Roles and Social Construction of Accounting in Industrial Relations

  title={Roles and Social Construction of Accounting in Industrial Relations},
  author={Joel H. Amernic and Russell Craig},
  journal={Journal of Industrial Relations},
  pages={77 - 92}
  • J. Amernic, R. Craig
  • Published 1 March 2005
  • Economics, Business
  • Journal of Industrial Relations
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… 

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