The role of accounting in industrial relations has received minimal attention in the research literature. Academics, when they have looked at the area at all, have tended to research from a managerial perspective; the interests of labor are either ignored or assumed to coincide with manage rial interests. This is reflected in the rationales provided for communicat ing with employees, which are dominated by a unitarist discourse and focus on the potential for achieving a more co-operative, responsible and productive labor resource. This article turns the tables and explores what, if anything, the accounting discipline has to offer employees and unions.
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