Resumo

GOMEZ-BETANCOURT, Gonzalo; ZAPATA-CUERVO, Natalia  e  BETANCOURT-RAMIREZ, José Bernardo. Corporate Governance. Suggested and implemented practices in Colombian family and non-family businesses. Entramado [online]. 2016, vol.12, n.2, pp.12-29. ISSN 1900-3803.  https://doi.org/10.18041/entramado.2016v12n2.24240.

The objective of this research is to identify the corporate governance practices applied by family and non-family businesses in Colombia in comparison with codes of corporate governance' recommendations. 22 corporate governance codes from 17 countries were studied, common practices of corporate governance were identified, then has been designed a survey, was applied to 202 employers and responses were analyzed using the Z test. Results reveal a high concentration of power in the first generation of family businesses because the founder does not delegate responsibilities and functions. Second and older generations tend to behave more like non-family businesses on issues related to corporate governance. Future research should identify which corporate governance practices influence in organizations and their performance.

Palavras-chave : Corporate Governance; Family Business; Non Family Business, Practices; Corporate Governance Codes.

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