El papel del gobierno corporativo en los fondos de empleados del sistema solidario colombiano

• Autores: Alba Lucía Galvis Gómez, Juliana María Benavides Castillo, Jhon Jairo Mosquera Rodas
• Localización: Revista de estudios regionales, ISSN 0213-7585, Nº. 123, 2022, págs. 85-120
• Idioma: español
• Títulos paralelos:
  • The role of corporate governance in employee funds of the Colombian solidarity system
• Enlaces
  • Texto completo (pdf)
• Resumen
  • español

    Este trabajo plantea el análisis de la relación entre el Gobierno Corporativo y el desempeño de los órganos de administración y control en fondos de empleados. Fue realizado con una población de 26 de estos fondos, siendo la muestra el mismo número de estas entidades del sector solidario que operan en la ciudad de Pereira, Colombia, utilizando registros de bases de datos de la Superintendencia de Economía Solidaria, ade- más de una encuesta aplicada a los asociados y pruebas de hipótesis de chi-cuadrado, lo cual dio a conocer las dificultades en el conocimiento sobre el gobierno corporativo y el modelo solidario.

  • English

    This work presents the analysis of the relationship between Corporate Governance and the performance of the administration and control bodies in non-profit entities, in this case, employee funds, which, in turn, belong to the whole of solidarity economy organizations. Regarding employee funds, we find that the first ones arose in Colombia between the 19th and 20th centuries with the purpose of generating immediate relief for the worker in obtaining cash flow and thus meeting his needs without resorting to the multiple demands to acquire a loan with traditional financial institutions. Over time, this associative REVISTA DE ESTUDIOS REGIONALES Nº 123, I.S.S.N.: 0213-7585 (2022), PP. 85-120 model, “employee fund”, has proven to be novel and relevant to be replicated in different countries; however, it is necessary to highlight that its successful applicability depends on good corporate governance practices, since, through them, the transparency of the decisions made by its managers and the participation of its social base are guaranteed.

    For this reason, the present study has stopped to evaluate the levels of internalization of the model by the members who occupy management and control positions, who are simultaneously associates of the entity, which allows analyzing the degree of appropriation and praxis of the model in the everyday of employee funds.