ADVERSARY ACCOUNTING - STRATEGIC USES OF FINANCIAL INFORMATION BY CAPITAL AND LABOR
UNSPECIFIED. (1993) ADVERSARY ACCOUNTING - STRATEGIC USES OF FINANCIAL INFORMATION BY CAPITAL AND LABOR. ACCOUNTING ORGANIZATIONS AND SOCIETY, 18 (1). pp. 81-100. ISSN 0361-3682Full text not available from this repository.
This paper illustrates the concept and implications of ''adversary accounting'' in the context of both ''intra-capital'' and ''capital-labour'' disputes. Informed by a small pilot study on the uses made by unions and their approaches to financial information, we explore whether accounting techniques and financial information are necessarily ''capitalist'' tools or whether they can be used ''strategically'' or ''adversarially'' by anyone with the access, skill and will to turn them to their advantage.
|Item Type:||Journal Article|
|Subjects:||H Social Sciences > HG Finance|
|Journal or Publication Title:||ACCOUNTING ORGANIZATIONS AND SOCIETY|
|Publisher:||PERGAMON-ELSEVIER SCIENCE LTD|
|Official Date:||January 1993|
|Number of Pages:||20|
|Page Range:||pp. 81-100|
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