Accounting and Industrial Relations: Some Historical Evidence on Their Interaction (Routledge Library Editions: Accounting)

By: Philip Bougen

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Synopsis: This study considers some of the factors which led to the emergence of accounting in the structure and practices of industrial relations in one particular company over a substantial period of time. It addresses the question as to the roles accounting numbers and systems were called upon to play in the conduct of industrial relations. The book also examines the effects of accounting practice and discourses upon industrial relations and explores the nature of a reciprocal type of influence. The research is based upon the Manchester engineering firm of Hans Renold and focuses on the decision to introduce a profit-sharing scheme within the company in 1920. The study examines the origins of this managerial initiative and its subsequent performance over a 10 year period.