RT info:eu-repo/semantics/article
T1 Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory
A1 Aguilar Conde, Pablo
A1 Prieto Moreno, Begoña
A1 Santidrián Arroyo, Alicia
K1 Collective business agreement
K1 Corporate social responsibility
K1 Business profits
K1 Accounting information
K1 Economía
K1 Economics
K1 Finanzas
K1 Finance
K1 Gestión de empresas
K1 Industrial management
AB Our 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.
PB Asociación Catalana de Contabilidad y Dirección
SN 1468-4497
YR 2016
FD 2016-05
LK http://hdl.handle.net/10259/8994
UL http://hdl.handle.net/10259/8994
LA eng
DS Repositorio Institucional de la Universidad de Burgos
RD 17-may-2024