Baywood Publishing Company
2167-7816
2167-7824
Journal of Collective Negotiations (formerly Journal of Collective Negotiations in the Public Sector)
BWCN
300318
http://baywood.metapress.com/link.asp?target=journal&id=300318
32
1
1
0
0
0
000032000120080101
Number 1 / 2008
GU8411355456
http://baywood.metapress.com/link.asp?target=issue&id=GU8411355456
10.2190/CN.32.1.d
T12348T62H064843
3
Accounting Implications of Minimum-Wage Regulations
33
39
20080429
20080429
20080429
20080429
T12348T62H064843.pdf
http://baywood.metapress.com/link.asp?target=contribution&id=T12348T62H064843
1
Michael
Slaubaugh
Indiana University, Purdue University Fort Wayne
This article addresses the ways in which minimum-wage regulations impact on the data and financial statements reported by accounting systems. Taking a user perspective, the effect of a change in minimum wage will be more readily apparent within managerial accounting systems than financial accounting systems under current standards promulgated by the Financial Accounting Standards Board.
D. E. Kieso, J. J. Weygandt, and T. D. Warfield, <i>Intermediate Accounting</i> (12th Edition), John Wiley and Sons, Hoboken, New Jersey, 2007.
C. Biliczyk, An Overdue Raise, <i>Akron Beacon Journal</i>, p. A10, January 22, 2007.
M. Miller, A Win-Win Accounting Trick, <i>Fortune</i>, p. 65, December 11, 2006.