INTRODUCTION

This appendix focuses on the design of the research project. In practice, we are dealing with two distinct phases of research. The first, initially reported in Willman and Morris (1988), was based on the generally available data from the statutory returns, which we briefly describe. The second, from which our case studies emerged, was an attempt to understand financial management within trade unions. Data here included those from interviews and documentary material produced by trade unions themselves. It is thus appropriate to include a more detailed discussion of the two projects, before going on to a discussion of our questionnaire design and of the basis of case study selection. Initially, however, we must describe the statutory returns.

STATUTORY RETURNS BY TRADE UNIONS

Prior to 1971, all unions registered under the 1871 Trade Union Act were required to submit an annual financial return to the Registrar of Friendly Societies. From 1971 to 1974, under the Industrial Relations Act, a return was required to the Registrar of Trade Unions and Employers' Associations. The current reporting requirements are detailed in the Trade Union and Labour Relations Act 1974 and the Employment Protection Act 1975 ;2 the latter Act transferred the functions of the defunct Registrar of Trade Unions and Employers' Associations to the Certification Officer, who also took custody of returns dating back to 1871.

In brief, the requirements are as follows. Each union must, each calendar year, send a return to the Certification Officer detailing a ‘true and fair’ account of income, expenditure, and assets, an auditor's report, and a copy of the rules.