임금협상시 회계정보에 대한 이해관계집단의 반응연구

• 영문명: A Study on the Interested Groups’ Response towards Accounting Infomation in Wage Bargaining
• 발행기관: 한국경영사학회
• 저자명: 김인호 홍정화 이환수
• 간행물 정보: 『경영사연구(경영사학)』제12집 제3호(통권16호), 367~389쪽, 전체 23쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 1997.12.30

영문 초록

This study is executed in order to contribute to establishment of desirable wage bargaining system by instigating and analyzing the interested groups’ response of accounting information. The interested groups as subjects are composed of union leaders, wage negotiators, accountants working in the listed companies in Korea. And questionnaire method was adopted collect the data. Various statistical analyses were used to analyze the data obtained from 150 respondents. Namely, means and standard deviation of descriptive statistics were adopted to analyze the data. And one-way ANOVA(F-test), Duncan’s multiple range test of inferential statistics were adopted to test the difference among three groups. The results of the study are summarized as follows. 1) Employees tended to use accounting information in wage bargaining and recognized the quantity of information included in financial statements as sufficient. And it was surveyed enterprise valuation data by the outside body influence on wage bargaining. 2) We found it the significant difference in the recognition among the interested groups towards the reliability of accounting information as negotiative data and the required increase rate in wage based on accounting information. 3) We didn’t find it the significant difference in the recognition among the interested groups towards the acceptability of the required increase rate in wage based on accounting information in wage bargaining.

목차

Ⅰ. 서론

Ⅱ. 이론적 배경

Ⅲ. 연구가설 및 연구설계

Ⅳ. 자료분석결과

Ⅴ. 결론

참고문헌

Abstract