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Ventajas y desventajas de la Sociedad por Acciones Simplificada para la empresa familiar en Colombia. Estudio exploratorio

Author

Listed:
  • José Bernardo Betancourt Ramírez
  • Gonzalo Gómez Betancourt
  • María Piedad López Vergara
  • Francisco Pamplona Beltrán, Claudia Beltrán Ruget

Abstract

La Sociedad por Acciones Simplificada (SAS) representa la evolución más significativa del sistema societario colombiano en las últimas 4 décadas. Desde su aparición representa cerca del 90% del total de sociedades matriculadas en el país. Este estudio exploratorio descriptivo busca determinar si los empresarios conocen las ventajas y desventajas de las SAS, y si las tienen en cuenta en la toma de decisiones. Se aplicó un cuestionario estructurado a 57 empresas, de las cuales el 84% eran familia- res. Se observó un amplio desconocimiento de algunas ventajas y desventajas de la SAS que implica el desaprovechamiento de sus bondades y, en casos puntuales, riesgos para las empresas familiares.

Suggested Citation

  • José Bernardo Betancourt Ramírez & Gonzalo Gómez Betancourt & María Piedad López Vergara & Francisco Pamplona Beltrán, Claudia Beltrán Ruget, 2013. "Ventajas y desventajas de la Sociedad por Acciones Simplificada para la empresa familiar en Colombia. Estudio exploratorio," Estudios Gerenciales, Universidad Icesi, June.
    • Handle: RePEc:col:000129:011402
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    File URL: http://www.icesi.edu.co/revistas/index.php/estudios_gerenciales/article/view/1643
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    Cited by:

    1. Stewart, Alex, 2018. "Can family business loosen the grips of accounting, economics, and finance?," Journal of Family Business Strategy, Elsevier, vol. 9(3), pages 153-166.

    More about this item

    Keywords

    Empresa familiarSociedad por acciones simplificada Colombia;

    JEL classification:

    • L50 - Industrial Organization - - Regulation and Industrial Policy - - - General
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M13 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - New Firms; Startups

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