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Revista Facultad de Ciencias Económicas
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Revista Facultad de Ciencias Económicas
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Implementación de prácticas de gobierno corporativo en Colombia: un análisis desde el isomorfismo institucional en empresas familiares y no familiares

Authors: Lagos Cortés, Diógenes; Betancourt Ramírez, José Bernardo; Gómez Betancourt, Gonzalo;

Implementación de prácticas de gobierno corporativo en Colombia: un análisis desde el isomorfismo institucional en empresas familiares y no familiares

Abstract

Desde la perspectiva del isomorfismo institucional fue estudiada la implementación de prácticas de gobierno corporativo durante los años 2008 a 2014 en 105 empresas inscritas en el Registro Nacional de Valores y Emisores (RNVE) de Colombia. No se encontró evidencia para afirmar que en dicha implementación exista isomorfismo. Estos resultados pueden deberse al poco tiempo que tiene de promulgado el Código País (siete años), siendo un periodo de estudio corto para reflejar cambios significativos en la variación del índice de Gobierno Corporativo Código País (IGCCP) en Colombia. Se validó que la tendencia hacia la homogeneización en la implementación de prácticas de gobierno corporativo es diferente en las empresas familiares frente a las no familiares.

Country
Colombia
Keywords

Corporate governance, practices, Governo corporativo, isomorfismo, Economic history and conditions, gobierno corporativo, Colômbia, Prácticas, HC10-1085, Colombia, Gobierno corporativo, Family business, Práticas, Empresa familiar, Economics as a science, prácticas, colombia, empresa familiar, Isomorphism, Isomorfismo, HB71-74

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
Green
gold