Journal Facts

Journal
Journal of Collective Negotiations
ISSN
2167-7816 (print) 2167-7824 (electronic)
Volume
21
Issue
3
Date
9/1/1992

Article Facts

Title
THE ABILITY TO PAY: ACCOUNTING AND COLLECTIVE BARGAINING IN THE PUBLIC SECTOR
DOI
10.2190/0U5M-J29B-PY3N-G9E9
Author
DYNE PFEFFENBERGER, MAX LAUDEMAN, LAWRENCE J. HABER, AND DAVID A. DILTS
Online Date
05/09/2002

Article Links

THE ABILITY TO PAY: ACCOUNTING AND COLLECTIVE BARGAINING IN THE PUBLIC SECTOR

DYNE PFEFFENBERGER, MAX LAUDEMAN, LAWRENCE J. HABER, AND DAVID A. DILTS

DOI: 10.2190/0U5M-J29B-PY3N-G9E9

Abstract

Even though there are at least three major standards used in wage arbitration in the public sector, the ability to pay standard is fundamental to the application of other criteria in negotiations. This article examines issues surrounding the impact of accounting regulations upon this critical standard and how evolving accounting principles dealing with the public sector have not yet developed to the same degree as those influencing the private sector. The lack of fully developed public sector accounting principles has resulted in questionable benefit to negotiators as they apply the ability to pay standard.

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