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El Sistema de Control Interno para el Perfeccionamiento de la Gestión Empresarial en Cuba (Internal Control System for the Improvement of Corporate Governance in Cuba)

Author

Listed:
  • Dinaidys Gómez Selemeneva

    (Universidad Pablo de Olavide)

  • Blanca Blanco Camping

    (Universidad de La Habana)

  • Juan R. Conde Camilo

    (Universidad de La Habana)

Abstract

Spanish abstract. En el presente trabajo se realiza un estudio sobre los antecedentes del control interno empresarial, caracterizando el mismo en Cuba y exponiendo los principales postulados para la gestión del cambio empresarial y su aplicación. Así mismo se describe el proceso de cambio para la implementación del control interno en una organización. English abstract. In this study we examine the history of corporate internal control in order to characterize it in Cuba and to expose the main tenets for business change management and implementation. It also describes the process of change for the implementation of internal control in an organization.

Suggested Citation

  • Dinaidys Gómez Selemeneva & Blanca Blanco Camping & Juan R. Conde Camilo, 2013. "El Sistema de Control Interno para el Perfeccionamiento de la Gestión Empresarial en Cuba (Internal Control System for the Improvement of Corporate Governance in Cuba)," Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), Revista Internacional de Gestión del Conocimiento y la Tecnología (GECONTEC), vol. 1(2), pages 53-65.
    • Handle: RePEc:rge:journl:v:1:y:2013:i:2:p:53-65
    DOI: 10.5281/zenodo.7080513
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    More about this item

    Keywords

    Internal Control System; Corporate Governance; Perfeccionamiento Empresarial; Control Interno;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O32 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Management of Technological Innovation and R&D
    • D8 - Microeconomics - - Information, Knowledge, and Uncertainty
    • D81 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Criteria for Decision-Making under Risk and Uncertainty

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