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dc.contributor.authorMichelon, Giovanna
dc.contributor.authorPilonato, Silvia
dc.contributor.authorCugini, Antonella
dc.date.accessioned2013-11-22T15:18:58Z
dc.date.issued2013
dc.description.abstractPurpose: 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.format.medium2
dc.identifier.citation14(2), pp.147-162en_GB
dc.identifier.doi10.1108/09675421311291892
dc.identifier.urihttp://hdl.handle.net/10871/13996
dc.language.isoenen_GB
dc.publisherEmeralden_GB
dc.relation.urlhttp://www.emeraldinsight.com/journals.htm?issn=0967-5426en_GB
dc.rights.embargoreasonPublisher's requirementsen_GB
dc.subjectcost accountingen_GB
dc.subjectnetwork servicesen_GB
dc.subjectactivity-based costingen_GB
dc.subjectrail transport companiesen_GB
dc.titleInnovating accounting practices in rail transport companiesen_GB
dc.typeArticleen_GB
dc.identifier.issn0967-5426
dc.descriptiontypes: Articleen_GB
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.journalJournal of Applied Accounting Researchen_GB


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