Companies have used all manner of accounting tricks to boost their reported earnings over the past few years and, if you believe Quanta Services, ( PWR) that's exactly what's going on in Utilicorp's ( UCU) bid to wrest control of Quanta's board. But others say Quanta is merely using the "A" word to taint Utilicorp's objectives. "UtiliCorp wants to assume control of the Quanta board so that it can achieve accounting consolidation, enabling it to reflect non-cash earnings that would help it meet market expectations," said Quanta CEO John Colson in a letter to Utilicorp's CEO Robert Green. Quanta, a provider of services to the energy and telecommunications industries, and its majority shareholder UtiliCorp had been in discussions for several months to consolidate financial results, but talks were recently abandoned for a second time. UtiliCorp has said it intends to nominate an opposition slate of directors for Quanta's board and will canvass Quanta stockholders to assess their views concerning the strategic direction of the company.