The roles of accounting in collective bargaining |
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Authors: | Joel H. Amernic |
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Affiliation: | Faculty of Management Studies, University of Toronto, Canada |
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Abstract: | In this paper, the roles that accounting information appeared to play in the negotiations between a not-for-profit organization and the association representing its professional employees are described and assessed. Using a case mode of inquiry, and drawing on the industrial relations and recent accounting literature, the paper explores the impact of accounting on both the process and outcome of the negotiations, and concludes by offering some tentative hypotheses on the roles of accounting in collective bargaining. |
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