<?xml version="1.0" encoding="UTF-8"?><?xml-stylesheet type="text/xsl" href="static/style.xsl"?><OAI-PMH xmlns="http://www.openarchives.org/OAI/2.0/" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.openarchives.org/OAI/2.0/ http://www.openarchives.org/OAI/2.0/OAI-PMH.xsd"><responseDate>2026-06-21T19:15:45Z</responseDate><request verb="GetRecord" identifier="oai:riubu.ubu.es:10259/9271" metadataPrefix="dim">https://riubu.ubu.es/oai/request</request><GetRecord><record><header><identifier>oai:riubu.ubu.es:10259/9271</identifier><datestamp>2024-06-15T00:05:20Z</datestamp><setSpec>com_10259_5238</setSpec><setSpec>com_10259_5086</setSpec><setSpec>com_10259_2604</setSpec><setSpec>com_10259_3576</setSpec><setSpec>com_10259.4_2574</setSpec><setSpec>com_10259.4_106</setSpec><setSpec>col_10259_6212</setSpec><setSpec>col_10259_3577</setSpec></header><metadata><dim:dim xmlns:dim="http://www.dspace.org/xmlns/dspace/dim" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.dspace.org/xmlns/dspace/dim http://www.dspace.org/schema/dim.xsd">
<dim:field mdschema="dc" element="contributor" qualifier="author" authority="7" confidence="600" orcid_id="0000-0001-7613-8493">Aguilar Conde, Pablo</dim:field>
<dim:field mdschema="dc" element="contributor" qualifier="author" authority="455" confidence="600" orcid_id="0000-0002-3719-6786">Prieto Moreno, Begoña</dim:field>
<dim:field mdschema="dc" element="date" qualifier="accessioned">2024-06-14T10:58:30Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="available">2024-06-14T10:58:30Z</dim:field>
<dim:field mdschema="dc" element="date" qualifier="issued">2019-07-30</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="issn">1499-691X</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="uri">http://hdl.handle.net/10259/9271</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="doi">10.33423/jabe.v21i4.2139</dim:field>
<dim:field mdschema="dc" element="identifier" qualifier="essn">1499-691X</dim:field>
<dim:field mdschema="dc" element="description" qualifier="abstract" lang="en">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.&#xd;
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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.</dim:field>
<dim:field mdschema="dc" element="format" qualifier="mimetype">application/pdf</dim:field>
<dim:field mdschema="dc" element="language" qualifier="iso" lang="es">eng</dim:field>
<dim:field mdschema="dc" element="publisher" lang="en">North American Business Press</dim:field>
<dim:field mdschema="dc" element="relation" qualifier="ispartof" lang="en">Journal of Applied Business and Economics. 2019, V. 21, n. 4</dim:field>
<dim:field mdschema="dc" element="relation" qualifier="publisherversion" lang="es">https://doi.org/10.33423/jabe.v21i4.2139</dim:field>
<dim:field mdschema="dc" element="subject" lang="en">Accounting information</dim:field>
<dim:field mdschema="dc" element="subject" lang="en">Interest Groups</dim:field>
<dim:field mdschema="dc" element="subject" lang="en">Corporate Social Responsibility</dim:field>
<dim:field mdschema="dc" element="subject" lang="en">Economic Transparency</dim:field>
<dim:field mdschema="dc" element="subject" lang="e">Collective bargaining</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="es">Responsabilidad social de la empresa</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="es">Contabilidad</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="en">Social responsibility of business</dim:field>
<dim:field mdschema="dc" element="subject" qualifier="other" lang="en">Accounting</dim:field>
<dim:field mdschema="dc" element="title" lang="en">Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits</dim:field>
<dim:field mdschema="dc" element="type" lang="es">info:eu-repo/semantics/article</dim:field>
<dim:field mdschema="dc" element="type" qualifier="hasVersion" lang="es">info:eu-repo/semantics/publishedVersion</dim:field>
<dim:field mdschema="dc" element="rights" qualifier="accessRights" lang="es">info:eu-repo/semantics/openAccess</dim:field>
<dim:field mdschema="dc" element="journal" qualifier="title" lang="en">Journal of Applied Business and Economics</dim:field>
<dim:field mdschema="dc" element="volume" qualifier="number" lang="es">21</dim:field>
<dim:field mdschema="dc" element="issue" qualifier="number" lang="es">4</dim:field>
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