Abstract

This paper aims to enhance understanding of accounting concepts and practices in the industrial relations community by contrasting the alleged technical and nontechnical roles of accounting. By non-technical roles, we mean the ideological, social and perception-fashioning roles of accounting procedures and processes. Our principal contention is that the industrial relations community would benefit from improved awareness of the non-technical character of accounting—especially through alertness to the rhetorical features and social construction of accounting. Four often-unapparent nontechnical roles of accounting in industrial relations are discussed and their significance is highlighted.

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