10.2190/M2BN-C35U-82GT-DGPM M2BNC35U82GTDGPM 0 IMAGES AND RHETORIC: ACCOUNTING AND COLLECTIVE BARGAINING 20020509 20020509 20020509 20020509 http://baywood.metapress.com/link.asp?target=contribution&id=M2BNC35U82GTDGPM 4 RUSSELL CRAIG AND JOEL AMERNIC Accounting is a much deeper and more subtle activity than the industrial relations fraternity seems inclined to acknowledge at times. We respond here to an article by Gotlob and Dilts (G&D), published in this <me>Journal</me> recently, which discussed the importance of the "image" of accounting held by collective negotiators. Gotlob and Dilts argued that bargaining outcomes might be improved by "education" unions and management to adopt a different image of accounting. Our view is that image "re-educating" of the sort alluded to by G&D will not provide a cure-all to resolve negotiation impasses. Further, we address some of G&D's conceptions concerning the role and nature of accounting, with discussion of several technical matters and abstract concepts. We argue that there would be strong benefits if the social and rhetorical capabilities of accounting were understood within the industrial relations domain.