20世紀アメリカにおける労働組合の会計情報公開 : ランドラム・グリフィン法以前の時期を中心に(会計,産業・経営における労働の諸問題)

概要

論文の詳細を見る
We have so far studied the development of the practice to disclose accounting information by the steel industry, industrial corporations in general, and local governments in both local and national dimensions in the U. S. from the late 19th through the early 20th century. Our policy of not limiting our research on the phenomena of accounting information disclosure to business corporations means that it is intended to confirm that the disclosure of accounting information is not specific to individual corporations at least in the U. S. economic community. We have seen that the issue of accounting information disclosure emerged with a contemporary overtone along with the advancement of capitalism or, as its inevitable consequence, the giantism of organizations. This article addresses the phenomena of accounting information disclosure by labor unions in the 20th century U. S. with an eye to confirming our hypothesis.
日本大学の論文
1991-03-01