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| Name | Adversary Accounting: strategic uses of financial information by capital and labour |
| Author(s) | McBarnet, Doreen, Syd Weston, and Christopher J. Whelan |
| Editor | |
| Year | 1993 |
| Publication Type | Journal Article |
| Web Location | http://www.sciencedirect.com/science/article/pii/0361368293900263 |
| Keywords | adversary accounting, intra-capital, capital-labour, unions |
| Areas of Interest | Accountability; Labour |
| Citation | McBarnet, Doreen, Syd Weston, and Christopher J. Whelan. 1993. Adversary Accounting: strategic uses of financial information by capital and labour. Accounting, Organisations and Society 18 (1):81-100. |
| Summary | This paper illustrates the concept and implications of "adversary accounting" in the context of both "intra-capital" and "capital-labour" disputes. Informed by a small pilot study on the uses made by unions and their approaches to financial information, we explore whether accounting techniques and financial information are necessarily "capitalist" tools or whether they can be used "strategically" by anyone with the access, skill and will to turn them to their advantage. |
| Abstract / Description | This paper illustrates the concept and implications of "adversary accounting" in the context of both "intra-capital" and "capital-labour" disputes. Informed by a small pilot study on the uses made by unions and their approaches to financial information, we explore whether accounting techniques and financial information are necessarily "capitalist" tools or whether they can be used "strategically" by anyone with the access, skill and will to turn them to their advantage. |
| Publisher/Organization | Accounting, Organisations and Society |
| Cluster Library | Socially Responsible Investment |
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