Resumo

LAGOS CORTES, DIÓGENES; BETANCOURT RAMIREZ, JOSE BERNARDO  e  GOMEZ-BETANCOURT, GONZALO. IMPLEMENTATION OF CORPORATE GOVERNANCE PRACTICES IN COLOMBIA : AN ANALYSIS FROM THE INSTITUTIONAL ISOMORPHISM IN FAMILY AND NONFAMILY COMPANIES. Rev.fac.cienc.econ. [online]. 2017, vol.25, n.2, pp.139-157. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1832.

From the perspective of institutional isomorphism, the adoption of corporate governance practices during the years 2008 to 2014 was studied in 105 companies registered in the Colombia´s National Registry of Securities and Issuers (RNVE). No evidence was found to claim that there is isomorphism in this adoption. These results may be due to the short time that the Country Code has been enacted (seven years). Being a short study period to reflect significant changes in the variation of the Corporate Governance Index Country Code (IGCCP) in Colombia. It was validated that the tendency toward homogenization in the adoption of corporate governance practices is different in family versus non-family businesses.

Palavras-chave : Corporate governance; practices; Family business; Isomorphism; Colombia.

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