1st Edition
Accounting and Industrial Relations (RLE Accounting) Some Historical Evidence on Their Interaction
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.
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.
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