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Author:Hassink, Harold
Title:On the role of accounting and auditing in employee contracting: Some evidence for the Netherlands
Journal:European Accounting Review
2000 : VOL. 9:2, p. 265-284
Index terms:ACCOUNTING
AUDITING
EMPLOYMENT CONTRACTS
NETHERLANDS
Language:eng
Abstract:This article examines the contents of Dutch collective wage contracts between employers and trade unions, in order to assess the roles of accounting and auditing in these contracts. To study developments in the roles of accounting and auditing in time, the paper compares the contents of collective wage contracts in 1999 and in 1992.
SCIMA record nr: 217850
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