Implementation of corporate governance practices in Colombia: an analysis from institutional isomorphism in family and non-family companies

Implementación de prácticas de gobierno corporativo en Colombia: un análisis desde el isomorfismo institucional en empresas familiares y no familiares;
Implementação de práticas de governo corporativo na Colombia: uma análise desde o isomorfismo institucional em empresas familiares e não familiares

dc.creatorLagos Cortés, Diógenes
dc.creatorBetancourt Ramírez, Jose Bernardo
dc.creatorGómez Betancourt, Gonzalo Eduardo
dc.date2017-06-30
dc.identifierhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832
dc.identifier10.18359/rfce.1832
dc.descriptionFrom the perspective of institutional isomorphism, the adoption of corporate governance practices during the years 2008 to 2014 was studied in 105 companies registered in the Colombia´s National Registry of Securities and Issuers (RNVE). No evidence was found to claim that there is isomorphism in this adoption. These results may be due to the short time that the Country Code has been enacted (seven years). Being a short study period to reflect significant changes in the variation of the Corporate Governance Index Country Code (IGCCP) in Colombia. It was validated that the tendency toward homogenization in the adoption of corporate governance practices is different in family versus non-family businesses.
dc.descriptionDesde 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.
dc.descriptionA partir da perspectiva do isomorfismo institucional foi estudada a implementação de práticas de governo corporativo durante os anos 2008 a 2014 em 105 empresas inscritas no Registro Nacional de Valores e Emissores (RNVE) da Colômbia. Não se encontrou evidência para afirmar que em dita implementação exista isomorfismo. Estes resultados podem ser devido ao pouco tempo que tem de promulgado o Código País (sete anos), sendo um período de estudo curto para refletir mudanças significativas na variação do índice de Governo Corporativo Código País (IGCCP) na Colômbia. Validou-se que a tendência para a homogeneização na implementação de práticas de governo corporativo é diferente nas empresas familiares frente às não familiares.
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dc.languagespa
dc.publisherUniversidad Militar Nueva Granada
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832/2608
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832/2631
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832/3097
dc.relationhttps://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832/3098
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dc.rightsDerechos de autor 2017 Revista Facultad de Ciencias Económicas
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 25 No. 2 (2017); 139-157
dc.sourceRevista Facultad de Ciencias Económicas; Vol. 25 Núm. 2 (2017); 139-157
dc.sourceRevista Facultad de Ciencias Económicas; v. 25 n. 2 (2017); 139-157
dc.source1909-7719
dc.source0121-6805
dc.subjectCorporate governance
dc.subjectpractices
dc.subjectfamily business
dc.subjectisomorphism
dc.subjectColombia
dc.subjectGobierno corporativo
dc.subjectprácticas
dc.subjectempresa familiar
dc.subjectisomorfismo
dc.subjectColombia
dc.subjectGoverno corporativo
dc.subjectpráticas
dc.subjectempresa familiar
dc.subjectisomorfismo
dc.subjectColômbia
dc.titleImplementation of corporate governance practices in Colombia: an analysis from institutional isomorphism in family and non-family companies
dc.titleImplementación de prácticas de gobierno corporativo en Colombia: un análisis desde el isomorfismo institucional en empresas familiares y no familiares
dc.titleImplementação de práticas de governo corporativo na Colombia: uma análise desde o isomorfismo institucional em empresas familiares e não familiares
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion


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