Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits

Authors

  • Pablo Aguilar Conde University of Burgos
  • Begoña Prieto Moreno University of Burgos

DOI:

https://doi.org/10.33423/jabe.v21i4.2139

Keywords:

Accounting Information, Collective Bargaining, Interest Groups, Corporate Social Responsibility, Economic Transparency, Business, Economics

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.

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.

 

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Published

2019-07-30

How to Cite

Conde, P. A., & Moreno, B. P. (2019). Employees as Users of Accounting Information: Participation of Shareholders, Administrators and Employees in Company Profits. Journal of Applied Business and Economics, 21(4). https://doi.org/10.33423/jabe.v21i4.2139

Issue

Section

Articles