Nowadays in most organizations there is no traces of scientific
management which was put forward by TAYLOR in the early
period of west countries. Based on this theory the employees were
considered as mechanical objects. In todays organization there is
not much facinution by the classical machinistic orientation of
management. Those nations have replaced with, human resource
management, democratization of decision making, participative
culture and the change of functional pattern are themes which
have attracted the attentions of many in this field. From an
accounting and reporting perspective this modern nation
manifested itself in two aspects of employees financial reporting
and human resource accounting. In this article by using the
technical accounting texts these subjects have been critically
looked at. History, reporting rationales, themes, the manner of
representation, and reasons behind the reporters, reactions
against these reports and finally the role of employees report in
collective bargaining processes have been explained here.
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