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The Labor-Management Reporting and Disclosure Act (LMRDA) of 1959 gives union members certain democratic rights, including
a decision-making role in various matters affecting their organizations’ finances. The informed exercise of these rights requires
access to meaningful financial data, and the LMRDA mandates disclosure of such information. Recently, the Department of Labor
has revised disclosure requirements in order to promote these union democracy objectives. This article provides an analytical
framework for examining the adequacy of existing and future disclosure requirements. The analysis reveals weaknesses in the
disclosure formats, and proposes a set of alternative reforms. In addition, the article attempts to facilitate the financial
analysis of unions by applying standard accounting measures to a selected set of unions’ finances. In so doing, it shows the
potential utility of suggested reforms. 相似文献
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