What is it about?

This paper examines the literature on financial reporting to employees between 1919 and 1979. It finds that the level of publication interest has varied widely during the period as has the relative interest of accountant and non-accountant groups. Periods of heightened publication activity appear to repeatedly coexist with four major socioeconomic factors, and arguments that this coexistence is not coincidental are considered. Finally it is noted that the same reporting to employee issues are frequently recalled and re-examined; possible reasons for this are considered.

Featured Image

Read the Original

This page is a summary of: Financial reporting to employees: the pattern of development 1919 to 1979, Accounting Organizations and Society, January 1984, Elsevier,
DOI: 10.1016/0361-3682(84)90012-6.
You can read the full text:



The following have contributed to this page