Article 1, Volume 2 Issue 2

Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory

Author

Pablo Aguilar Conde – (Universidad de Burgos)

Begoña Prieto Moreno – (Universidad de Burgos)

Alicia Santidrián Arroyo – (Universidad de Burgos)

Received March 26, 2016; accepted May 27, 2016.

Abstract

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.

Nuestro propósito aquí es analizar cómo se establecen las revisiones salariales en los Acuerdos de negociación colectiva, mientras se argumenta el caso para un nuevo modelo de revisión salarial que refuerce el vínculo entre los mecanismos de fijación de salarios y los cambios en la productividad. El pensamiento detrás de la legislación laboral y mercantil española promueve cambios en los métodos de revisión salarial en los Convenios colectivos, basados tanto en la teoría de la agencia como en la de las partes interesadas. Nuestra propuesta de un nuevo modelo unirá los intereses de los directores y los de otros empleados. Las recompensas producidas por el trabajo de cada grupo se basarán en el valor comercial generado por todas las partes interesadas internas de la empresa: accionistas, directores y empleados. Las relaciones laborales ciertamente se están moviendo hacia un escenario que hace que sea deseable lograr objetivos comunes, en el que las empresas pueden distribuir sus beneficios a todos sus grupos de interés: principalmente accionistas, directores y empleados, como proponemos en este documento.

Citation

Conde, P. A., Moreno, B. P., & Arroyo, A. S. Use of accounting in company collective agreements. Proposal for a new salary review model in the context of corporate social responsibility and stackeholder theory. European Accounting and Management Review2(2), 1-19.

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