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Accounting and Industrial Relations. : Some Historical Evidence on Their Interaction. Reprint (1988)
・ISBN 978-0-415-85424-5 2013 hard GB£ 59.99
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電子版あり 大学・学術機関向け電子ブック（eBook）ISBN 978-1-315-88648-0
| 著者・編者 | Bougen, Philip D., |
|---|---|
| シリーズ | Routledge Library Editions: Accounting |
| 出版社 | (Routledge, UK) |
| ページ数 | 354 pp. |
| 言語 | ENG |
| ニュース番号 | ＜606-824＞ |
解説
This study considers some of the factors which led to the emergence of accounting in the structure and practices of industrial relations in one particular company over a substantial period of time. It addresses the question as to the roles accounting numbers and systems were called upon to play in the conduct of industrial relations. The book also examines the effects of accounting practice and discourses upon industrial relations and explores the nature of a reciprocal type of influence. The research is based upon the Manchester engineering firm of Hans Renold and focuses on the decision to introduce a profit-sharing scheme within the company in 1920. The study examines the origins of this managerial initiative and its subsequent performance over a 10 year period.