Employee Representation

Bargaining Agent
A bargaining agent, also known as a bargaining representative, is a union or individual certified through a secret ballot process to be the exclusive representative of all employees in a bargaining unit or group.
Company Union
A labor union that is generally perceived to be overly sympathetic to the management of the company where it is situated, potentially compromising the representation of its members' true interests.
Independent Union
An independent union is a labor union that is not affiliated with the American Federation of Labor and Congress of Industrial Organizations (AFL-CIO).

Accounting Terms Lexicon

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