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Accounting for UK rail freight track charges: privatisation, politics and the pursuit of private sector vested interests

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  • John Stittle

Abstract

In 1996, the UK government privatised the railway industry based on a separation of rail infrastructure from train operations. Track, stations and signalling were transferred to a private sector infrastructure company, Railtrack plc. Separate passenger and freight train operators were required to pay track access charges to Railtrack for use of its rail infrastructure.

Suggested Citation

  • John Stittle, 2004. "Accounting for UK rail freight track charges: privatisation, politics and the pursuit of private sector vested interests," Accounting Forum, Taylor & Francis Journals, vol. 28(4), pages 403-425, December.
    • Handle: RePEc:taf:accfor:v:28:y:2004:i:4:p:403-425
    DOI: 10.1016/j.accfor.2004.05.002
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    Cited by:

    1. Matthews, Bryan & Evangelinos, Christos & Johnson, Daniel & Meunier, David, 2009. "Impacts and incentives of differentiated rail infrastructure charges in Europe - focus on freight," European Transport \ Trasporti Europei, ISTIEE, Institute for the Study of Transport within the European Economic Integration, issue 43, pages 83-112.
    2. Jane Broadbent & James Guthrie, 2008. "Public sector to public services: 20 years of “contextual” accounting research," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 21(2), pages 129-169, February.
    3. Chaney, Paul, 2014. "Mixed-methods analysis of political parties׳ manifesto discourse on rail transport policy: Westminster, Scottish, Welsh and Northern Irish elections 1945–2011," Transport Policy, Elsevier, vol. 35(C), pages 275-285.
    4. Josiah, Jairos & Burton, Bruce & Gallhofer, Sonja & Haslam, Jim, 2010. "Accounting for privatisation in Africa? Reflections from a critical interdisciplinary perspective," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(5), pages 374-389.

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