Employers’ and public accountants’ attitudes towards employee reporting in South Africa

Abstract

Employee reporting has evolved as a form of reporting to meet the needs of the employees for information about the enterprise for which they work. This is a particularly pertinent topic in South Africa as a result of recent pronouncements which highlight the need to provide users other than shareholders with information and which emphasize the rights of employees.

In South Africa, companies are producing employee reports although there is no guidance by any regulatory bodies as to the form and content of such reports. This paper reports the results of a study, which forms part of a wider investigation of the topic, focusing on the attitudes of South African employers and public accountants towards the desirability of employee reporting, its form and contents, and public accountant involvement with published employee reports.

After analysis it was concluded that:

(a)	There is a need for employee reporting.
(b)	Although the average response provided support for a separate employee report issued annually as the most desirable form of employee reporting, employers preferred regular meetings as their most desired form of employee reporting.
(c)	Employers and public accountants are of the opinion that public accountant involvement with published employee reports is undesirable.

Key Words:

• Employee reporting
• employers’ attitudes and employee reporting
• public accountants’ attitudes and employee reporting