Consecuencias por el incumplimiento de las obligaciones y responsabilidades de los directivos de Interbolsa S.A. y Torres Cortes S.A
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
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El sistema financiero colombiano no ha sido la excepción por incumplimiento de obligaciones y responsabilidades de los administradores de las entidades, a pesar de contar con entes de control, vigilancia y supervisión. En efecto, los hechos ocurridos en Interbolsa S.A. y Torres Cortés S.A. son un ejemplo de los incumplimientos en los últimos años. Las actuaciones de los administradores de estas dos entidades reflejan su codicia, su ambición, su deseo de poder y la corrupción. Estos aspectos quebrantaron la ética y condujeron a la toma de las peores decisiones, sus actos dejaron consecuencias de gran impacto y desconfianza en dichas organizaciones, en sus familias, en la sociedad y en el país en general. Este artículo tiene como propósito presentar a través de dos casos de estudio las consecuencias por el incumplimiento de obligaciones y responsabilidades en la gestión de los administradores. En particular, se estudian los hechos que enfrentaron los administradores de las sociedades en mención. Para lo anterior, se indican los deberes que adquieren los administradores de dichas sociedades; se exponen las infracciones; los tipos de sanciones impuestas y, por último, se resalta la importancia de la ética y transparencia con la que deberían actuar los administradores para evitar los hechos presentados
The Colombian financial system has not been the exception on the breach of duties and responsibilities by the administrative agents of the entities, regardless of the fact that there are controlling, surveillance, and supervision authorities. As a matter of fact, the events that took place in Interbolsa S.A. and Torres Cortés S.A. are examples of the non-compliance of the last couple of years. The performances of the administrators from these two entities reflect their greed, their ambition, their wish for power, and their corruption. These aspects shuttered the ethics and led into even worse decision making, their doings left consequences with an outrageous impact, and distrust on the mentioned organizations, their families, in the society and in the nation in general. This article aims to present through two case studies the consequences for the non-compliance of duties and responsibilities in the management of the administrators. Particularly, the facts faced by the administrators of the societies previously mentioned are studied. For all the above, the duties acquired by the administrators of such societies are pointed out; the infractions committed are exposed, the imposed sanctions, and, finally the importance of ethics and transparency to be considered by the administrators at the time of doing their jobs are highlighted to avoid the presented acts
The Colombian financial system has not been the exception on the breach of duties and responsibilities by the administrative agents of the entities, regardless of the fact that there are controlling, surveillance, and supervision authorities. As a matter of fact, the events that took place in Interbolsa S.A. and Torres Cortés S.A. are examples of the non-compliance of the last couple of years. The performances of the administrators from these two entities reflect their greed, their ambition, their wish for power, and their corruption. These aspects shuttered the ethics and led into even worse decision making, their doings left consequences with an outrageous impact, and distrust on the mentioned organizations, their families, in the society and in the nation in general. This article aims to present through two case studies the consequences for the non-compliance of duties and responsibilities in the management of the administrators. Particularly, the facts faced by the administrators of the societies previously mentioned are studied. For all the above, the duties acquired by the administrators of such societies are pointed out; the infractions committed are exposed, the imposed sanctions, and, finally the importance of ethics and transparency to be considered by the administrators at the time of doing their jobs are highlighted to avoid the presented acts
Palabras clave
Administradores, Responsabilidad, Sociedades comisionistas de bolsa, Ética, Sanción, Análisis financiero, Responsabilidad social empresarial, Bolsa de valores