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Journal Articles

From Rate Regulation to Financial Control: Accounting and Public Policy at the Interstate Commerce Commission, 1887–1933

Paul J. Miranti, Jr., Deirdre M. Collier, Dan Palmon
Journal: Accounting Historians Journal
Accounting Historians Journal (2023) 50 (2): 77–91.
https://doi.org/10.2308/AAHJ-2022-027
Published: 01 December 2023
...Paul J. Miranti, Jr.; Deirdre M. Collier; Dan Palmon ABSTRACT This paper focuses on the Interstate Commerce Commission’s (ICC’s) application of accounting to achieve public policy goals for the U.S. railroad industry. The ICC began in 1887 with a mandate to ensure competition in the transportation...
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