2026-04-29T09:32:09Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/92712024-06-15T00:05:20Zcom_10259_5238com_10259_5086com_10259_2604com_10259_3576com_10259.4_2574com_10259.4_106col_10259_6212col_10259_3577

Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits Aguilar Conde, Pablo Prieto Moreno, Begoña Accounting information Interest Groups Corporate Social Responsibility Economic Transparency Collective bargaining Responsabilidad social de la empresa Contabilidad Social responsibility of business Accounting Considering a participatory company model composed of the confluence of different interest groups, we propose a model of employee participation in corporate governance and profit sharing. In this model, workers, company managers and shareholders participate in governance and share in the profits. We offer a brief recapitulation of the most relevant Spanish regulations related to this topic. We then outline an empirical study and report its results. 2024-06-14T10:58:30Z 2024-06-14T10:58:30Z 2019-07-30 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion 1499-691X http://hdl.handle.net/10259/9271 10.33423/jabe.v21i4.2139 1499-691X eng Journal of Applied Business and Economics. 2019, V. 21, n. 4 https://doi.org/10.33423/jabe.v21i4.2139 info:eu-repo/semantics/openAccess application/pdf North American Business Press