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  • 1
    Electronic Resource
    Electronic Resource
    Accounting Information, Employees and Collective Bargaining (1974)
    Oxford, UK : Blackwell Publishing Ltd
    Journal of business finance & accounting 1 (1974), S. 0 
    Details
    ISSN: 1468-5957
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: Social and political opinion in the United Kingdom has been moving in the direction of greater disclosure by companies of financial and economic information of interest to employees and trade union negotiators. This article examines the arguments which surround the issue. In particular, the role of information in the collective bargaining context is investigated in the light of a fairly simple bargaining model, The tactical and strategic impact of greater disclosure is indicated with the aid of the model. Finally the article highlights some implications for companies, trade unions and accountants.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-5957.1974.tb00853.x
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  • 2
    Electronic Resource
    Electronic Resource
    The CIR report on disclosure of information: a critique (1973)
    Oxford, UK : Blackwell Publishing Ltd
    Industrial relations journal 4 (1973), S. 0 
    Details
    ISSN: 1468-2338
    Source: Blackwell Publishing Journal Backfiles 1879-2005
    Topics: Economics
    Notes: The publication of the CIR's long-awaited report on disclosure of information seems to have been greeted with an embarrassing silence. Little comment has been heard from the news media, Parliament, trade unions or employers' associations. This may reflect concern with more pressing issues in industrial relations, such as, for example, the search for a prices and incomes policy, but the nature of the report itself may also explain why it created scarcely a ripple in public consciousness. Far from being a clear guide to decision and action, it is merely a collection of very general recommendations which will create little controversy because they are so unexceptional.
    Type of Medium: Electronic Resource
    URL: http://dx.doi.org/10.1111/j.1468-2338.1973.tb00827.x
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    Paper (German National Licenses)
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