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Accounting and management in the social dialogue: the experience of fifty years of works councils in France

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  • Michel Capron

Abstract

This paper analyses the conditions of the birth of works councils in France in 1945 and how the practice of their economic competence has evolved. It studies the ways in which the relationships have developed between the principal parties: trade unions, business management and chartered accountants. It aims to show how the use of accounting and management information has contributed to the legitimization of the works council as an institution.

Suggested Citation

  • Michel Capron, 2001. "Accounting and management in the social dialogue: the experience of fifty years of works councils in France," Accounting History Review, Taylor & Francis Journals, vol. 11(1), pages 29-42.
    • Handle: RePEc:taf:acbsfi:v:11:y:2001:i:1:p:29-42
    DOI: 10.1080/09585200010015013
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    Cited by:

    1. Godowski, Christophe & Nègre, Emmanuelle & Verdier, Marie-Anne, 2020. "Toward dialogic accounting? Public accountants’ assistance to works councils − A tool between hope and illusion," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 69(C).
    2. Mathieu Floquet, 2006. "L'Expert-Comptable du comité d'entreprise, un acteur de gouvernance : Une étude exploratoire," Post-Print halshs-00558020, HAL.
    3. Mathieu Floquet & Marc Nikitin, 2013. "Faut-il diffuser de l'information financière aux salariés ?," Post-Print hal-01003932, HAL.
    4. Malcolm Anderson, 2002. "Accounting History publications 2001," Accounting History Review, Taylor & Francis Journals, vol. 12(3), pages 505-512.

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