Employer Equivocality and Union Heterogeneity as Determinants of the Role of Accounting in Collective Bargaining

Abstract

Analyses the role of accounting data in collective bargaining in not‐for‐profit organizations in four Canadian cases. Develops a model upon the constructs of “employer equivocality” and “union heterogeneity” to provide useful insights. Where employer equivocality is low and union heterogeneity is high, the analysis reveals that accounting data are not sought for their intrinsic information value, but rather for their facilitative role in providing a conduit, or an excuse, for continuing dialogue between the bargaining parties. Analysis of other intersecting levels of employer equivocality and union heterogeneity in bargaining settings characterized by collective bargainers′ shared values are instructive regarding the role of, and the extent of recourse to, accounting data.