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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. |
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