Financial Reporting to Employees (RLE Accounting)
From Past to Present
1st Edition
Published on 4. December 2013
276 pages
978-1-317-97418-5 (ISBN)
Description
This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past.
The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.
More details
Series
Language
English
Place of publication
London
United Kingdom
Publishing group
Taylor & Francis Ltd
Target group
College/higher education
Professional and scholarly
File size
12,91 MB
ISBN-13
978-1-317-97418-5 (9781317974185)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Other editions
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02/2016
1st Edition
Routledge
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11/2013
1st Edition
Routledge
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Shipment within 15-20 days
Person
Multivolume collection by leading authors in the field
Content
Chapter 1 Financial Reporting to Employees: The Pattern of Development 1919 to 1979; Chapter 2 How a Plant Publication Helps, Harry Botsford; Chapter 3 The Use Of Company Publications, Britton I. Budd; Chapter 4 Business Resorting to Issuance of Special Reports to Employees; Chapter 5 Illinois Manufacturers' Costs Association; Chapter 6 Annual Report to Employees, L. W. Bennett; Chapter 7 Periodical Reports to Employees, James W. Irwin; Part 2 Reporting Rationales; Chapter 8 Reporting Financial Information to Employees; Chapter 9 Should a Company Tell?, W. R. Anderson; Chapter 10 Audits for Employees, J. R. Dyson; Part 3 Reporting Methods; Chapter 11 Financial Reports to Employees, Marvin J. Barloon; Chapter 12 Getting Down to Earth in Explaining Profits to Employees, Frank Wallace; Chapter 13 Presentation of Company Information to Shareholders and Employees, J. A. Fuller; Chapter 14 How to Communicate Financial Information To Employees, and What to Say, Stephen Arthur Deny; Chapter 15 A Simplified Income Statement for Employee Use, Walter C. Burnham; Chapter 16 Reports to Employees and the General Public; Part 4 Reporting Practices: Case Studies and Surveys; Chapter 17 Making the Annual Report Speak, B. C. Heacock; Chapter 18 Telling the Employees, Dickson Hartwell; Chapter 19 Presenting the Facts on Company Operations to the Employees, Stephen Arthur Derry; Chapter 20 Annual Reports to Employees, John H. Myers; Chapter 21 Financial Reporting to Corporate Employees, L. D. Parker, B. Phil; Chapter 22 How UK companies report their employees; Part 5 Assessing Employee Interest; Chapter 23 Corporate Financial Report Content of Interest to Employees, George E. Bennett; Chapter 24 Survey Reveals Financial Information People Want To Know about a Corporation, Daniel J. Hennessy; Chapter 25 Employee Interest In The Financial Report, J. Charles Libby; Chapter 26 The Annual Report: How Much Do Employees Care?, Sterling H. Schoen, Maurice P. Lux; Chapter 27 Employees' Interest in the Business: Financial and Other Information, David Flint; Chapter 28 Employee Reports-What Employees Think, R Hussey, R J Craig; Part 6 Reporting in an Industrial Relations Context; Chapter 29 What Kind of Information Do Labor Unions Want in Financial Statements?, Otis Brubaker, Lane Kirkland, William Gomberg, Nat Weinberg, Solomon Barkin; Chapter 30 The Accountant's Part in Labor-Management Relations, Ernest Dale; Chapter 31 The Role of the Accountant in Industrial Relations, Tom Climo; Chapter 32 *We would like to thank John Arnold, Tom Climo, Tony Hope, Mike Sherer, Tony Tinker and the anonymous referees for helpful comments on earlier drafts of this paper. Responsibility for any remaining errors and the opinions expressed, rests, however, with the authors., David Cooper, Simon Essex;
