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

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  • Diógenes Lagos Cortés
  • Jose Bernardo Betancourt Ramírez
  • Gonzalo Eduardo Gómez Betancourt

Abstract

Desde la perspectiva del isomorfismo institucional fue estudiada la implementación de prácticas de gobierno corporativo durante los anos 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 anos), 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.

Suggested Citation

  • Diógenes Lagos Cortés & Jose Bernardo Betancourt Ramírez & Gonzalo Eduardo Gómez Betancourt, 2017. "Implementación de prácticas de gobierno corporativo en Colombia: un análisis desde el isomorfismo institucional en empresas familiares y no familiares," Revista Facultad de Ciencias Económicas, Universidad Militar Nueva Granada, vol. 25(2), pages 139-157, September.
    • Handle: RePEc:col:000180:015754
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    File URL: https://revistas.unimilitar.edu.co/index.php/rfce/article/view/1832
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    References listed on IDEAS

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