Accounting and industrial relations some historical evidence on their interaction - Bougen, Philip D. (Routledge, 2014)
Cover; Accounting and Industrial relations; Title Page; Copyright Page; Original Title Page; Original Copyright Page; Acknowledgements; Table of Contents; Chapter 1. Introduction; Chapter 2. The Origins of Profit Sharing At Hans Renold: The Emergence of an Intertwining of Accounting and Industrial Relations.; 2.1 Introduction.; 2.2 The Company 1879 -- 1914: Accounting, Scientific Management and Employee Welfare.; 2.3 The 1914 -- 1918 War and some of its Effects upon the Company.; 2.4 The Impact of the War upon Industrial Relations within the Company.; 2.5 Summary
Chapter 3. The Ambiguity of the Profit Sharing Concept. 3.1 Introduction.; 3.2 Ambiguity of Objective and Effect.; 3.3 The Renold Philosophy of Industrial Relations.; 3.4 Profit-Sharing and the Disclosure of Information.; 3.5 Summary.; Chapter 4. The Exploratory Discussions: July 1920 -- 74 December 1920.; 4.1 Introduction.; 4.2 Establishing the Bases of the Scheme.; 4.3 Summary.; Chapter 5. The Scheme Commences: Profit -Sharing Minutes, January 1921 -- September 1923.; 5.1 Introduction.; 5.2 The Profit Sharing Scheme and Organisational Control
5.3 The Committee's Discussions: January 1921 -- March 1922.5.4 The Committee's Discussions; March 1922 -- September 1923.; 5.5 Summary.; Chapter 6. Disagreement and Controversy: Profit-Sharing Minutes, October 1923 -- January 1925.; 6.1 The Committee's Discussions: October 1923 -- September 1924.; 6.2 The Committee's Discussions: November 1924 -- January 1925.; 6.3 Summary.; Chapter 7. Reconstruction Reappraisal and Termination of the Scheme: Profit -Sharing Minutes February 1925 -- November 1930.; 7.1 The Committee's Discussions: February 1925 -- January 1927
7.2 The Committee's Discussions: February 1927 -- November 1930.7.3 Summary.; Chapter 8. Overview and Summary.; 8.1 The Emergence, Roles and Consequences of an Accounting System.; 8.2 Control of the Labour Process and the Hans Renold Experiment.; References
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 t