会计信息在韩国劳资关系中的作用

本文旨在调查在劳资双方就工资等问题谈判时会计信息所起的作用。集中探讨会计信息的质量性状、信息的作用是否会因环境的变化而不同,特别是在劳资关系中。我们使用SFAC2(财务会计标准说明书第二部分)作为理论框架来分析会计信息的质量性状。我们的数据是使用标准问卷调查的方法得来的。通过统计分析,我们发现合格的会计信息对劳资谈判的持续时间有着深刻的影响。相反,会计信息的质量对防止劳资纠纷只有很小的影响。

The Role of Accounting Information in the Korean Industrial Relations

This paper attempts to investigate the role of accounting information in the context of collective bargaining.It focuses on qualitative characteristics of accounting information,exploring whether the role of information differs depending on circumstances ,especially in terms of its effect on industrial relations.We use SFAC No.2 as theoretical framework to list qualitative traits of accounting information.Our data is based on a survey method that utilizes standardized questionnaires.Through statistical analysis,we have found that qualified accounting information has significant influence on the duration of labor negotiation.On the contrary,quality of accounting infromation has only trivial effect on the deterrence of labor disputes.