ABSTRACT

Chapter 4 considered the accounting and performance measurement literature in order to identify relevant measures for each of the stakeholder groups identified in chapter 3. This chapter seeks confirmation of the importance of these measures in the post-privatization electricity industry in England and Wales. Therefore it documents a series of interviews that were, on the whole, undertaken over a period from June 2000 to March 2001. The first round of interviews was with representatives of the stakeholders identified. The aim of these interviews was to uncover what each stakeholder group considered to be the key issues in the industry. Further, it was then hoped to see how these issues were managed and corporate performance measured by each of the stakeholder groups.