Gobierno corporativo una aproximación teórica
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Palabras clave

Gobierno corporativo
grupos de interés
teoría de agencia
teoría de modelo de socios Corporate Government
groups of interest
agency theory
theory of shareholders model

Cómo citar

Portalanza, A. (2013). Gobierno corporativo una aproximación teórica. Saber, Ciencia Y Libertad, 8(1), 117–124. https://doi.org/10.18041/2382-3240/saber.2013v8n1.1888

Resumen

El devenir del entorno económico y financiero de las últimas décadas ha condicionado en gran parte el modo en que las organizaciones se relacionan con personas y entidades de su entorno. Esto ha dado lugar a la necesidad de que las organizaciones cuenten con sistemas de gobierno corporativo eficaces y eficientes. El propósito de este artículo es documentar la evolución del constructo “gobierno corporativo” con el objetivo de aportar en la estructuración de un marco conceptual que ordene el conocimiento. Se hace una revisión de los antecedentes, conceptos, teorías relacionadas y grupos de interés involucrados. Se concluye que las definiciones del término gobierno corporativo varían desde diferentes puntos de vista, así como las estructuras y procesos dentro de cada organización. De ahí que uno de los principales objetivos del GC sea asegurar y proteger los intereses de todos los stakeholders de una organización.

https://doi.org/10.18041/2382-3240/saber.2013v8n1.1888
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