COMPETING IDEOLOGIES IN THE ACCOUNTING AND INDUSTRIAL RELATIONS ENVIRONMENT |
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| Affiliation: | 1. Leviev Heart Center, Chaim Sheba Medical Center, Tel Hashomer, Israel;2. Division of Cardiology, Rambam Healthcare Center, Haifa, Israel;3. Division of Cardiology, Rabin Medical Center, Petach-Tikva, Israel;4. Department of Cardiac Surgery, Hadassah Medical Center, Jerusalem, Israel;5. Department of Cardiac Surgery, Rabin Medical Center, Petach-Tikva, Israel;6. Division of Cardiology, Tel Aviv Medical Center, Tel Aviv, Israel;7. Division of Cardiology, Hadassah Medical Center, Jerusalem, Israel;8. Division of Cardiology, Soroka Medical Center, Beer-Sheva, Faculty of Health Sciences, Ben-Gurion University of the Negev, Beer-Sheva, Israel;9. Department of Cardiac Surgery, Soroka Medical Center, Beer-Sheva, Israel;10. Division of Cardiology, Galilee Medical Center, Naharyiah, Faculty of Medicine in the Galilee, Bar Ilan University, Ramat Gan, Israel;11. Department of Cardiovascular Surgery, Rambam Healthcare Center, Haifa, Israel;1. Department of Neurology, Helsinki University Central Hospital and University of Helsinki, P.O. Box 340, Haartmaninkatu 4, 00029 Helsinki, Finland;2. Department of Medicine, Geriatric Clinic, University of Helsinki and University Central Hospital, 00029, Finland;3. Unit of General Practice and Primary Health Care, Department of General Practice and Primary Health Care, Helsinki University Central Hospital, University of Helsinki, P.O.Box 20, 00014 Helsinki, Finland;4. Department of Medicine, Geriatric Clinic, University of Helsinki and Helsinki University Central Hospital, 00029, Finland;5. National Institute for Health and Welfare, P.O. Box 30, 00271 Helsinki, Finland;6. Department of Medicine, Geriatric Clinic, University of Helsinki and Helsinki University Central Hospital, 00029 Helsinki, Finland;7. Unit of General Practice, University Hospital, Institute of Health Sciences/Geriatrics, University of Oulu, Oulu, Finland;1. Institute of Computing Technology, Chinese Academy of Science, Beijing, China;2. Department of Cognitive Science, School of Information Science and Engineering, Xiamen University, Xiamen, China;3. Communication and Technical Bureau, XinHua News Agency, Beijing, China;1. Department of Cardiac Surgery, Leviev Cardiothoracic and Vascular Center, Sheba Medical Center, affiliated with the Sackler School of Medicine, Tel Aviv University, Tel Aviv, Israel;2. Department of Cardiology, Leviev Cardiothoracic and Vascular Center, Sheba Medical Center, affiliated with the Sackler School of Medicine, Tel Aviv University, Tel Aviv, Israel;1. Tasmanian School of Business and Economics, University of Tasmania, Hobart, Australia;2. The University of New South Wales, School of Business, Canberra, Australia |
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| Abstract: | Despite differences in approaches towards ‘accounting and industrial relations’, there have been few attempts to record those differences systematically or to locate them within a conceptual framework. This paper documents the diversity among actors in the accounting and industrial relations environment, situates it theoretically and considers its implications for policy and practice. ‘Differences’ are shown to have persisted across time and to transcend national boundaries. Building on previous studies, a framework is presented to explain observed differences in terms of differences in underlying ideologies, based on varying sets of assumptions about society and organizations. Unitarist, pluralist and radical assumptions are seen to lead to different conceptualizations of the management–labour relationship and different sets of ‘problems’ and conclusions concerning the ends served by the disclosure of accounting information to employees and labour representatives. It is also argued that the ideologies identified incorporate competing knowledge interests and involve distinct modes of rationality. |
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