TY - JOUR AU - Aguilar Conde, Pablo AU - Prieto Moreno, Begoña AU - Santidrián Arroyo, Alicia PY - 2016 SN - 1468-4497 UR - http://hdl.handle.net/10259/8994 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... LA - eng PB - Asociación Catalana de Contabilidad y Dirección KW - Collective business agreement KW - Corporate social responsibility KW - Business profits KW - Accounting information KW - Economía KW - Economics KW - Finanzas KW - Finance KW - Gestión de empresas KW - Industrial management TI - Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory DO - 10.26595/eamr.2014.2.2.1 T2 - European Accounting and Management Review VL - 2 M2 - 1 ER -