Accounting and management in the social dialogue: the experience of fifty years of works councils in France
Author: Capron, Michel
Source: Accounting, Business & Financial History, Volume 11, Number 1, 1 March 2001 , pp. 29-42(14)
Abstract:This paper analyses the conditions of the birth of works councils in France in 1945 and how the practice of their economic competence has evolved. It studies the ways in which the relationships have developed between the principal parties: trade unions, business management and chartered accountants. It aims to show how the use of accounting and management information has contributed to the legitimization of the works council as an institution.
Document Type: Research Article
Publication date: March 1, 2001