Financial Information for Trade Unions:
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Increasing attention is being given to the need for employees and their unions to have access to accounting information in the accounting and industrial relations literature. The focus of such literature has been on the accounting disclosures in financial statements and their use in collective bargaining; other sources of accounting information and their possible uses in industrial relations have often been ignored. Studies have shown that although management accounting information is available. not many industrial relations managers use such information. This paper seeks to promote awareness on management accounting as an important source of accounting information in managing industrial relations. The paper achieves this objective through a reflection on issues pertaining to the use of accounting information by industrial relations participants as presented in literature. The paper finds that accounting information can be put to more effective uses than what exists and concludes that greater use of the more detailed and future focused management accounting information would better serve the objectives of unions and their members and help improve company-union relation hips.
Trade Union , Management Accounting
AjiboIade,S.O. (2010) Financial Information for Trade Unions: The Role of Management Accounting. Nigerian Journal of Industrial Relations. Vol. 11, p. 39 - 51.