Por favor, use este identificador para citar o enlazar este ítem: http://hdl.handle.net/10259/9271
Título
Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits
Publicado en
Journal of Applied Business and Economics. 2019, V. 21, n. 4
Editorial
North American Business Press
Fecha de publicación
2019-07-30
ISSN
1499-691X
DOI
10.33423/jabe.v21i4.2139
Resumen
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.
Palabras clave
Accounting information
Collective bargaining
Interest Groups
Corporate Social Responsibility
Economic Transparency
Materia
Responsabilidad social de la empresa
Social responsibility of business
Contabilidad
Accounting
Versión del editor
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