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Accounting Information, Employees and Collective Bargaining

Accounting Information, Employees and Collective Bargaining 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. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Business Finance & Accounting Wiley

Accounting Information, Employees and Collective Bargaining

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References (2)

Publisher
Wiley
Copyright
Copyright © 1974 Wiley Subscription Services, Inc., A Wiley Company
ISSN
0306-686X
eISSN
1468-5957
DOI
10.1111/j.1468-5957.1974.tb00853.x
Publisher site
See Article on Publisher Site

Abstract

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.

Journal

Journal of Business Finance & AccountingWiley

Published: Mar 1, 1974

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