La diffusion d'information aux salariés vue par les revues professionnelles comptables depuis 1880: Analyse d'un débat récurrent

Mathieu Floquet
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Mathieu Floquet: CEREFIGE - Centre Européen de Recherche en Economie Financière et Gestion des Entreprises - UL - Université de Lorraine

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Abstract: The disclosure of information to workers (DIS) has obtained legal legitimacy with the creation of the Work Council after the Second World War; but in practice, it has become a managerial issue since the industrial revolution and the widespread of an industrial working class. This study is based on 124 articles published in 19 French professional accounting journals; the aim is to identify the recurrence of DIS and to link it with both the social and economic context of each period and the role of the accountant. It appears that after a period of hostility and absence of debate in the journals (1880 to 1945), the articles promote the disclosure of information to workers (1945 to 1980), but since 1980, the debate has focused more on the legal aspect. (English) [ABSTRACT FROM AUTHOR]

Keywords: DISCLOSURE; WORKS councils; INFORMATION theory; SOCIAL accounting; ORGANIZATIONAL legitimacy; DEBATES & debating; COMITÉ D'TREPRISE; DIFFUSION D'INFORMATION AUX SALARIÉS; DISCLOSURE OF INFORMATION TO WORKERS; PROFESSIONAL ACCOUNTING JOURNAL; REVUES PROFESSIONNELLES COMPTABLES; WORK COUNCIL; COMITÉ D'ENTREPRISE (search for similar items in EconPapers)
Date: 2012
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Published in Comptabilité Contrôle Audit / Accounting Auditing Control, 2012, 18 (1), pp.67 - 91. ⟨10.3917/cca.181.0067⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-01380723

DOI: 10.3917/cca.181.0067

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