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Privatisation and electricity sector reforms in Brazil:accounting perspective

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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, resolutions and technical notes), as well as
information from distribution companies and other government agencies.
Findings – It is found that regulatory accounting played different roles under the different electricity
sector reforms implemented in Brazil. For example, regulatory accounting was minimally used during
the first reform, and this brought a range of problems of implementation and consolidation of the
electricity sector model. However, regulatory accounting played an essential role in the regulatory
framework under the second reform, and this in part contributed to addressing some of the problems
of the sector.
Originality/value – This is the first study that describes and explains the Brazilian electricity sector
reforms by analysing the so-called core issues in regulatory accounting and tariff review process. The
paper contributes to the literature by providing a broader picture of the interconnection between
regulatory accounting and the regulator’s objectives.

Keywords Electric power systems, Regulation, Accounting, Tariffs, Brazil

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Ketersediaan

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Informasi Detail

Judul Seri

Journal of Accounting in Emerging Economies

No. Panggil

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Penerbit

: Emeral Group., 2011

Deskripsi Fisik

Journal of Accounting in Emerging Economies Vol. 1 No. 1, 2011 pp. 53-75

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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