Journal Facts

Journal
Journal of Collective Negotiations
ISSN
2167-7816 (print) 2167-7824 (electronic)
Volume
24
Issue
2
Date
6/1/1995

Article Facts

Title
ACCOUNTING IMAGES AND THE RESOLUTION OF LABOR CONTRACT COSTING CONFLICT
DOI
10.2190/TCYX-1MU2-5KQ0-B13X
Author
JOEL AMERNIC AND RUSSEL CRAIG
Online Date
05/09/2002

Article Links

ACCOUNTING IMAGES AND THE RESOLUTION OF LABOR CONTRACT COSTING CONFLICT

JOEL AMERNIC AND RUSSEL CRAIG

DOI: 10.2190/TCYX-1MU2-5KQ0-B13X

Abstract

Models for determining the costs of labor contracts are frequently controversial. A tentative framework for matching "accounting image" with "conflict resolution" is proposed as a useful lens for understanding how labor contract costing information may affect the resolution of collective bargaining disputes. A public sector case study in which labor contract costing was a disputed feature is analyzed in the context of the framework proposed. The notion introduced is that in collective bargaining settings characterized by conflict, adoption of an appropriate image of accounting might facilitate nonviolent conflict resolution.

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