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Beyond commercial in confidence: accounting for power privatisation in Victoria

Jacobs, Kerry


Purpose - The purpose of this paper is to examine whether the use of commercial-in-confidence arrangements within the public sector allows the deliberate manipulation of accounting figures to generate support for the privatisation agenda. Design/methodology/approach - A case study is presented of an Australian power entity, United Energy, where the privatisation was subject to commercial-in-confidence restrictions and differing opinions as to the accuracy of the entity's financial accounts...[Show more]

CollectionsANU Research Publications
Date published: 2009
Type: Journal article
Source: Accounting Auditing and Accountability Journal
DOI: 10.1108/09513570910999300


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