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| Author: | Brown, J.A. |
| Title: | Competing ideologies in the accounting and industrial relations environment |
| Journal: | British Accounting Review
2000 : MAR, VOL. 32:1, p. 43-75 |
| Index terms: | Accounting Industries Philosophy Competition |
| Freeterms: | Ideology |
| Language: | eng |
| Abstract: | In spite of differences in approaches towards 'accounting and industrial relations', there have been few attempts to record those differences systematically or to locate them within a conceptual framework. This paper documents the diversity among actors in the accounting and industrial relations environment, situates it theoretically and considers its implications for policy and practice. 'Differences' are shown to have persisted across time and to transcend national boundaries. Based on previous studies, a framework is presented to explain observed differences in terms of differences in underlying ideologies. Unitarist, pluralist and radical assumptions are seen to lead to different conceptualizations of the management-labour relationship and different sets of 'problems' and conclusions concerning the ends served by the disclosure of accounting information to employees and labour representatives. |
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