Financial Reporting to Employees: From Past to Present

ISBN-13: 9780415718066 / Angielski / Twarda / 2013 / 272 str.

Lee D. Parker

Opis

This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past.

The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.

Spis treści

@contents:Introduction. 1. Financial Reporting to Employees: The Pattern of Development 1919 to 1979 N. R. Lewis, L. D. Parker and P. Sutcliffe Part 1: Early Stirrings 2. How A Plant Publication Helps Harry Botsford 3. The Use of Company Publications Britton I. Budd 4. Business Resorting to Issuance of Special Reports to Employees Franzy Eakin 5. Telling Your Story to Your Employees 6. Annual Report to Employees L. W. Bennett 7. Periodical Reports to Employees James W. Irvin Part 2: Reporting Rationales 8. Reporting Financial Information to Employees Keith R. Yorston 9. Should a Company Tell? Disclosure of Information to Employees W. R. Anderson 10. Audits for Employees: The Right to Know J. R. Dyson Part 3: Reporting Methods 11. Financial Reports to Employees Marvin J Barloon 12. Getting Down to Earth in Explaining Profits to Employees Frank Wallace 13. Presentation of Company Information to Shareholders and Employees J. A. Fuller 14. How to Communicate Financial Information to Employees, and What to Say Stephen Arthur Derry 15. A Simplified Income Statement for Employee Use Walter C. Burnham 16. Reports to Employees and the General Public J. B. Heckert and J. D. Wilson Part 4: Reporting Practices: Case Studies and Surveys 17. Making the Annual Report Speak B. C. Heacock 18. Telling the Employees Dickson Hartwell 19. Presenting the Facts on Company Operations to the Employees Stephen Arthur Derry 20. Annual Reports to Employees John H. Myers 21. Financial Reporting to Employees: A Growing Practice in Australia L. D. Parker 22. How UK Companies Report to their Employees Geoffrey Holmes Part 5: Assessing Employee Interest 23. Corporate Financial Report Content of Interest to Employees George E. Bennett 24. Survey Reveals Financial Information People Want to Know About A Corporation Daniel J. Hennessy 25. Employee Interest in the Financial Report J. Charles Libby 26. The Annual Report: How Much Do Employees Care? Sterling H. Schoen and Maurice P. Lux 27. Employees’ Interest in the Business: Financial and Other Information David Flint 28. Employee Reports – What Employees Think R. Hussey and R. J. Craig Part 6: Reporting in an Industrial Relations Context 29. What Kind of Information do Labor Unions Want in Financial Statements? Otis Brubaker, Lane Kirkland, William Gomberg, Nat Weinberg and Solomon Barkin 30. The Accountant’s Part in Labor-Management Relations Ernest Dale 31. The Role of the Accountant in Industrial Relations Tom Climo 32. Accounting Information and Employee Decision Making David Cooper and Simon Essex

O autorze

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