임금협상시 회계정보에 대한 이해관계집단의 반응연구

A Study on the Interested Groups’ Response towards Accounting Infomation in Wage Bargaining

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.