Gobierno corporativo y ética: un análisis bibliométrico
Keywords:
Gobierno corporativo, ética organizacional, estrategias competitivas, transparencia, éticaAbstract
In recent years, the relationship between Corporate Governance and Organizational Ethics has taken special relevance in the evolution of competitive strategies of companies, given the necessary relationship between structures and processes for organizational management with the socio-economic and environmental purposes. This article seeks to develop a bibliometric analysis from a scientific and statistical point of view, in order to study the structure of the recent literature on this relationship. Also, to examine how the diversity of contexts in management influence the reputation of a company, directly or indirectly. As a result, it is observed that researching the impact of corporate governance on companies has helped institutions to transparently cope with the main needs and expectations of society. In the same context, proposals for guidelines on its exercise were generated, seeking transparency, objectivity and equity.
References
Abidin, A. F. Z., Hashim, H. A., & Ariff, A. M. (2020). eTowards Ethics: A Sustainable Corporate Agenda by Non-Financial Companies in Malaysia. Journal of Sustainability Science and Management, 15(7), 164-182. https://doi.org/10.46754/jssm.2020.10.014
Adam, S. B., Al-Aidaros, A. M. H., & Ishak, S. B. (2018). The Moderating Effect of Islamic Work Ethics on the Relationship Between Corporate Governance and Performance of Islamic Financial Institutions in Nigeria: A Proposed Framework. The Journal of Social Sciences Research, 1041-1048:6. https://ideas.repec.org/a/arp/tjssrr/2018p1041-1048.html
AprilKlein. (2002). Audit committee, board of director characteristics, and earnings management. Journal of Accounting and Economics, 33(3), 375-400. https://doi.org/10.1016/S0165-4101(02)00059-9
Aria, M., & Cuccurullo, C. (2017). bibliometrix : An R-tool for comprehensive science mapping analysis. Journal of informetrics, 11(4), 959-975. https://doi.org/10.1016/j.joi.2017.08.007
Aria, M., Misuraca, M., & Spano, M. (2020). Mapping the Evolution of Social Research and Data Science on 30 Years of Social Indicators Research. Social indicators research, 149(3), 803-831. https://doi.org/10.1007/s11205-020-02281-3
Arvidsson, A., & Caliandro, A. (2016). Brand Public. The Journal of consumer research, 42(5), 727-748. https://doi.org/10.1093/jcr/ucv053
Bastian M., Heymann S., Jacomy M. (2009). Gephi: an open source software for exploring and manipulating networks. International AAAI Conference on Weblogs and Social Media. https://gephi.org/users/publications/
Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition on Corporate Social Responsibility and Firm Reputation. En Journal of Business Ethics (Vol. 97, Número 2, pp. 207-221). https://doi.org/10.1007/s10551-010-0505-2
Beasley, M. S. (1996). An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud. 71(4), 23. https://www.jstor.org/stable/248566?seq=1
Bhatia, M., & Gulati, R. (2021). Board governance and bank performance: A meta- analysis. Research in International Business and Finance, 58, 101425. https://doi.org/10.1016/j.ribaf.2021.101425
Buchholz, F., Lopatta, K., & Maas, K. (2019). The Deliberate Engagement of Narcissistic CEOs in Earnings Management. Journal of Business Ethics: JBE, 167(4), 663-686. https://doi.org/10.1007/s10551-019-04176-x
Choi, T. H., & Pae, J. (2011). Business Ethics and Financial Reporting Quality: Evidence from Korea. Journal of Business Ethics: JBE, 103(3), 403-427. https://doi.org/10.1007/s10551-011-0871-4
DavidYermack. (1996). Higher market valuation of companies with a small board of directors. Journal of financial economics, 40(2), 185-211. https://doi.org/10.1016/0304-405X(95)00844-5
Demiroz, F., & Haase, T. W. (2019). The concept of resilience: a bibliometric analysis of the emergency and disaster management literature. Local Government Studies, 45(3), 308-327. https://doi.org/10.1080/03003930.2018.1541796
Duque, P., & Duque, J. (2020). Marketing digital y comercio electrónico: un análisis bibliométrico. En M. I. Redondo Ramírez, A. M. Barrera Rodríguez, & C. C. Duque Gómez (Eds.), Nuevos modelos de negocio (pp. 74-96). Centro de Investigaciones Facultad de Ciencias Económicas, Administrativas y Contables. http://hdl.handle.net/10901/18463
Duque, P., Meza, O. E., Giraldo, D., & Barreto, K. (2021). Economía Social y Economía Solidaria: un análisis bibliométrico y revisión de literatura. REVESCO. Revista de Estudios Cooperativos, 138, e75566-e75566. https://doi.org/10.5209/reve.75566
Duque, P., Samboni, V., Castro, M., Montoya, L. A., & Montoya, I. A. (2020). Neuromarketing: Its current status and research perspectives. Estudios Gerenciales, 525-539. https://doi.org/10.18046/j.estger.2020.157.3890
Duque, P., Toro, A., Ramírez, D., & Carvajal, M. E. (2020). Marketing viral: Aplicación y tendencias. Clío América, 14(27), 454-468. https://doi.org/10.21676/23897848.3759
Duque, P., Trejos, D., Hoyos, O., & Mesa, J. C. C. (2021). Finanzas corporativas y sostenibilidad: un análisis bibliométrico e identificación de tendencias. Semestre Económico, 24(56), 25-51. https://doi.org/10.22395/seec.v24n56a1
Lizarzaburu-Bolaños E. , Berggrun L., Burneo K.. (2014). Corporate Governance in Emerging Markets and Its Impact on Finance Performance. 12(1). http://www.virtusinterpress.org/IMG/pdf/10-22495_cocv12i1c7p2.pdf
Foster, M. J. (2021). Does CSR Activity Amount to Socially Responsible Management? Philosophy of Management, 1-20. https://doi.org/10.1007/s40926-020-00158-6
Francoeur, C., Labelle, R., & Sinclair-Desgagné, B. (2008). Gender Diversity in Corporate Governance and Top Management. En Journal of Business Ethics (Vol. 81, Número 1, pp. 83-95). https://doi.org/10.1007/s10551-007-9482-5
Fung Wong, A. K., & Kim, S. (sam). (2020). Development and validation of standard hotel corporate social responsibility (CSR) scale from the employee perspective. International Journal of Hospitality Management, 87, 102507. https://doi.org/10.1016/j.ijhm.2020.102507
Gurzki, H., & Woisetschläger, D. M. (2017). Mapping the luxury research landscape: A bibliometric citation analysis. Journal of business research, 77, 147-166. https://doi.org/10.1016/j.jbusres.2016.11.009
Harludi, V. (2018). Using Corporate Social Responsibility as a Public Relations Tool in Reputation Management. En Reputation Management Techniques in Public Relations (pp. 168-186). IGI Global. https://doi.org/10.4018/978-1-5225-3619-2.ch009
Hays, J. M., Pereseina, V., Ibrahim Alshuaibi, A. S., & Saha, J. (2020). Lessons in Sustainable Process Paradigm. A case study from Dubai. The International Journal of Management Education, 18(1), 100366. https://doi.org/10.1016/j.ijme.2020.100366
Holder-Webb, L., & Cohen, J. (2012). The Cut and Paste Society: Isomorphism in Codes of Ethics. En Journal of Business Ethics (Vol. 107, Número 4, pp. 485-509). https://doi.org/10.1007/s10551-011-1060-1
Hong, Y., & Andersen, M. L. (2011). The Relationship Between Corporate Social Responsibility and Earnings Management: An Exploratory Study. Journal of Business Ethics: JBE, 104(4), 461-471. https://doi.org/10.1007/s10551-011-0921-y
Ian Jones, M. P. (2014). Understanding How Issues in Corporate Governance Develop: Cadbury Report to Higgs Review. 12(2), 171. https://doi.org/10.1111/j.1467-8683.2004.00355.x
Isabel-María García-Sánchez. (s. f.). Recuperado 13 de abril de 2021, de https://scholar.google.com/citations?user=vyd0OYAAAAAJ&hl=en&oi=ao
Jiangtao Wang. (s. f.). Recuperado 13 de abril de 2021, de https://scholar.google.com/citations?user=9uIhuHkAAAAJ&hl=en&oi=ao
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from the US Banking Sector. En Journal of Business Ethics (Vol. 125, Número 4, pp. 601-615). https://doi.org/10.1007/s10551-013-1929-2
Kai Wang. (s. f.). Recuperado 13 de abril de 2021, de https://scholar.google.com/citations?user=J_veo1sAAAAJ&hl=en&oi=ao
Kamble, S. S., Gunasekaran, A., & Gawankar, S. A. (2018). Sustainable Industry 4.0 framework: A systematic literature review identifying the current trends and future perspectives. Process Safety and Environmental Protection, 117, 408-425. https://doi.org/10.1016/j.psep.2018.05.009
Khaireddine, H., Salhi, B., Aljabr, J., & Jarboui, A. (2020). Impact of board characteristics on governance, environmental and ethical disclosure. En Society and Business Review (Vol. 15, Número 3, pp. 273-295). https://doi.org/10.1108/sbr-05-2019-0067
Kilian, N. (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). https://doi.org/10.19108/KOERS.85.1.2465
Kuntner, T., & Teichert, T. (2016). The scope of price promotion research: An informetric study. Journal of business research, 69(8), 2687-2696. https://doi.org/10.1016/j.jbusres.2015.11.004
Loor Alcívar, M. I., González Santa Cruz, F., Moreira Mero, N. Y., & Hidalgo Fernández, A. (2020). Analysis of the relationships between corporate social responsibility and corporate sustainability: empirical study of co-operativism in Ecuador. International Journal of Sustainable Development and World Ecology, 27(4), 322-333. https://doi.org/10.1080/13504509.2019.1706661
Luis Rodriguez Dominguez. (s. f.). Recuperado 13 de abril de 2021, de https://scholar.google.com/citations?user=dJATrPEAAAAJ&hl=en&oi=ao
Mansell, S. F., & Sison, A. J. G. (2020). Medieval corporations, membership and the common good : rethinking the critique of shareholder primacy. https://doi.org/10.1017/S1744137419000146
Meckling, M. C. J. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
Merediz-Solà, I., & Bariviera, A. F. (2019). A bibliometric analysis of bitcoin scientific production. Research in International Business and Finance, 50, 294-305. https://doi.org/10.1016/j.ribaf.2019.06.008
Mitchell, L. E. (2017). Corporate governance: Values, ethics and leadership. https://books.google.com.co/books?hl=es&lr=&id=WNqiDwAAQBAJ&oi=fnd&pg=PR7&ots=MdgXTsQ8rD&sig=AiRYRvOwfNhHxKxxIjOtPPV8BV8#v=onepage&q&f=false
Mohamed Janahi, Y. M. Y. G. V. (2021). CFO gender and financial reporting transparency in banks. https://doi.org/10.1080/1351847X.2020.1801481
Nadeem, M. (2020). Corporate Governance and Supplemental Environmental Projects: A Restorative Justice Approach. En Journal of Business Ethics. https://doi.org/10.1007/s10551-020-04561-x
Nalukenge, I., Nkundabanyanga, S. K., & Ntayi, J. M. (2018). Corporate governance, ethics, internal controls and compliance with IFRS. Journal of Financial Reporting and Accounting, 39, 88. https://doi.org/10.1108/JFRA-08-2017-0064
Néron, P.-Y. (2015). Rethinking the Very Idea of Egalitarian Markets and Corporations: Why Relationships Might Matter More than Distribution. 25(1), 32. https://www.jstor.org/stable/43695041?seq=1
Nordberg, D. (2008). The ethics of corporate governance. https://doi.org/10.1177/030630700803300403
O’Shannassy, T. (2015). The Importance of the Ethics of Governance Regime for the Corporation and the Connection to Corporate Governance Practice. En The Ethical Contribution of Organizations to Society (Vol. 39, p. 88). Emerald Group Publishing Limited. https://doi.org/10.1108/S1529-209620150000014002
Pan, C.-L., Yu, L., Lin, Z., Li, J., & Pan, Y.-C. (2020). Scientometric Analysis of Corporate Social Responsibility, Corporate Social Performance and Financial Performance Based on Corporate Governance. E3S Web of Conferences, 214, 03014. https://doi.org/10.1051/e3sconf/202021403014
Preston, T. D. A. L. (1995). The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications[No title]. 20(1). https://doi.org/10.5465/amr.1995.9503271992
Ronald K. Mitchell, B. R. A. A. D. J. W. (1997). Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts[No title]. 22(4). https://doi.org/10.5465/amr.1997.9711022105
Salazar, D. F. T., Álvarez, J. M. R., Garcés, J. J. H., & Duque, P. (2020). Riesgos en las Microfinanzas: Una revisión y análisis Bibliométrico*. Interfaces, 3(2). http://www.unilibrecucuta.edu.co/ojs/index.php/ingenieria/article/view/484
Salazar, D. F. T., Hurtado, P. L. D., Restrepo, L. A. M., & Restrepo, I. A. M. (2021). Neuroeconomía: una revisión basada en técnicas de mapeo científico. Revista de Investigación Desarrollo e Innovación: RIDI, 11(2), 243-260.
Seele, P., Dierksmeier, C., Hofstetter, R., & Schultz, M. D. (2021). Mapping the Ethicality of Algorithmic Pricing: A Review of Dynamic and Personalized Pricing. Journal of business ethics: JBE, 170(4), 697-719. https://doi.org/10.1007/s10551-019-04371-w
Shafique, M. (2013). Thinking inside the box? Intellectual structure of the knowledge base of innovation research (1988-2008): Intellectual Structure of Innovation Research (1988-2008). Strategic Management Journal, 34(1), 62-93. https://doi.org/10.1002/smj.2002
Small, H. (1973). Co-citation in the scientific literature: A new measure of the relationship between two documents. Journal of the American Society for Information Science. American Society for Information Science, 24(4), 265-269. https://doi.org/10.1002/asi.4630240406
Small, H. G. (1977). A Co-Citation Model of a Scientific Specialty: A Longitudinal Study of Collagen Research. Social studies of science, 7(2), 139-166. https://doi.org/10.1177/030631277700700202
Tani, M., Papaluca, O., & Sasso, P. (2018). The System Thinking Perspective in the Open-Innovation Research: A Systematic Review. Journal of Open Innovation: Technology, Market, and Complexity, 4(3), 38. https://doi.org/10.3390/joitmc4030038
Tan, Z. (simon). (2021). Ethics Events and Conditions of Possibility: How Sell-Side Financial Analysts Became Involved in Corporate Governance. Business ethics quarterly: the journal of the Society for Business Ethics, 31(1), 106-137. https://doi.org/10.1017/beq.2020.11
Vincent, O., Ikpesu, F., & Dakare, O. (2020). Ethics and CSR Practices for Enduring Corporate Governance Culture. En Corporate Governance Models and Applications in Developing Economies (pp. 205-236). IGI Global. https://doi.org/10.4018/978-1-5225-9607-3.ch011
Waweru, N. (2020). Business ethics disclosure and corporate governance in Sub-Saharan Africa (SSA). International Journal of Accounting & Information Management, 39, 88. https://doi.org/10.1108/IJAIM-07-2019-0091
Whelan, G. (2012). The Political Perspective of Corporate Social Responsibility: A Critical Research Agenda. https://www.jstor.org/stable/41968806?seq=1
Wogart, J. P. (2016). From pronouncing to implementing business sustainability norms in the South - the UN Global Compact and World Bank Group engagement. 10(3). https://doi.org/10.1504/IJBGE.2015.074349
Zupic, I., & Čater, T. (2015). Bibliometric Methods in Management and Organization. Organizational Research Methods, 18(3), 429-472. https://doi.org/10.1177/1094428114562629
Zuschke, N. (2020). An analysis of process-tracing research on consumer decision-making. Journal of business research, 111, 305-320. https://doi.org/10.1016/j.jbusres.2019.01.028
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Damiand Felipe Trejos Salazar, Luis Arnoldo Quiñónez Espinel, Jaime Andrés Vieira Salazar, Pedro Duque
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Instructions for filling in the Certification of Originality and the Copyright Transfer:
Keep in mind that by pressing the "save and continue" button at the end, you are assuming all the ethical and legal commitments set forth herein. They establish the responsibilities of the legislation on intellectual property rights. For this it is assumed that whoever is carrying out the action of presenting the written work in good faith and represents himself and the other authors of the postulated article.
In this sense, the authors retain all the rights of which they are owners and authorize the free reproduction of the document sent. In the event of being necessary, they will assume, by pressing the "save and continue" button, the legal responsibility derived from the patrimonial rights which are free because of the non-payment by any procedure of the Journal.
Consequently, the author (s) represented by the person who advances the postulation of the article for evaluation and eventual publication,
I (We) declare:
1. I am (we are) the author (s) of the article {here is the name of the article placed automatically}.
2. This is an original work in accordance with the intellectual property law of Colombian copyright.
3. The content of the article of the reference has not been published and that it will not be submitted to any other means of publication in written or electronic support before knowing the decision of the Editorial Committee of Dimensión Empresarial.
4. The signer of this certification guarantees that the commitment acquired here does not infringe any third-party rights.
5. The publication authorization includes its electronic file and its adaptation, if necessary, for its incorporation in the network or in any electronic format or database, as well as attaching the necessary metadata to register the work, trademarks of water or any other security or protection system.
6. The publication authorization includes reproduction on digital media. As well as its distribution and making available through institutional archives through the Internet, distribute copies, and exhibit it in Colombia and outside the country, as well as include the article in national and international indexes.
7. The author assumes all responsibility, including compensation for damages, that could be exercised against the Universidad Autónoma del Caribe by third parties who violated their rights and interests because of the assignment.
For its part, Dimension Empresarial undertakes to respect in any case the rights of the author contained in Article 30 of Law 23 of 1982, or any after it and will make the article available to the users of the Journal so that make a legitimate use of it, as permitted by the applicable legislation, provided that its authorship is cited, commercial benefit is not obtained, and derivative works are not made.
The authors agree to accept the conditions of this intellectual property note, which will be applied to this submission when it is published in this journal.