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## Background: Some International Comparisons Unlike their counterparts in other developed economies, trade unions and employers in the United Kingdom have traditionally concentrated upon and developed collective bargaining at a national level. In such circumstances, i.e. where industry-wide negotiations have been either the rule or the ultimate objective, interest in the fortunes of any single company is obviously fairly limited. As a consequence of this historical bias, pressure from the official union movement for a general policy of company disclosure has only really built up strongly in the last decade. This pressure is, in turn, partly attributable to the emergence of shopfloor, plant or domestic bargaining which has been a growing feature of U.K. industrial relations over the past 25 years. Other countries with different systems of industrial relations, e.g. those where company bargaining has been prevalent, or those which have established formal structures at company or plant level, have in contrast been dealing with the disclosure issue for a much longer period. The purpose of this chapter is twofold: first we shall look at some international experience in the practice of

Who reads Accounting Information Disclosure and Collective Bargaining?

Author

B. J. Foley, K. T. Maunders (auth.)

Publisher

Palgrave Macmillan UK

Published

1977

Language

EN

ISBN

9781349815357

Category

law

Subjects

Science, Law

Updated

2026-03-25