Reporting to Employees: Identifying the Areas of Interest to Employees

This paper identifies the areas of information of interest to employees and the attitudes of accounting executives and employees towards what information was considered to be of interest to employees. Accounting executives felt that employee informational needs were limited to their job security and short‐term material benefits from employment. Employees, on the other hand, indicated that their informational needs were far greater and related to their job security, financial matters affecting them, their conditions of employment, and the organizational structure of their employee companies.