{"id":"https://openalex.org/W2060033466","doi":"https://doi.org/10.1016/j.accfor.2006.02.003","title":"\u2018Not our problem\u2019: UK Government\u2019s fiscal obligations towards the privatised railway network","display_name":"\u2018Not our problem\u2019: UK Government\u2019s fiscal obligations towards the privatised railway network","publication_year":2006,"publication_date":"2006-04-20","ids":{"openalex":"https://openalex.org/W2060033466","doi":"https://doi.org/10.1016/j.accfor.2006.02.003","mag":"2060033466"},"language":"en","primary_location":{"id":"doi:10.1016/j.accfor.2006.02.003","doi":"https://doi.org/10.1016/j.accfor.2006.02.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2006.02.003","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5046316811","display_name":"Sean McCartney","orcid":"https://orcid.org/0000-0002-9642-0039","observed_orcids":["https://orcid.org/0000-0002-9642-0039"]},"institutions":[{"id":"https://openalex.org/I110002522","display_name":"University of Essex","ror":"https://ror.org/02nkf1q06","country_code":"GB","type":"education","lineage":["https://openalex.org/I110002522"]}],"countries":["GB"],"is_corresponding":false,"raw_author_name":"S. McCartney","raw_affiliation_strings":["Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK","institution_ids":["https://openalex.org/I110002522"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5080867387","display_name":"John Stittle","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I110002522","display_name":"University of Essex","ror":"https://ror.org/02nkf1q06","country_code":"GB","type":"education","lineage":["https://openalex.org/I110002522"]}],"countries":["GB"],"is_corresponding":true,"raw_author_name":"J. Stittle","raw_affiliation_strings":["Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Finance and Management, University of Essex, Wivenhoe Park, Colchester, Essex CO4 3SQ, UK","institution_ids":["https://openalex.org/I110002522"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5080867387"],"corresponding_institution_ids":["https://openalex.org/I110002522"],"apc_list":{"value":1100,"currency":"USD","value_usd":1100},"apc_paid":null,"fwci":1.7363,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.92677336,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":96},"biblio":{"volume":"30","issue":"2","first_page":"139","last_page":"153"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.32710000872612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.32710000872612,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.288100004196167,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13439","display_name":"Transport and Economic Policies","score":0.26420000195503235,"subfield":{"id":"https://openalex.org/subfields/3313","display_name":"Transportation"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/uk-government","display_name":"British government","score":0.48899999260902405},{"id":"https://openalex.org/keywords/public-sector-accounting","display_name":"public sector accounting","score":0.44600000977516174},{"id":"https://openalex.org/keywords/railway-privatization","display_name":"railway privatization","score":0.5649999976158142}],"concepts":[{"id":"https://openalex.org/C54879946","wikidata":"https://www.wikidata.org/wiki/Q475350","display_name":"Contingent liability","level":3,"score":0.7457507848739624},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.5637199878692627},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5615217089653015},{"id":"https://openalex.org/C2778348171","wikidata":"https://www.wikidata.org/wiki/Q167037","display_name":"Corporation","level":2,"score":0.5480164289474487},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5249966382980347},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.5195444226264954},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.46121111512184143},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.45402106642723083},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4528083801269531},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.42603403329849243},{"id":"https://openalex.org/C2781185899","wikidata":"https://www.wikidata.org/wiki/Q2990822","display_name":"Governmental accounting","level":5,"score":0.42332881689071655},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.24189472198486328},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.19143998622894287},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.08700907230377197},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/j.accfor.2006.02.003","doi":"https://doi.org/10.1016/j.accfor.2006.02.003","is_oa":false,"landing_page_url":"https://doi.org/10.1016/j.accfor.2006.02.003","pdf_url":null,"source":{"id":"https://openalex.org/S131296671","display_name":"Accounting Forum","issn_l":"0155-9982","issn":["0155-9982","1467-6303"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-3","jufo-1","norway-1","poland-100","russia-white-list-1"],"host_organization":"https://openalex.org/P4310320547","host_organization_name":"Taylor & Francis","host_organization_lineage":["https://openalex.org/P4310320547","https://openalex.org/P4310320449"],"host_organization_lineage_names":["Taylor & Francis","Informa"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Accounting Forum","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:taf:accfor:v:30:y:2006:i:2:p:139-153","doi":null,"is_oa":false,"landing_page_url":"http://hdl.handle.net/10.1016/j.accfor.2006.02.003","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.5473999977111816},{"display_name":"Industry, innovation and infrastructure","id":"https://metadata.un.org/sdg/9","score":0.5378999710083008}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":29,"referenced_works":["https://openalex.org/W381979878","https://openalex.org/W637289856","https://openalex.org/W1523951894","https://openalex.org/W1539142900","https://openalex.org/W1543607358","https://openalex.org/W1574619680","https://openalex.org/W1596852439","https://openalex.org/W1608680566","https://openalex.org/W1966200930","https://openalex.org/W1990931078","https://openalex.org/W1998124575","https://openalex.org/W2014610296","https://openalex.org/W2026732140","https://openalex.org/W2030045829","https://openalex.org/W2035505442","https://openalex.org/W2039383917","https://openalex.org/W2054313792","https://openalex.org/W2066281807","https://openalex.org/W2072642682","https://openalex.org/W2085761353","https://openalex.org/W2089047878","https://openalex.org/W2134073376","https://openalex.org/W2156078890","https://openalex.org/W2163429262","https://openalex.org/W2507242950","https://openalex.org/W2970360272","https://openalex.org/W3115447849","https://openalex.org/W3121684665","https://openalex.org/W3149034413"],"related_works":["https://openalex.org/W2491027358","https://openalex.org/W4361198059","https://openalex.org/W105428563","https://openalex.org/W1571063211","https://openalex.org/W4416086204","https://openalex.org/W7099282821","https://openalex.org/W3121684665","https://openalex.org/W1974796646","https://openalex.org/W4224071784","https://openalex.org/W2008807225"],"abstract_inverted_index":{"Increasing":[0],"attention":[1],"is":[2],"being":[3],"focused":[4],"on":[5],"the":[6,45],"implicit":[7],"fiscal":[8],"obligations":[9,31],"of":[10,18,39,44],"governments,":[11],"which":[12],"may":[13,32],"be":[14],"real":[15],"(in":[16],"terms":[17],"future":[19],"resource":[20],"commitments)":[21],"even":[22],"if":[23],"they":[24],"remain":[25],"unrecognised":[26],"in":[27,34],"official":[28],"accounts.":[29],"Such":[30],"exist":[33],"relation":[35],"to":[36],"important":[37],"parts":[38],"national":[40],"economic":[41],"infrastructure,":[42],"regardless":[43],"legal":[46],"position.":[47]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2014,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}