Accounting Information Disclosure and Collective Bargaining

Accounting Information Disclosure and Collective Bargaining PDF

Author: Bernard J. Foley

Publisher:

Published: 1979

Total Pages: 232

ISBN-13:

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Monograph analysing the evolution of access to information on company accounting and its use in the collective bargaining process - includes comparison of legislation in the UK, USA, Europe and the EC, comments on macroeconomics impacts, appraises empirical evidence on the relationship between company profits disclosure, collective bargaining wage determination and cost-led inflation, and draws implications for government policy, management, trade unions, accountants and academic research. Graphs, references and statistical tables.

Accounting and Collective Bargaining in the Not-for-profit Sector

Accounting and Collective Bargaining in the Not-for-profit Sector PDF

Author: Joel Henry Amernic

Publisher: Hamilton, Ont. : Society of Management Accountants of Canada

Published: 1989

Total Pages: 156

ISBN-13:

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From the Foreword: Professor Joel Amernic has developed an innovative and practical model to examine collective bargaining in four not-for-profit organizations: a university, a public utility, the Colleges of Applied Arts & Technology, and a social service agency. His insights into the strategic, tactical and decision-making functions of accounting information are detailed in this study...The concepts developed in the study will be of particular relevance to management accountants involved in developing appropriate disclosure policies, costing potential new contracts, and assessing ability to pay. Only by understanding these issues can management accountants continue to improve the process and outcome of collective bargaining.

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