2026-06-17T18:22:41Zhttps://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 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 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 North American Business Press