ADVERSARY ACCOUNTING - STRATEGIC USES OF FINANCIAL INFORMATION BY CAPITAL AND LABOR

被引：13

作者：

MCBARNET, D

WESTON, S

WHELAN, CJ

机构：

[1] UNIV WALES COLL CARDIFF,COLL CARDIFF,CARDIFF BUSINESS SCH,CARDIFF CF1 3NS,S GLAM,WALES

[2] UNIV WARWICK,SCH LAW,COVENTRY CV4 7AL,W MIDLANDS,ENGLAND

来源：

ACCOUNTING ORGANIZATIONS AND SOCIETY | 1993年 / 18卷 / 01期

关键词：

D O I：

10.1016/0361-3682(93)90026-3

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

This paper illustrates the concept and implications of ''adversary accounting'' in the context of both ''intra-capital'' and ''capital-labour'' disputes. Informed by a small pilot study on the uses made by unions and their approaches to financial information, we explore whether accounting techniques and financial information are necessarily ''capitalist'' tools or whether they can be used ''strategically'' or ''adversarially'' by anyone with the access, skill and will to turn them to their advantage.

引用

页码：81 / 100

页数：20

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