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dc.contributor.authorAguilar Conde, Pablo 
dc.contributor.authorPrieto Moreno, Begoña 
dc.contributor.authorSantidrián Arroyo, Alicia 
dc.date.accessioned2024-04-19T07:21:55Z
dc.date.available2024-04-19T07:21:55Z
dc.date.issued2016-05
dc.identifier.issn1468-4497
dc.identifier.urihttp://hdl.handle.net/10259/8994
dc.description.abstractOur 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.en
dc.format.mimetypeapplication/pdf
dc.language.isoenges
dc.publisherAsociación Catalana de Contabilidad y Direcciónes
dc.relation.ispartofEuropean Accounting and Management Review. 2016, V. 2, n. 2, p. 1-19en
dc.rightsAtribución-NoComercial 4.0 Internacional*
dc.rights.urihttp://creativecommons.org/licenses/by-nc/4.0/*
dc.subjectCollective business agreementen
dc.subjectCorporate social responsibilityen
dc.subjectBusiness profitsen
dc.subjectAccounting informationen
dc.subject.otherEconomíaes
dc.subject.otherEconomicsen
dc.subject.otherFinanzases
dc.subject.otherFinanceen
dc.subject.otherGestión de empresases
dc.subject.otherIndustrial managementen
dc.titleUse of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theoryen
dc.typeinfo:eu-repo/semantics/articlees
dc.rights.accessRightsinfo:eu-repo/semantics/openAccesses
dc.relation.publisherversionhttps://eamr-accid.eu/article-1-volume-2-issue-2/es
dc.identifier.doi10.26595/eamr.2014.2.2.1
dc.identifier.essn2385-3921
dc.journal.titleEuropean Accounting and Management Reviewen
dc.volume.number2es
dc.issue.number2es
dc.page.initial1es
dc.page.final19es
dc.type.hasVersioninfo:eu-repo/semantics/publishedVersiones


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