McGovern, Thomas William (1988) Accounting and trade unions : the incompatibles? : a case study of closures at Dunlop. PhD thesis, University of Warwick.

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Abstract

The objective of this dissertation is to explore the usefulness
of accounting information to trade unions. Evidence from this and
previous research supports the view that, at best, trade unions
believe financial information to be of little use and, at worst, as
largely irrelevant. By contrast, financial analysts use the same
information in conjunction with other published economic and
industrial statistics, to assist investors to monitor and, in effect,
control the economy. This suggests there is an incentive for the
unions to acquire the necessary skills to analyse financial
information, so that they too can monitor management policy, and thus
be in a better position to further the interests of their members.
And yet they do not, and show few signs of wanting to.
To understand this apparent paradox, this thesis argues that the
trade unions use of accounting information has to be understood in
the context of their methods, objectives and role in capitalist
society.
This thesis concludes that for the trade unions to realise the
potential of accounting information, they would need to organise on
the basis of "strategic unionism". The arguments presented are
illustrated and developed through a detailed analysis of closures at
Dunlop during the late 1970s and early 1980s. The case-study shows
(a) that the trade unions could have foreseen Dunlop's closure
programme by utilising the information potentially available to then,
and (b) that they failed to do so because of the constraints imposed
upon their strategic uses by organisational and institutional
weaknesses.

Item Type:	Thesis (PhD)
Subjects:	H Social Sciences > HD Industries. Land use. Labor H Social Sciences > HF Commerce > HF5601 Accounting
Library of Congress Subject Headings (LCSH):	Dunlop Limited, Labor unions -- Great Britain, Labor unions -- Accounting
Official Date:	September 1988
Institution:	University of Warwick
Theses Department:	School of Industrial and Business Studies
Thesis Type:	PhD
Publication Status:	Unpublished
Supervisor(s)/Advisor:	Bryer, R. A.
Extent:	xii, 258 leaves
Language:	eng

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