2026-04-22T20:20:49Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/89942024-05-13T10:42:05Zcom_10259_5238com_10259_5086com_10259_2604com_10259_3576com_10259.4_2574com_10259.4_106col_10259_6212col_10259_3577
Aguilar Conde, Pablo
7
600
0000-0001-7613-8493
Prieto Moreno, Begoña
455
600
0000-0002-3719-6786
Santidrián Arroyo, Alicia
525
600
0000-0002-4082-1837
2024-04-19T07:21:55Z
2024-04-19T07:21:55Z
2016-05
1468-4497
http://hdl.handle.net/10259/8994
10.26595/eamr.2014.2.2.1
2385-3921
Our purpose here is to analyze how salary reviews are established in Collective Bargaining Agreements, while arguing the case for a new salary review model that reinforces the link between wage-setting mechanisms and changes in productivity. The thinking behind Spanish labour and mercantile legislation promotes changes to salary review methods in Collective Bargaining Agreements, based on both agency and stakeholder theory. Our proposal for a new model will join the interests of directors and those of other employees. The rewards produced by the work of each group will be based on the business value generated by all internal stakeholders of the company: shareholders, directors and employees. Labour relations are certainly moving towards a scenario that makes it desirable to achieve common goals, in which companies can distribute their benefits to all of their stakeholders: principally shareholders, directors, and employees, as we propose in this paper.
application/pdf
eng
Asociación Catalana de Contabilidad y Dirección
European Accounting and Management Review. 2016, V. 2, n. 2, p. 1-19
https://eamr-accid.eu/article-1-volume-2-issue-2/
Atribución-NoComercial 4.0 Internacional
http://creativecommons.org/licenses/by-nc/4.0/
info:eu-repo/semantics/openAccess
Collective business agreement
Corporate social responsibility
Business profits
Accounting information
Economía
Finanzas
Gestión de empresas
Economics
Finance
Industrial management
Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
European Accounting and Management Review
2
2
1
19
THUMBNAIL
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Aguilar-eamr_2016.pdf
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oai:riubu.ubu.es:10259/8994
2024-05-13 12:42:05.846
Repositorio Institucional de la Universidad de Burgos
bubrep@ubu.es
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