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

Accounting, Auditing & Accountability Journal

Volumn 16, Issue 2, 2003, Pages 298-315

  Zaman Mir, Monir ^a   Shiraz Rahaman, Abu ^b  

^a UNIVERSITY OF WOLLONGONG   (Australia)

^b UNIVERSITY OF CALGARY   (Canada)

Author keywords

Accounting; Australia; Bargaining; Enterprise economics; Universities

Indexed keywords

EID: 84986170636     PISSN: 09513574     EISSN: None     Source Type: Journal    
DOI: 10.1108/09513570310472085     Document Type: Review

References (33)

1. Amernic, J. and Craig, R. (1992), “Employer equivocality and union heterogeneity as determinants of the role of accounting in collective bargaining”, Accounting, Auditing & Accountability Journal, Vol. 5 No. 1, pp. 60-79.
2. Boland, R.J. (1989), “Beyond objectivist and subjectivist: learning to read accounting as a text”, Accounting, Organizations and Society, Vol. 14 No. 5/6, pp. 591-604.
3. Brett, J. (1997), “Competition and collegiality”, Australian Universities’ Review, No. 2, pp. 19-22.
4. Broadbent, J. and Guthrie, J. (1992), “Changes in public sector: a review of recent ‘Alternative’ accounting research”, Accounting, Auditing & Accountability Journal, Vol. 5 No. 2, pp. 3-31.
5. Burchell, S., Clubb, C., Hopwood, A., Hughes, J. and Nahapiet, J. (1980), “The roles of accounting in organisations and society”, Accounting, Organisations and Society, Vol. 5 No. 1, pp. 5-27.
6. Chambers, R. (1999), “The poverty of accounting discourse”, ABACUS, Vol. 35 No. 3, pp. 241-51.
7. Clarke, F. and Craig, R. (1991), “Juridical perceptions of the relevance of accounting data in wage fixation”, British Journal of Industrial Relations, Vol. 29 No. 3, pp. 463-83.
8. Clarke, F. and Craig, R. (1992), Enterprise Negotiation and the Accounting Problems in Determining the Capacity to Pay, Industrial Relations Research Series, The Commonwealth Department of Industrial Relations, Canberra, October, No. 3.
9. Coaldrake, P. (2000), “Reflections on the repositioning of the government's approach to higher education, or I’m dreaming of a white paper”, Journal of Higher Education Policy and Management, Vol. 22 No. 1, pp. 9-21.
10. Cooper, D. and Sherer, M. (1984), “The value of corporate accounting reports: arguments for a political economy of accounting”, Accounting, Organizations and Society, Vol. 9 No. 3/4, pp. 207-32.
11. Coy, D. and Pratt, M. (1998), “An insight into accountability and politics in universities: a case study”, Accounting, Auditing & Accountability Journal, Vol. 11 No. 5, pp. 540-61.
12. Craig, R. and Clarke, F. (1993), “The unserviceability of published accounting data for enterprise bargaining in the public sector”, Journal of Collective Negotiations in the Public Sector, Vol. 22 No. 3, pp. 179-91.
13. Cullinan, C., Clark, M. and Knoblett, J. (1994), “Accounting information and collective bargaining: a literature review and research framework”, Journal of Accounting Literature, Vol. 13, pp. 44-80.
14. Daft, R. and Lengel, R. (1986), “Organizational information requirements, media richness and structural design”, Management Science, Vol. 32 No. 5, pp. 307-18.
15. Forsyth, P. (1996), “The UNE's financial problems: a perspective”, discussion paper, Department of Economics (now School of Economic Studies), University of New England, Armidale, May.
16. Gale, F. (1997), “Where does Australian higher education need to go from here?”, in Sharpham, J. and Harman, G. (Eds), Australia's Future Universities, University of New England Press, Armidale, pp. 105-19.
17. Gallagher, M. (2000), “The emergence of entrepreneurial public universities in Australia”, IMHE General Conference, OECD, Paris.
18. Gallhofer, S. and Haslam, J. (1991), “The aura of accounting in the context of crisis: Germany and the first world war”, Accounting, Organizations and Society, Vol. 16 No. 5/6 pp. 487-520.
19. Guthrie, J. (1993), “Australian public business enterprises: analysis of changing accounting, auditing and accountability regimes”, Financial Accountability and Management, Vol. 9 No. 2, pp. 101-14.
20. Lehman, C. and Tinker, T. (1987), “The ‘real’ cultural significance of accounts”, Accounting, Organizations and Society, Vol. 12 No. 5, pp. 503-22.
21. Marginson, S. (1997a), “Competition and contestability in Australian higher education, 1987-1997”, Australian Universities’ Review, No. 1, pp. 5-14.
22. Marginson, S. (1997b), “Steering from a distance: power relations in Australian higher education”, Higher Eduction, No. 34, pp. 63-80.
23. McBarnet, D., Weston, S. and Whelan, C. (1993), “Adversary accounting: strategic uses of financial information by capital and labour”, Accounting, Organizations and Society, Vol. 18 No. 1, pp. 81-100.
24. McCalman, J. (1997), “The world we are losing”, Australian Universities’ Review, No. 2, pp. 23-6.
25. Nicholls, J. and Marginson, S. (1996), “The West Review: an answer in search of a question”, Australian Universities’ Review, No. 2, pp. 2-3.
26. NTEU UNE Branch (2000), EB Bulletin, May Issue, The University of New England, Armidale.
27. NTEU NSW Division (2000), Occasional Address, Vol. 5 No. 1, April.
28. Preston, A., Cooper, D. and Coombs, R. (1992), “Fabricating budgets: a study of the production of management budgeting in the national health service”, Accounting, Organizations and Society, Vol. 17 No. 6, pp. 561-93.
29. Rahaman, A.S. and Lawrence, S. (2001), “A negotiated order perspective on public sector accounting and financial control”, Accounting, Auditing & Accountability Journal, Vol. 14 No. 2, pp. 147-65.
30. Sharpham, J. (1997), “The context for new directions: ringing the changes; 1983-1997”, in Sharpham, J. and Harman, G. (Eds), Australia's Future Universities, University of New England Press, Armidale, pp. 17-35.
31. The UNE (1998), Annual Report 1998, The University of New England, Armidale.
32. The UNE (2000), Handbook, The University of New England, Armidale.
33. Williams, B. (2000), “Australian universities 1939-1999: how different now?”, Higher Education Quarterly, Vol. 54 No. 2, pp. 147-65.