<?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>2026-06-21T18:56:11Z</responseDate><request verb="GetRecord" identifier="oai:riubu.ubu.es:10259/9271" metadataPrefix="mods">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><mods:mods xmlns:mods="http://www.loc.gov/mods/v3" xmlns:doc="http://www.lyncode.com/xoai" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
<mods:name>
<mods:namePart>Aguilar Conde, Pablo</mods:namePart>
</mods:name>
<mods:name>
<mods:namePart>Prieto Moreno, Begoña</mods:namePart>
</mods:name>
<mods:extension>
<mods:dateAvailable encoding="iso8601">2024-06-14T10:58:30Z</mods:dateAvailable>
</mods:extension>
<mods:extension>
<mods:dateAccessioned encoding="iso8601">2024-06-14T10:58:30Z</mods:dateAccessioned>
</mods:extension>
<mods:originInfo>
<mods:dateIssued encoding="iso8601">2019-07-30</mods:dateIssued>
</mods:originInfo>
<mods:identifier type="issn">1499-691X</mods:identifier>
<mods:identifier type="uri">http://hdl.handle.net/10259/9271</mods:identifier>
<mods:identifier type="doi">10.33423/jabe.v21i4.2139</mods:identifier>
<mods:identifier type="essn">1499-691X</mods:identifier>
<mods:abstract>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;
&#xd;
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.</mods:abstract>
<mods:language>
<mods:languageTerm>eng</mods:languageTerm>
</mods:language>
<mods:accessCondition type="useAndReproduction">info:eu-repo/semantics/openAccess</mods:accessCondition>
<mods:subject>
<mods:topic>Accounting information</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Interest Groups</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Corporate Social Responsibility</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Economic Transparency</mods:topic>
</mods:subject>
<mods:subject>
<mods:topic>Collective bargaining</mods:topic>
</mods:subject>
<mods:titleInfo>
<mods:title>Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits</mods:title>
</mods:titleInfo>
<mods:genre>info:eu-repo/semantics/article</mods:genre>
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