Skip to main content

Trade Union and Management Uses of Company Accounting Information

  • Chapter
Accounting Information Disclosure and Collective Bargaining
  • 18 Accesses

Abstract

The reader will no doubt have observed that, so far in the book, we have been mainly concerned with the issue of what information should be disclosed in bargaining. In addition, because of the lack of sufficiently specific predictive models, we have been treating ‘information’ as if it were some homogeneous commodity, i.e. we have been concerned about the possible effects of a change in the general level of information disclosure rather than its constituents.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

eBook
USD 16.99
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

Preview

Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

References

  1. Accounting Standards Steering Committee, The Corporate Report (London: Institute of Chartered Accountants in England and Wales, 1975).

    Google Scholar 

  2. D. Alexander, ‘The Information Explosion and Collective Bargaining’, Industrial Relations Review and Report, no. 9 (June 1971) pp. 5–10.

    Google Scholar 

  3. American Accounting Association, A Statement of Basic Accounting Theory (Evanston, Ill: author, 1966).

    Google Scholar 

  4. American Federation of Labor, Congress of Industrial Organisations, Collective Bargaining Report, 3 (March 1958) pp. 17–24.

    Google Scholar 

  5. Amalgamated Union of Engineering Workers, Engineering Section, Briefing, a bulletin issued by the Research Department (Jan/Feb 1971).

    Google Scholar 

  6. J. J. Bambrick and M. P. Dorbant, Preparing for Collective Bargaining, Studies in Personnel Policy no. 172 (New York: National Industrial Conference Board, 1959).

    Google Scholar 

  7. S. Barkin, ‘Financial Statements in Collective Bargaining’, Labor Law Journal, 4 (1953) pp. 753–8.

    Google Scholar 

  8. M. Barratt-Brown, Opening the Books (Nottingham: Institute for Workers’ Control, 1968).

    Google Scholar 

  9. D. Basnett, ‘Disclosure of Information — A Union View’, in Conflict at Work, eds. S. Kessler and B. Weekes, (London: BBC Publications, 1971).

    Google Scholar 

  10. C. Beever, ‘Disclosure of Information’, Incomes Data Study, no. 34 (Aug 1972).

    Google Scholar 

  11. E. Brooks, N. A. Tolles and R. Dean, Providing Facts and Figures for Collective Bargaining (New York: The Controllership Foundation, 1950).

    Google Scholar 

  12. W. Brown, Piecework Bargaining (London: Heinemann, 1973).

    Google Scholar 

  13. W. G. Caples, ‘The Computer’s Uses and Potential in Bargaining: A Management View’, in The Impact of Computers on Collective Bargaining, ed. A. J. Siegel (Cambridge, Mass.: M.I.T. Press, 1969) pp. 69–120.

    Google Scholar 

  14. Commission on Industrial Relations, Report no. 31, Disclosure of Information (London: HMSO, 1972).

    Google Scholar 

  15. Confederation of British Industry, The Provision of Information to Employees (London: author, 1975).

    Google Scholar 

  16. J. G. Cross, The Economics of Bargaining (New York: Basic Books, 1969).

    Google Scholar 

  17. E. Dale, ‘The Accountant’s Part in Industrial Relations’, in Handbook of Modern Accounting Theory, ed. M. Backer (Englewood Cliffs, N.J.: Prentice-Hall, 1955) pp. 541–60.

    Google Scholar 

  18. Department of Employment, New Earnings Survey 1975, Part B (London: HMSO, 1975).

    Google Scholar 

  19. M. Evans, The Ford Wage Claim (London: Transport and General Workers Union, 1970).

    Google Scholar 

  20. Fabian Society, Fabian Tract 373, The Trade Unions: on to 1980 (London: author, 1967).

    Google Scholar 

  21. R. W. Fenske, ‘An Analysis of the Meaning of Productivity’, Productivity Measurement Review, no. 42, OECD (Aug 1965) pp. 16–22.

    Google Scholar 

  22. B. J. Foley and K. T. Maunders, ‘The CIR Report on Disclosure of Information: A Critique’, Industrial Relations Journal, 4 (Autumn 1973) pp. 4–11.

    Article  Google Scholar 

  23. R. K. Fleeman and A. G. Thompson, Productivity Bargaining: A Practical Guide (London: Butterworths, 1970).

    Google Scholar 

  24. Ford National Joint Negotiating Committee Trade Union Side, The Ford Claim 1973 (London: Transport and General Workers Union, 1972).

    Google Scholar 

  25. W. L. Ginsburg, ‘The Computer’s Uses and Potential in Bargaining: A Trade Union View’, in The Impact of Computers on Collective Bargaining, ed. A. J. Siegel (Cambridge, Mass.: M.I.T. Press, 1969), pp. 26–8.

    Google Scholar 

  26. T. P. Goggans, ‘The Accountant’s Role in Wage Negotiations’, Accounting Review, 39 (1964) pp. 627–30.

    Google Scholar 

  27. M. Harris, ed., The Realities of Productivity Bargaining, Industrial Relations Committee Report (London: Institute of Personnel Management, 1968).

    Google Scholar 

  28. J. Hughes and R. Moore, eds., A Special Case? Social Justice and the Miners (Harmondsworth: Penguin, 1972).

    Google Scholar 

  29. L. C. Hunter and R. B. McKersie, Pay, Productivity and Collective Bargaining (London: Macmillan, 1973).

    Google Scholar 

  30. Institute of Chartered Accountants in England and Wales, Members’ Handbook (London: author, updated continuously).

    Google Scholar 

  31. Imperial Chemical Industries Limited, Company Reply to the Argument Contained in the Signatory Unions Claim of 2nd April 1971 (I.C.I., 1971).

    Google Scholar 

  32. Labour Party, The Community and the Company (London: author, 1974).

    Google Scholar 

  33. Labour Research Department, How to Get the Facts about Profits and Prices (London: author, 1975).

    Google Scholar 

  34. J. Miller, A Positive Employment Programme for I.C.I. (London: Transport and General Workers Union, 1971).

    Google Scholar 

  35. M. J. Miller, ‘Employer’s Duty to Give Economic Data to Unions’, Journal of Accountancy, 101 (Jan 1956) pp. 40–49.

    Google Scholar 

  36. G. Radice, ‘Research and the Unions’, Management Today (Nov 1971) pp. 27–34.

    Google Scholar 

  37. L. Revsine, Replacement Cost Accounting (Englewood Cliffs, N.J.: Prentice-Hall, 1973).

    Google Scholar 

  38. E. J. Robertson, ‘Disclosure of Information-A Management View’, in Conflict at Work, eds. S. Kessler and B. Weekes (London: BBC Publications, 1971).

    Google Scholar 

  39. H. B. Rose, Disclosure in Company Accounts, Eaton Paper no. 1, 2nd ed. (London: Institute of Economic Affairs, 1965).

    Google Scholar 

  40. A. M. Ross, ‘Productivity and Wage Control’, Industrial and Labor Relations Review, 7 (1954) pp. 177–91.

    Article  Google Scholar 

  41. M. S. Ryder, C. M. Rehmus and S. Cohen, Management Preparation for Collective Bargaining (Homewood, Ill.: Dow-Jones, Irwin, 1966).

    Google Scholar 

  42. J. E. Shanklin, ‘Employer’s Duty to Supply Data for Collective Bargaining’, Monthly Labor Review (1952) pp. 381–7.

    Google Scholar 

  43. R. Stephens, ‘Playing the Numbers Game’, Personnel Management (Sept 1972) pp. 32–5.

    Google Scholar 

  44. B. Towers, T. G. Whittingham and A. W. Gottschalk, eds., Bargaining for Change (London: Allen and Unwin, 1972).

    Google Scholar 

  45. Trades Union Congress, Good Industrial Relations: A Guide for Negotiators (London: author, 1971).

    Google Scholar 

  46. Trades Union Congress, Review of Collective Bargaining Developments, no. 2 (1972).

    Google Scholar 

  47. R. E. Walton and R. B. McKersie, A Behavioral Theory of Labor Negotiatons (New York: McGraw Hill, 1965).

    Google Scholar 

  48. T. Watson, The Accountant’s Role in Industrial Relations: An Outsider’s View, paper presented to 21st Summer School of the Institute of Chartered Accountants of Scotland, 15–19 June, 1973.

    Google Scholar 

  49. D. Whitaker, ‘Computers and Industrial Relations: the AUEW Experience’, Industrial Relations Review and Report, no. 10 (June 1971) pp. 3–7.

    Google Scholar 

  50. D. Zulauf, Accounting Analysis and the Ability to Pay Wages, unpublished Ph.D. thesis, University of Minnesota, 1965.

    Google Scholar 

Download references

Author information

Authors and Affiliations

Authors

Copyright information

© 1977 B. J. Foley and K. T. Maunders

About this chapter

Cite this chapter

Foley, B.J., Maunders, K.T. (1977). Trade Union and Management Uses of Company Accounting Information. In: Accounting Information Disclosure and Collective Bargaining. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-81535-7_5

Download citation

  • DOI: https://doi.org/10.1007/978-1-349-81535-7_5

  • Publisher Name: Palgrave Macmillan, London

  • Print ISBN: 978-1-349-81537-1

  • Online ISBN: 978-1-349-81535-7

  • eBook Packages: Palgrave History CollectionHistory (R0)

Publish with us

Policies and ethics