2005 AIRAANZ Presidential Address: Reworking the Scope of Industrial Relations

Abstract

The field of industrial relations research has widened considerably in the last 30 years. The development of human resource management (HRM) has encouraged researchers to more closely examine the role of management in industrial relations. However, there is still much scope for broadening the scope of enquiry. If we are to understand management and managerial decision-making, we must look much further and much more deeply than human resource management. Human resource managers are merely a link in a chain of managerial decision-making. To understand HR managers 'decisions we need to see them in their context; this requires us to examine the role of specialists within the firm. One of these groups—management accountants—is scrutinised. The paper finds that, contrary to perceived wisdom, accounting affects industrial relations, and industrial relations affects accounting practices. This is offered as an illustration of the broader approach that is needed if we are to better understand the way that organisations operate and how management affects industrial relations.