Accounting and Industrial Relations (RLE Accounting): Some Historical Evidence on Their Interaction, 1st Edition (Paperback) book cover

Accounting and Industrial Relations (RLE Accounting)

Some Historical Evidence on Their Interaction, 1st Edition

By Philip Bougen


350 pages

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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.

Table of Contents

Introduction 2. The Origins of Profit Sharing at Hans Renold: The Emergence of an Intertwining of Accounting and Industrial Relations 3. The Ambiguity of the Profit Sharing Concept 4. The Exploratory Discussion: July 1920-December 1920 5. The Scheme Commences: Profit-Sharing Minutes, January 1921-September 1923 6. Disagreement and Controversy: Profit-Sharing Minutes October 1923-January 1925. 7. Reconstruction, Reappraisal and Termination of the Scheme: Profit-Sharing Minutes February 1925-November 1930 8. Overview and Summary. References.

About the Author

Multivolume collection by leading authors in the field

About the Series

Routledge Library Editions: Accounting

Accounting carries with its history a vast number of ideas which have slowly developed along with it.

The re-issued volumes in this set, available individually or as a set, together represent an unparalleled opportunity to build a library according to research interests or student requirements. They discuss the following:

  • history of accounting and the development of accounting theory
  • analysis of international accounting principles and international group accounting
  • accounting practice and the presentation & interpretation of accounts
  • inflation accounting and cash budgets and funds flow
  • the regulatory framework of accounting in the UK, China, and the USA
  • comparisons with international accounting standards.

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Subject Categories

BISAC Subject Codes/Headings:
BUSINESS & ECONOMICS / Accounting / General