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
收藏
页码：81 / 100
页数：20
相关论文
共 50 条
  • [41] Accounting and extra-accounting information - valences in meeting the financial analysis
    Bran , Nicoleta Cornelia
    Stanescu, Sorina-Geanina
    Coman, Mihaela-Denisa
    Dragulescu , Rodica
    [J]. WORLD CONFERENCE ON BUSINESS, ECONOMICS AND MANAGEMENT (BEM-2012), 2012, 62 : 531 - 535
  • [42] Global accounting standards, financial statement comparability, and the cost of capital
    Huang, Yong
    Yan, Chao
    [J]. INTERNATIONAL REVIEW OF ECONOMICS & FINANCE, 2020, 69 : 301 - 318
  • [43] THE FINANCIAL AND ACCOUNTING CHARACTERIZATION OF SOCIAL CAPITAL IN THE LIGHT OF THE COOPERATIVE PRINCIPLES
    Gomez Aparicio, Pilar
    Miranda Garcia, Marta
    [J]. REVESCO-REVISTA DE ESTUDIOS COOPERATIVOS, 2006, (90): : 7 - 27
  • [44] THE CASE FOR STRATEGIC MANAGEMENT ACCOUNTING - THE ROLE OF ACCOUNTING INFORMATION FOR STRATEGY IN COMPETITIVE MARKETS
    BROMWICH, M
    [J]. ACCOUNTING ORGANIZATIONS AND SOCIETY, 1990, 15 (1-2) : 27 - 46
  • [45] Financial Capital to Intellectual Capital: the Search for a new Paradigm in Accounting by an Indian Corporate Sector
    Ubha, Dharminder Singh
    Joshi, Mahesh
    [J]. PROCEEDINGS OF THE 6TH INTERNATIONAL CONFERENCE ON INTELLECTUAL CAPITAL, KNOWLEDGE MANAGEMENT & ORGANISATIONAL LEARNING, 2009, : 261 - 267
  • [46] Externalities of Financial Statement Fraud on the Incoming Accounting Labor Force
    Carnes, Robert R.
    Christensen, Dane M.
    Madsen, Paul E.
    [J]. JOURNAL OF ACCOUNTING RESEARCH, 2023, 61 (05) : 1531 - 1589
  • [47] STRATEGIC MANAGEMENT ACCOUNTING INFORMATION ELEMENTS: MALAYSIAN EVIDENCE
    Noordin, Raman
    Zainuddin, Yuserrie
    Tayles, Michael
    [J]. ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL, 2009, 4 (01): : 17 - 34
  • [48] ACCOUNTING INFORMATION AS THE BASIS FOR STRATEGIC MANAGEMENT OF AGRICULTURAL ENTERPRISES
    Milojevic, Ivan
    Krstic, Dalibor
    Bukovala, Jovan
    [J]. EKONOMIKA POLJOPRIVREDA-ECONOMICS OF AGRICULTURE, 2021, 68 (04): : 1121 - 1130
  • [49] Accounting for transferring financial assets Is the financial-components approach valued by the capital market?
    Niu, Flora
    [J]. REVIEW OF ACCOUNTING AND FINANCE, 2007, 6 (02) : 195 - +
  • [50] FINANCIAL-ACCOUNTING SYSTEMS INFORMATION: ROLE OF MODERN INFORMATIC TECHNOLOGIES IN THE FIELD OF FINANCIAL-ACCOUNTING
    Codreanu, Diana-Elena
    Radut, Carmen
    Albici, Mihaela
    Teselios, Delia
    [J]. 18TH INTERNATIONAL CONFERENCE - THE KNOWLEDGE-BASED ORGANIZATION: ECONOMIC, SOCIAL AND ADMINISTRATIVE APPROACHES TO THE KNOWLEDGE-BASED ORGANIZATION, CONFERENCE PROCEEDINGS 2, 2012, : 67 - 72
12345