Accounting Information and Employee Decision Making *

This paper argues that policies or recommendations regarding the provision of information for employee decision making can only be fruitfully developed within the framework of models of employee decision making. Descriptive model building, incorporating a model of the decision maker, his objectives, and the environment in which he operates, is essential for the provision of information to help employees improve their welfare. The paper develops alternative models and concludes by presenting, as a guide to future research, some tentative evidence about the decision making of one group of employee representatives in plant level negotiation in the U.K.