Gobernanza corporativa en pequeñas y medianas empresas: una revisión sistemática de literatura
Palabras clave:
gobernanza corporativa, pequeñas y medianas empresas, pymes, revisión de literatura
Resumen
La gobernanza corporativa se ha convertido en un elemento significativo para el desempeño y crecimiento de las empresas, sin importar su tamaño. El objetivo de esta investigación, es sistematizar los estudios que relacionan la gobernanza corporativa en las Pymes con la intención de identificar las tendencias investigativas y los desafíos para su implementación. Para ello, se realizó una revisión sistemática de literatura considerando, a través de criterios de selección, 215 publicaciones de Scopus identificando no sólo el número de publicaciones, sino también los índices de productividad de los principales autores, las categorías de las fuentes de publicación y las tendencias de investigación. Este estudio, concluye que son casi nulas las investigaciones que consideran esta metodología para la relación de la temática, identifica cuatro tendencias investigativas: a) el papel de la gobernanza corporativa en la estrategia empresarial, b)la importancia de ésta en la capacidad de solvencia financiera y contable, c) esta gobernanza como estrategia de mediación entre los grupos de interés y d) su relación con la sostenibilidad empresarial, convirtiéndose éstas dos últimas en las nuevas tendencias. Por su parte, el mayor desafío se relaciona con la necesidad de que esta “forma de gobierno” se considere también en las Pymes, ya que incentiva su desempeño y crecimiento en el largo plazo.
Citas
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Arksey, H., & O’Malley, L. (2005). Scoping studies: Towards a methodological framework. International Journal of Social Research Methodology: Theory and Practice, 8(1), 19-32.
Badger, D., Nursten, J., Williams, P., & Woodward, M. (2000). Should all literature reviews be systematic? Evaluation and Research in Education, 14(3-4), 220-230.
Baldo, M. (2012). Corporate social responsibility and corporate governance in Italian SMEs: The experience of some “spirited businesses”. Journal of Management and Governance, 16(1), 1-36. http://dx.doi.org/10.1007/s10997-009-9127-4
Beltrán, O. (2005). Revisiones sistemáticas de la literatura. Revista Colombiana de Gastroenterología, 60-69.
Beyer, J., & Höpner, M. (2003). The disintegration of organised capitalism: German corporate governance in the 1990s. West European Politics, 26(4), 179-198. http://dx.doi.org/10.1080/01402380312331280738
Bjornson, F., & Dingsor, T. (2008). Knowledge management in software engineering: A systematic review of studied concepts, findings and research methods used. Information and Software Technology, 50(11), 1055-1068. http://dx.doi.org/10.1016/j.infsof.2008.03.006
Briozzo, A., Cardone-Riportella, C., & García-Olalla, M. (2019). Corporate governance attributes and listed SMES’ debt maturity. CORPORATE GOVERNANCE, 1-17.
Britzelmaier, B., Häberle, M., & Landwehr, M. (2015). Risk management in German small and medium-sized enterprises. International Journal of Entrepreneurship and Small Business, 24(4), 548-571. http://dx.doi.org/10.1504/IJESB.2015.068642
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Corsi, C., & Prencipe, A. (2018). Innovation propensity and international development of small and medium firms: The moderating effects of corporate governance structure. International Journal of Entrepreneurship and Innovation Management, 22(1), 80-102.
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Du, J., Guariglia, A., & Newman, A. (2015). Do social capital building strategies influence the financing behavior of Chinese private small and medium-sized enterprises? Entrepreneurship, Theory & Practice, 39(3), 601–631.
Echeverri, A., & Vieira, J. A. (2019). Tendencias en la investigación sobre gobernanza de socio-ecosistemas: caminos para nuevas investigaciones. Lúmina(20), 76-100. http://dx.doi.org/10.30554/lúmina.20.2717.2019
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Fich, E., & Slezak, S. (2008). Can corporate governance save distressed firms from bankruptcy? An empirical analysis. Review of Quantitative Finance and Accounting, 30(3), 225-251. http://dx.doi.org/10.1007/s11156-007-0048-5
Garengo, P., & Bititci, U. (2007). Towards a contingency approach to performance measurement: An empirical study in Scottish SMEs. International Journal of Operations and Production Management, 27(8), 802-825. http://dx.doi.org/10.1108/01443570710763787
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Huse, M. (2007). Boards, governance and value creation: The human side of corporate governance. Milan, Italy: Norwegian School of Management BI, Oslo, and Bocconi University.
Hussain, M., & Hadi, A. (2019). Corporate governance, risky business and construction industry: a divergence between Bursa and Construction Industry Development Board (CIDB) Klang Valley, Malaysia. CORPORATE GOVERNANCE, 19(3), 438-457.
Janićijević, N., & Milikić, B. (2010). Organizational growth of SMES in Serbia: Governance as a built-in limiting growth factor. Sociologija, 52(2), 167-180. http://dx.doi.org/10.2298/SOC1002167J
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Jorgensen, A., & Knudsen, J. (2006). Sustainable competitiveness in global value chains: How do small Danish firms behave? Corporate Governance, 6(4), 449-462. http://dx.doi.org/10.1108/14720700610689568
Killian, C. (2020). A practical explanation of ethics as a good corporate governance principle in South Africa and New Zealand – A case study. KOERS — Bulletin for Christian Scholarship, 85(1), 1-10.
Kitchenham, B. A., & Charters, S. (2007). Guidelines for performing systematic literature reviews in software engineering. Technical Report.
Kumar, K., Rajan, R., & Zingales, L. (1999). What Determines Firm Size? National Bureau of Economic Research.
Kumar, S., Sureka, R., & Colombage, S. (2019). Capital structure of SMEs: a systematic literature review and bibliometric analysis. Management Review Quarterly. http://dx.doi.org/10.1007/s11301-019-00175-4
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Lekhanya, L. (2015). Leadership and corporate governance of small and medium enterprises (SMES) in South Africa: Public perceptions. Corporate Ownership & Control, 12(3), 215-222.
Levstek, A., Hovelja, T., & Pucihar, A. (2018). IT Governance Mechanisms and Contingency Factors: Towards an Adaptive IT Governance Model. Organizacija, 51(4), 286-310. http://dx.doi.org/10.2478/orga-2018-0024
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Arellano, D. (2014). ¿Uno o varios tipos de gobernanza? Más allá de la gobernanza como moda: la prueba del tránsito organizacional. Cuadernos de Gobierno y Administración Pública, 1(2), 9-29.
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Arksey, H., & O’Malley, L. (2005). Scoping studies: Towards a methodological framework. International Journal of Social Research Methodology: Theory and Practice, 8(1), 19-32.
Badger, D., Nursten, J., Williams, P., & Woodward, M. (2000). Should all literature reviews be systematic? Evaluation and Research in Education, 14(3-4), 220-230.
Baldo, M. (2012). Corporate social responsibility and corporate governance in Italian SMEs: The experience of some “spirited businesses”. Journal of Management and Governance, 16(1), 1-36. http://dx.doi.org/10.1007/s10997-009-9127-4
Beltrán, O. (2005). Revisiones sistemáticas de la literatura. Revista Colombiana de Gastroenterología, 60-69.
Beyer, J., & Höpner, M. (2003). The disintegration of organised capitalism: German corporate governance in the 1990s. West European Politics, 26(4), 179-198. http://dx.doi.org/10.1080/01402380312331280738
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Briozzo, A., Cardone-Riportella, C., & García-Olalla, M. (2019). Corporate governance attributes and listed SMES’ debt maturity. CORPORATE GOVERNANCE, 1-17.
Britzelmaier, B., Häberle, M., & Landwehr, M. (2015). Risk management in German small and medium-sized enterprises. International Journal of Entrepreneurship and Small Business, 24(4), 548-571. http://dx.doi.org/10.1504/IJESB.2015.068642
Brunninge, O., Nordqvist, M., & Wiklund, J. (2007). Corporate governance and strategic change in SMEs: The effects of ownership, board composition and top management teams. Small Business Economics, 29(3), 295-308. http://dx.doi.org/10.1007/s11187-006-9021-2
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Cansız, M. (2008). Turkiye’de KOBI’ler ve KOSGEB. Ankara: Uzmanlık Tezi, DPT.
Corporación Financiera Internacional . (2019). Guía de gobierno corporativo para las pymes. https://bit.ly/3oChF0O
Corsi, C., & Prencipe, A. (2018). Innovation propensity and international development of small and medium firms: The moderating effects of corporate governance structure. International Journal of Entrepreneurship and Innovation Management, 22(1), 80-102.
Drucker, P. (1992). The Practice of Management. Londres: Butterworth-Heinemann.
Du, J., Guariglia, A., & Newman, A. (2015). Do social capital building strategies influence the financing behavior of Chinese private small and medium-sized enterprises? Entrepreneurship, Theory & Practice, 39(3), 601–631.
Echeverri, A., & Vieira, J. A. (2019). Tendencias en la investigación sobre gobernanza de socio-ecosistemas: caminos para nuevas investigaciones. Lúmina(20), 76-100. http://dx.doi.org/10.30554/lúmina.20.2717.2019
Ettredge, M., Johnstone, K., Stone, M., & Wang, Q. (2011). The effects of firm size, corporate governance quality, and bad news on disclosure compliance. Review of Accounting Studies, 16(4), 866-889. http://dx.doi.org/10.1007/s11142-011-9153-8
Fassin, Y. (2005). The reasons behind non-ethical behaviour in business and entrepreneurship. Journal of Business Ethics, 60(3), 265-279. http://dx.doi.org/10.1007/s10551-005-0134-3
Fassin, Y., Van Rossem, A., & Buelens, M. (2011). Small-Business Owner-Managers’ Perceptions of Business Ethics and CSR-Related Concepts. Journal of Business Ethics, 98(3), 425-453. http://dx.doi.org/10.1007/s10551-010-0586-y
Fich, E., & Slezak, S. (2008). Can corporate governance save distressed firms from bankruptcy? An empirical analysis. Review of Quantitative Finance and Accounting, 30(3), 225-251. http://dx.doi.org/10.1007/s11156-007-0048-5
Garengo, P., & Bititci, U. (2007). Towards a contingency approach to performance measurement: An empirical study in Scottish SMEs. International Journal of Operations and Production Management, 27(8), 802-825. http://dx.doi.org/10.1108/01443570710763787
Hakimah, Y., Pratama, I., Fitric, H., Ganatrid, M., & Sulbahrie, R. (2019). Impact of Intrinsic Corporate Governance on Financial Performance of Indonesian SMEs. International Journal of Innovation, Creativity and Change, 7(1), 32-51.
Huse, M. (2005). Corporate governance: Understanding important contingencies. Corporate Ownership and Control, 2(4), 41-50. http://dx.doi.org/10.22495/cocv2i4p3
Huse, M. (2007). Boards, governance and value creation: The human side of corporate governance. Milan, Italy: Norwegian School of Management BI, Oslo, and Bocconi University.
Hussain, M., & Hadi, A. (2019). Corporate governance, risky business and construction industry: a divergence between Bursa and Construction Industry Development Board (CIDB) Klang Valley, Malaysia. CORPORATE GOVERNANCE, 19(3), 438-457.
Janićijević, N., & Milikić, B. (2010). Organizational growth of SMES in Serbia: Governance as a built-in limiting growth factor. Sociologija, 52(2), 167-180. http://dx.doi.org/10.2298/SOC1002167J
Jimeno-Gonzalez, K., Ariza-Colpas, P., & Piñeres-Melo, M. (2017). IT Government in Colombians SMEs. Myth or reality? Espacios, 38(54).
Jorgensen, A., & Knudsen, J. (2006). Sustainable competitiveness in global value chains: How do small Danish firms behave? Corporate Governance, 6(4), 449-462. http://dx.doi.org/10.1108/14720700610689568
Killian, C. (2020). A practical explanation of ethics as a good corporate governance principle in South Africa and New Zealand – A case study. KOERS — Bulletin for Christian Scholarship, 85(1), 1-10.
Kitchenham, B. A., & Charters, S. (2007). Guidelines for performing systematic literature reviews in software engineering. Technical Report.
Kumar, K., Rajan, R., & Zingales, L. (1999). What Determines Firm Size? National Bureau of Economic Research.
Kumar, S., Sureka, R., & Colombage, S. (2019). Capital structure of SMEs: a systematic literature review and bibliometric analysis. Management Review Quarterly. http://dx.doi.org/10.1007/s11301-019-00175-4
Leal, M., Labarca, N., Bracho, O. d., & Vargas de Hernández, V. (2018). Gestión Tecnológica en pymes del sector textil del municipio Maracaibo- estado Zulia Venezuela. Revista Venezolana de Gerencia (RVG), (82), 314 - 335.
Lekhanya, L. (2015). Leadership and corporate governance of small and medium enterprises (SMES) in South Africa: Public perceptions. Corporate Ownership & Control, 12(3), 215-222.
Levstek, A., Hovelja, T., & Pucihar, A. (2018). IT Governance Mechanisms and Contingency Factors: Towards an Adaptive IT Governance Model. Organizacija, 51(4), 286-310. http://dx.doi.org/10.2478/orga-2018-0024
Manterola, C., Astudillo, P., Arias, E., & Claros, N. (2013). Revisiones sistema ́ticas de la literatura. Que ́se debe saberacerca de ellas. Cirugía española, 149-155. http://dx.doi.org/10.1016/j.ciresp.2011.07.009
Mitter, C., Duller, C., & Feldbauer-Durstmüller, B. (2014). The relations between governance and the internationalisation of SMEs: Evidence from medium-sized Austrian firms. International Journal of Entrepreneurial Venturing, 6(4), 367-390. http://dx.doi.org/10.1504/IJEV.2014.066839
Nieto, V., Timoté, J., Sanchéz, A., & Villareal, S. (2015). Departamento de Planeación Nacional. https://colaboracion.dnp.gov.co/CDT/Estudios%20Econmicos/434.pdf
OCDE. (2004). The OECD principles of Corporate Governance. OECD, 183-194.
OCDE. (2015). G20/OECD Principles of Corporate Governance. Paris: OECD Publishing. https://doi.org/10.1787/9789264236882-en
Okoli, C. (2015). A guide to conducting a standalone systematic literature review. Communications of the Association for Information Systems, 37(1), 879-910.
O’Shannassy, T. (2015). The importance of the ethics of governance regime for the corporation and the connection to corporate governance practice. Research in Ethical Issues in Organizations, 14, 41-55. http://dx.doi.org/10.1108/S1529-209620150000014002
Peralta, P., Cervantes, V., Salgado, R., & Espinoza, A. (2020). Dirección estratégica para la innovación en pequeñas y medianas empresas de la ciudad de Barranquilla –Colombia. Revista Venezolana de Gerencia (RVG)(89), 229-243.
Radebe, S. (2017). The benefits of good corporate governance to small and medium enterprises in South Africa: a view on top 20 and bottom 20 jse listed companies. Problems and Perspectives in Management, 15(4), 271-279.
Ramírez, R., Meneses-Echavez, J. F., & Floréz-López, M. E. (2013). Una propuesta metodológica para la conducción de revisiones sistemáticas de la literatura en la investigación biomédica. CES Movimiento y Salud, 61-73.
Randøy, T., & Goel, S. (2003). Ownership structure, founder leadership, and performance in Norwegian SMEs: Implications for financing entrepreneurial opportunities. Journal of Business Venturing, 18(5), 619-637. http://dx.doi.org/10.1016/S0883-9026(03)00013-2
Reguera-Alvarado, N., de Fuentes, P., & Laffarga, J. (2017). Does Board Gender Diversity Influence Financial Performance? Evidence from Spain. Journal of Business Ethics, 141(2), 337-350.
Rother, E. (2007). Revisão sistemática X revisão narrativa. Acta Paulista de Enfermagem, 20(2), 7-8. https://doi.org/10.1590/S0103-21002007000200001
Royaee, R., & Dehkordi, B. B. (2013). Role of Corporate Governance in Organization. GSTF International Journal on Business Review (GBR), 2(3), 84-89. http://dx.doi.org/10.5176/2010-4804_2.3.224
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Publicado
2021-01-28
Cómo citar
Mejía-Franco, N., Echeverri-Rubio, A., & Vieira-Salazar, J. A. (2021). Gobernanza corporativa en pequeñas y medianas empresas: una revisión sistemática de literatura. Revista Venezolana De Gerencia, 26(93), 245-263. https://doi.org/10.52080/rvg93.17
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