The role of accounting in the enterprise bargaining process of an Australian university

Authors: Mir, Monir Zaman; Rahaman, Abu Shiraz

Source: Accounting, Auditing & Accountability Journal, Volume 16, Number 2, 2003 , pp. 298-315(18)

Publisher: Emerald Group Publishing Limited

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Abstract:

Recent writings have demonstrated how accounting provides a facilitating or conflict-resolving role in organisations and society. However, some studies have argued that conflict-creating and conflict-enhancing roles of accounting are equally prominent and in some cases may overshadow accounting's facilitating roles. This paper provides evidence supporting the latter thesis within an enterprise bargaining context. Using the University of New England, as a case study, the paper highlights how opposing parties engage similar accounting technologies to support their positions in the bargaining process. The paper draws on the 1992 union heterogeneity and employer equivocality model of Amernic and Craig to argue that the perceived facilitating roles of accounting not only disappear, but accounting also becomes largely obstructive in reaching a settlement.

Keywords: Accounting; Australia; Bargaining; Enterprise economics; Universities

Document Type: Research article

DOI: http://dx.doi.org/10.1108/09513570310472085

Publication date: 2003-05-01