Premium
Financial reporting and disclosure requirements for trade unions: a comparison of UK and US public policy
Author(s) -
Lund John
Publication year - 2009
Publication title -
industrial relations journal
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.525
H-Index - 3
eISSN - 1468-2338
pISSN - 0019-8692
DOI - 10.1111/j.1468-2338.2008.00516.x
Subject(s) - business , government (linguistics) , accounting , european union , finance , public policy , public disclosure , economics , economic policy , economic growth , mechanical engineering , philosophy , linguistics , engineering
ABSTRACT The underlying policy objectives and the degree to which they are served by current trade union financial reporting and disclosure regimes in the US and the UK are examined in this article, along with a detailed comparison of the government oversight agencies, annual disclosure forms and member access to union financial records.