Accounting Implications of Minimum Wage Regulations
Journal of Collective Negotiations
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.
Michael D. Slaubaugh (2008).
Accounting Implications of Minimum Wage Regulations. Journal of Collective Negotiations.32 (1), 33-39. Baywood.