Morgan, Graham Jones (1985) The usefulness of accounting to trade unions. PhD thesis, University of Warwick.

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Abstract

The objective of this dissertation is to analyse some important aspects of the issue of the usefulness of accounting to trade unions. This issue raises fundamental questions as to whether trade unions must plan for or simply represent the interests of employees in the modern business enterprise.

The analysis presented suggests that trade union use of accounting information, within the business enterprise will be restricted so long as they pursue re-active, oppositional policies within a context established by management strategic planning practices and consequently will have little influence on events. Both a theoretical review of the principles of strategic planning and an examination of recent economic history shows that management do not plan to promote the interests of employees, and that managerial control of the strategic planning process is of vital importance. In consequence, I argue that the power latent in trade unions can only be harnessed if they reconceptualise their central 'organizing principles' around challenging management strategic planning prerogatives by developing an independent ability to plan.

Previous research into the usefulness of information to trade unions has not recognized this planning requirement and has, in consequence, been highly restricted in perspective and has under estimated the usefulness of information to trade unions. The methodology of this thesis is qualitative. By collecting unstructured, in-depth data from a major case study, it has been possible not only to assess the usefulness of accounting information to trade unions, but also, crucially, to analyse it within the context of problems which trade unions confront in developing a constructive response to economic change.

Item Type:	Thesis (PhD)
Subjects:	H Social Sciences > HD Industries. Land use. Labor
Library of Congress Subject Headings (LCSH):	Labor unions -- Great Britain, Employees -- Reporting to -- Great Britain, Disclosure of information -- Great Britain, Financial disclosure -- Great Britain, Strategic planning -- Great Britain
Official Date:	April 1985
Dates:	Date Event April 1985 Submitted
Institution:	University of Warwick
Theses Department:	School of Industrial and Business Studies
Thesis Type:	PhD
Publication Status:	Unpublished
Supervisor(s)/Advisor:	Bryer, R. A.
Sponsors:	City of Birmingham Polytechnic (Birmingham, England)
Format of File:	pdf
Extent:	328 leaves : illustrations
Language:	eng

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