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 data collected from various documents including those published by the regulator (such as laws, …
It is acknowledged in the accounting literature that accounting can play powerful roles in processes of organizational change (for example, Broadbent,1992; Hopwood, 1987, 1990; Laughlin, 1991). The need has been expressed also for further examples to be provided which develop our understanding of these roles and the nature and dynamics of organizational change (for example Hopwood, 1987, 1990;…