ABSTRACT
Financial information is now recognized as a part of labor-management negotiations; the question is what shall be told, and how. This author examines the manner in which accounting information has been used in recent labor talks, and projects from this experience some ideas on how to decide what kind of accounting information is necessary, desirable, or reasonable at the bargaining table. He discusses ability to pay, some misconceptions arising out of failure to understand accounting, and makes recommendations as to how accountants can heipin the settling of labor disputes.
