Abstract
Although the indirect involvement of accountants (through the use of accounting information) in collective bargaining is not by any means a new phenomenon, recent legislative developments, allied to changing social attitudes on management-employee relationships, make it predictable that this involvement will increase in the future, particularly in the U.K. The purpose of this chapter is, therefore, to examine some of the conceptual and practical issues which the accountant can expect to meet in what may be, for the individual, an unfamiliar area of practice. To this end the chapter is divided along functional lines: financial accounting; management accounting and auditing, although the interrelationships necessarily involved mean that much of the material should be of interest to most accountants whatever their main functional specialisation.
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© 1977 B. J. Foley and K. T. Maunders
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Foley, B.J., Maunders, K.T. (1977). Some Issues for the Accountant. In: Accounting Information Disclosure and Collective Bargaining. Palgrave Macmillan, London. https://doi.org/10.1007/978-1-349-81535-7_6
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DOI: https://doi.org/10.1007/978-1-349-81535-7_6
Publisher Name: Palgrave Macmillan, London
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