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| Author: | Oakes, L. Covaleski, M. |
| Title: | A historical examination of the use of accounting-based incentive plans in the structuring of labor-management relations |
| Journal: | Accounting, Organizations and Society
1994 : OCT, VOL. 19:7, p. 579-699 |
| Index terms: | EXAMINATIONS ACCOUNTING MANAGEMENT INDUSTRIAL RELATIONS |
| Language: | eng |
| Abstract: | In this paper the authors examine organized labour's involvement with accounting-based incentive plans, and the role this involvement played in labor-management relations. More specifically, this research examines differences between organized labor's response to engineering versus accounting measures of productivity, and how these differences affected union support for, or opposition to, incentive systems. The authors also explore labor's ability and willingness to confront accounting presentations. |
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