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Gobierno corporativo una aproximación teórica

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  • Alexandra Portalanza

Abstract

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.

Suggested Citation

  • Alexandra Portalanza, 2013. "Gobierno corporativo una aproximación teórica," Revista Saber, Ciencia y Libertad, Universidad Libre - Sede Cartagena, vol. 8(1), pages 117-124, January.
    • Handle: RePEc:col:000497:016762
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    References listed on IDEAS

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    1. Thomas Clarke, 2005. "Accounting for Enron: shareholder value and stakeholder interests," Corporate Governance: An International Review, Wiley Blackwell, vol. 13(5), pages 598-612, September.
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