Managerial Finance: Volume 7 Issue 2

Accounting Information and Industrial Relations: Towards a managerial evaluation of the Disclosure Policy decision

Keith Maunders

The primary objective of this article is to assist organisational management to evaluate policies on disclosure of information to trade unions. Such policies form part of the…

An Empirical Investigation of Disclosure, Usage and Usefulness of Corporate Accounting Information

Michael Sherer, Alan Southworth, Stuart Turley

This paper reports the findings of an empirical investigation into the disclosure of corporate accounting information to trade union decision makers. These findings are evaluated…

Developments in Employee Reporting

Roger Hussey

The topic of employee reporting has attracted the interests of practitioners and academics in recent years, particularly in relation to the annual published financial ducuments…

The Optimal Use of Information, Collective Bargaining, and the Disclosure Debate

Peter F. Pope, David A. Peel

It is commonly believed that trade unions act irrationally in collective bargaining either by “picking numbers out of the air” or by forming biased forecasts of information. Such…

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

Philip Bougen, Stuart Ogden

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…