従業員尊重思考の会計学的展開(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
The issue of the sharing of the result of corporate activities has traditionally been discussed in connection with workers' stock ownership system. However, under the principles of industrial democracy, corporate management exists not merely to serve stockholders' interests, but rather, in considering corporate management in the light of the social responsibility of corporations, so it should open up a way for workers to participate in the decision making process of corporations, thereby theoretically establishing their title to a share in the result of corporate activities. The principles of the existing company law and the accounting theory which is based on these principles are nevertheless solely preoccupied with stockholders' title to a share in the result of corporate activities with the consequence that, as far as the distribution of such result is concerned, workers actually have no title to any part of the net profit resulting from the positive offering of their labor. This article reports on a logical inquiry into this problem from the aspect of workers' equity with a view to establishing workers' title to a share in the fruits of corporate activities through positive participation in management. Another purpose of the study is to systematically provide a concrete place in the accounting logic for the idea of respecting workers' interests.
日本大学の論文
1991-03-01