Accounting Information, Employees and Collective Bargaining
作者:
K. T. MAUNDERS,
B. J. FOLEY,
期刊:
Journal of Business Finance&Accounting
(WILEY Available online 1974)
卷期:
Volume 1,
issue 1
页码: 109-127
ISSN:0306-686X
年代: 1974
DOI:10.1111/j.1468-5957.1974.tb00853.x
出版商: Blackwell Publishing Ltd
数据来源: WILEY
摘要:
Social and political opinion in the United Kingdom has been moving in the direction of greater disclosure by companies of financial and economic information of interest to employees and trade union negotiators. This article examines the arguments which surround the issue. In particular, the role of information in the collective bargaining context is investigated in the light of a fairly simple bargaining model, The tactical and strategic impact of greater disclosure is indicated with the aid of the model. Finally the article highlights some implications for companies, trade unions and accountants.
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