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

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.