EMPLOYEES REPORTING AND COLLECTIVE BARGAINING IN ORGANISATIONS: A NEED FOR DISCLOSURE

Authors

  • APPAH EBIMOBOWEI DEPARTMENT OF ACCOUNTING, FACULTY OF BUSINESS EDUCATION BAYELSA STATE COLLEGE OF EDUCATION, OKPOAMA, BRASS – ISLAND, YENAGOA, NIGERIA
  • EMEH YADIRICHUKWU DEPARTMENT OF ACCOUNTANCY, FEDERAL POLYTECHINC, NEKEDE, IMO STATE, NIGERIA

Keywords:

Financial reports, employees, collective bargaining, organizations

Abstract

The underlying significant role which employees play in organizational development has drawn considerable attention all over the world. The argument is that employees increase the performance of organizations through an effective and efficient collective bargaining process which is the most effective instrument in the hands of employees for improving their living conditions. This paper examines the need for organizations to account for the activities of employees and collective bargaining in the annual reports. The purpose of employee reports is  o inform employees in the general context of a general communicative and consultative
philosophy of the corporate environment in which they work. This paper suggests that organizations in Nigeria should consider the need to expand the content of the annual reports to include employee and collective bargaining accounts for the human resources in the organization to understand their level of contribution as major stakeholders in the corporate survival and growth of organizations in the 21st century.

Downloads

Published

05-04-2012

How to Cite

APPAH EBIMOBOWEI, & EMEH YADIRICHUKWU. (2012). EMPLOYEES REPORTING AND COLLECTIVE BARGAINING IN ORGANISATIONS: A NEED FOR DISCLOSURE. Arabian Journal of Business and Management Review (Kuwait Chapter), 1(8), 23–36. Retrieved from https://j.arabianjbmr.com/index.php/kcajbmr/article/view/274