The ability to pay: accounting and collective bargaining in the public sector

Article Abstract:

The three wage standards commonly used in public employer wage arbitration are ability to pay, comparability of wages and cost/standard of living. The most fundamental is the ability to pay standard and the determination of this often rests upon the examination of accounting reports and budgetary projections which often furnish only fuzzy data. The Governmental Accounting Standards Board has established clear goals for public accounting, but depreciation expense and cost of post-retirement benefits are often ignored. Furthermore, a modified-accrual accounting system may not recognize expenses when incurred.

Methods

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State labor-management relations legislation: adaptive modelling

Article Abstract:

A review of state and federal collective bargaining laws shows that regulations of this practice in the public and private sectors have much in common. The 1890s saw the beginning of state labor laws when legal protections for private sector labor unions and strikes developed. Most of the labor law since then has concerned the federal protection of collective bargaining rights. The US Constitution guarantees the right to form unions but not an employer duty to recognize them. Therefore, public employees must depend on state law to guarantee their concerted action rights.

Officials and employees, Laws, regulations and rules, Labor unions, State government, Public sector, State employees, State officials

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Purchasing power and economic packages in the public sector negotiations

Article Abstract:

The vague emotionally charged notion of real wage is the basis for the 'cost/standard of living' wage standard which is used principally in public sector collective bargaining. Cost of living is determined by using price indexes. However, reliable data is not available for all jurisdictions with which to determine needed price indexes. Though the use of price indexes is necessary to set a meaningful wage standard, the data needed to obtain such indexes is often lacking.

Economic aspects, Purchasing power

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