Power in Organisations: some implications for the use of Accounting in Industrial Relations

Abstract

The use of accounting information in industrial relations has reached a critical stage in its development. Further studies which merely serve to ornate the existing framework of analysis (for example by continuing the debate as to the type and amount of appropriate information disclosure; the dangers of non‐disclosure; the costs and benefits of disclosure, etc.) we believe to be of little value. The subject area needs to be exposed to a much wider critical analysis encompassing specific alternative perspectives as to the nature and roles of organisations, accounting, and industrial relations. In this paper we review first some of the orthodox perspectives derived from models of organisation which have been employed to analyse the role of accounting. Secondly we discuss the conceptualisations of industrial relations which have informed much of the discussion as to the use which may be made of accounting information to promote good industrial relations. Our discussion of both these areas suggests that the role of power, although largely ignored, is of central importance to analysis of these areas.

Citation

Bougen, P. and Ogden, S. (1981), "Power in Organisations: some implications for the use of Accounting in Industrial Relations", Managerial Finance, Vol. 7 No. 2, pp. 22-26. https://doi.org/10.1108/eb013489