational
connection between the company’s resources and their consumption during the provision of
transport services.
Practical implication: This connection enables companies to identify new
opportunities for improvement and cost optimisation by finding the real origins of cost
consumption in the provision of rail transport services. | en_GB |
dc.identifier.citation | Vol. 14(2), pp.147-162 | en_GB |
dc.identifier.doi | 10.1108/09675421311291892 | |
dc.identifier.uri | http://hdl.handle.net/10871/13996 | |
dc.language.iso | en | en_GB |
dc.publisher | Emerald | en_GB |
dc.rights.embargoreason | Publisher's requirements | en_GB |
dc.subject | cost accounting | en_GB |
dc.subject | network services | en_GB |
dc.subject | activity-based costing | en_GB |
dc.subject | rail transport companies | en_GB |
dc.title | Innovating accounting practices in rail transport companies | en_GB |
dc.type | Article | en_GB |
dc.identifier.issn | 0967-5426 | |
dc.description | ‘This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/
Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.' | en_GB |
dc.identifier.journal | Journal of Applied Accounting Research | en_GB |
refterms.dateFOA | 2015-08-30T23:00:00Z | |