The deployment of accounting‐related rhetoric in the prelude to a privatization
The deployment of accounting‐related rhetoric in the prelude to a privatization
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私有化前奏中会计相关言论的运用
DOI：
10.1108/09513570410525201
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发表时间：
2004
期刊：
影响因子：
--
通讯作者：
J. Amernic
中科院分区：
文献类型：
--
作者：
R. Craig;J. Amernic
本文讨论了围绕加拿大国家铁路（CN）私有化的争论。它分析了 CN 首席执行官 Paul Tellier 在 1995 年 2 月正式宣布加拿大政府打算将 CN 私有化之前的两年半内使用会计语言、概念和信息的方式。特别关注的是泰利尔在 CN 内部员工月报上发表的文章文本。该论文强调了会计在构建“私有化心态”和说服员工接受组织方向和文化变革方面的潜力。研究发现，在私有化前夕，会计的语言和技术特征被利用，以帮助维持私有化决策的经济智慧。
This paper addresses the discursive struggle surrounding the privatization of Canadian National Railway (CN). It analyses aspects of the way in which accounting language, concepts and information were deployed by Paul Tellier, CEO of CN in the two and a half years prior to the formal announcement, in February 1995, that the Canadian Government intended to privatize CN. Particular focus is applied to the text of Tellier's articles in CN's monthly internal employee newspaper. The paper highlights the potential for accounting to be implicated in constructing a “privatization mentality” and in persuading employees to accept a change in organizational orientation and culture. The study finds that the language and technical features of accounting were exploited in the prelude to privatization to help sustain the economic wisdom of a privatization decision.