Accounting, industrial and organisational relations: Some comments for future research

Abstract

A recent paper in this journal (Amernic, 1988) dealt with the issue of accounting and industrial relations. This paper also deals with accounting and industrial relations as well as organisational relations. It briefly reviews Amernic's paper in a discussion of accounting disclosure and industrial relations disclosure. It also considers the appropriateness of frameworks of industrial and organisational relations, and suggests that some organisations have altered their interactions with employees to such an extent that accounting researchers should be concerned with organisational relations. Finally the paper deals with the availability of accounting data, and then indicates areas for further research.