Financial reporting to employees: the pattern of development 1919 to 1979

Lewis, N.R., Parker, L.D. and Sutcliffe, P. (1984) Financial reporting to employees: the pattern of development 1919 to 1979. Accounting, Organizations and Society, 9(3-4), pp. 275-289. (doi:10.1016/0361-3682(84)90012-6)

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Abstract

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.

Item Type:Articles
Status:Published
Refereed:Yes
Glasgow Author(s) Enlighten ID:Parker, Lee
Authors: Lewis, N.R., Parker, L.D., and Sutcliffe, P.
College/School:College of Social Sciences > Adam Smith Business School > Accounting and Finance
Journal Name:Accounting, Organizations and Society
Publisher:Pergamon
ISSN:0361-3682
ISSN (Online):1873-6289

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