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| Author: | Tyson, T. |
| Title: | Collective bargaining and cost accounting: the case of the US men's clothing industry |
| Journal: | Accounting and Business Research
1994 : WINTER, VOL. 25:97, p. 23-40 |
| Index terms: | COST ACCOUNTING COLLECTIVE BARGAINING CLOTHING INDUSTRY |
| Language: | eng |
| Abstract: | The attributes and rationales of modern cost accounting procedures are not unequivocal. Some scholars underscore the adversarial relationship between accounting and labour. The present paper further explores the development of modern cost accounting practice. It presents a detailed analysis of the US men's clothing industry between 1919 and 1926 and assesses over 1,200 arbitration decisions to determine how piece rates, production standards and standard costs were developed, implemented and carried out in practice. |
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