Accounting, remuneration and employee motivation in the new organisation

Article Abstract:

Case studies of international manufacturers indicate that accounting practices and language continue to be central to new forms of employee motivation. Restructured business organisations place greater emphasis on factors other than individual basic pay to reward and motivate their employees. These factors include performance related elements, skills acquisition and team systems to create peer pressure. However, accounting language continues to underpin these systems, and accounting measures continue to be important in motivating support for these new reward systems.

Accounting Methods, Research, Evaluation, Corporate reorganizations

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Accounting manipulations and political costs: Tooth & Co Ltd, 1910-1965

Article Abstract:

Archival data from Australian brewing company Tooth & Co. from 1910 to 1965 were studied to analyze their profit measurement and disclosure practices. Profit understatements were undertaken to justify dividend policy and avoid potential political costs associated with high profitability and market dominance.

Malt beverages, Capital funds & cash flow, Australia, Accounting and auditing, Brewing industry, Breweries, Political aspects, Accounting procedures, Tooth & Company Ltd., Report

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