Financial Reporting To Employees: From Past To Present, 1st Edition

  • Published By:
  • ISBN-10: 1317974182
  • ISBN-13: 9781317974185
  • DDC: 657.95
  • Grade Level Range: College Freshman - College Senior
  • 280 Pages | eBook
  • Original Copyright 2014 | Published/Released February 2016
  • This publication's content originally published in print form: 2014

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This book introduces accountants and managers to an historical perspective of corporate financial reporting to employees. It presents a resource for research and practice based upon a literature that for its pre-1970 decades has been largely unfamiliar to contemporary educators, researchers and practitioners alike. In addition the pieces not only provide an historical view of issues and arguments, but of actual reporting practice and audience responses. For the students and researcher, these readings offer a first-hand glimpse into the intentions of employee report producers, the critiques of observers at the time, and the requirements of employees in some instances. For report producers, managers and accountants, it reveals some of the reporting traditions that we have inherited today as well as reporting practices that have already been recommended, tried and tested in the past.

The readings selected cover a sixty year period from the 1920s through to the close of the 1970s, with the exception of the first contribution by Lewis, Parker and Sutcliffe (1984) that serves as the historical overview and analysis for the whole text.

Table of Contents

Front Cover.
Half Title Page.
Title Page.
Copyright Page.
1: Financial Reporting to Employees: The Pattern of Development 1919 to 1979.
Early Stirrings.
2: How a Plant Publication Helps.
3: The Use of Company Publications.
4: Business Resorting to Issuance of Special Reports to Employees.
5: Monthly Bulletin: Illinois Manufacturers' Costs Association.
6: Annual Report to Employees.
7: Periodical Reports to Employees.
Reporting Rationales.
8: Reporting Financial Information to Employees.
9: Should a Company Tell? Disclosure of Information to Employees.
10: Audits for Employees: The Right to Know.
Reporting Methods.
11: Financial Reports to Employees.
12: Getting Down to Earth in Explaining Profits to Employees.
13: Presentation of Company Information to Shareholders and Employees.
14: How to Communicate Financial Information to Employees, and What to Say.
15: A Simplified Income Statement for Employee Use.
16: Reports to Employees and the General Public.
Reporting Practices: Case Studies and Surveys.
17: Making the Annual Report Speak.
18: Telling the Employees.
19: Presenting the Facts on Company Operations to the Employees.
20: Annual Reports to Employees.
21: Financial Reporting to Corporate Employees: A Growing Practice in Australia.
22: How UK Companies Report their Employees.
Assessing Employee Interest.
23: Corporate Financial Report Content of Interest to Employees.
24: Survey Reveals Financial Information People Want to Know about a Corporation.
25: Employee Interest in the Financial Report.
26: The Annual Report: How Much Do Employees Care?.
27: Employees' Interest in the Business: Financial and Other Information.
28: Employee Reports—What Employees Think.
Reporting in an Industrial Relations Context.
29: What Kind of Information Do Labor Unions Want in Financial Statements?.
30: The Accountant's Part in Labor-Management Relations.
31: The Role of the Accountant in Industrial Relations.
32: Accounting Information and Employee Decision Making.
Further Reading.
Selected Texts and Monographs.
Selected Articles and Papers.