Aproximación al gobierno corporativo en las empresas de familia medianas y pequeñas
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2018
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Universidad de La Salle. Facultad de Economía, Empresa y Desarrollo Sostenible - FEEDS. Contaduría Pública
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Unas adecuadas disposiciones del gobierno corporativo (GC) pueden optimizar la gestión de las empresas. Las empresas de familia (EF) tienen características particulares al mezclar la propiedad, la gestión y la intención de heredar sin importar su tamaño, que pueden originar conflictos que afecten su funcionamiento y perdurabilidad, con efectos en su actividad y, sobre todo, en la familia. En este artículo se analiza la existencia y prácticas de GC en las EF con una muestra de Bogotá y Cundinamarca. Los principios y las prácticas de GC que incluyen la creación de condiciones de comunicación, órganos propios como asamblea familiar y consejos, y normas claras de interacción entre familia y negocio pretenden brindar transparencia a las EF, pueden mejorar su gestión y propender por su perdurabilidad. Las prácticas de GC en las EF no son comunes y los resultados de esta investigación corroboran los hallazgos de los expertos
Appropriate corporate governance (CG) provisions can optimize the management of companies. Family businesses (FB) have particular characteristics when mixing property, management and the intention to inherit regardless of their size, which can cause conflicts that affect their performance and durability, with effects on their activity and, above all, on the family. This article analyzes the existence and practices of CG in the FB with a sample of Bogotá and Cundinamarca. The principles and practices of CG these include the creation of communication conditions, their own bodies such as family assembly and councils, and clear rules for interaction between family and business, which aim to provide transparency to FB, they can improve their management and strive for its durability. The practice of CG in the FB they are not common and the results of this research corroborate the findings of the experts
Appropriate corporate governance (CG) provisions can optimize the management of companies. Family businesses (FB) have particular characteristics when mixing property, management and the intention to inherit regardless of their size, which can cause conflicts that affect their performance and durability, with effects on their activity and, above all, on the family. This article analyzes the existence and practices of CG in the FB with a sample of Bogotá and Cundinamarca. The principles and practices of CG these include the creation of communication conditions, their own bodies such as family assembly and councils, and clear rules for interaction between family and business, which aim to provide transparency to FB, they can improve their management and strive for its durability. The practice of CG in the FB they are not common and the results of this research corroborate the findings of the experts
Palabras clave
Gobierno corporativo, Empresa de familia, Protocolo, Comités, Pequeña y mediana empresa, Planificación empresarial