<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>0123-1472</journal-id>
<journal-title><![CDATA[Cuadernos de Contabilidad]]></journal-title>
<abbrev-journal-title><![CDATA[Cuad. Contab.]]></abbrev-journal-title>
<issn>0123-1472</issn>
<publisher>
<publisher-name><![CDATA[Pontificia Universidad Javeriana]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0123-14722018000100171</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-47.reem</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Riesgos estratégicos. Un estudio de las medidas de tratamiento implementadas por las grandes empresas privadas de Antioquia, Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[Strategic Risks. A Study of the Treatment Measures Implemented by the Big Private Companies in Antioquia, Colombia]]></article-title>
<article-title xml:lang="pt"><![CDATA[Riscos estratégicos. Estudo das medidas de tratamento implementadas pelas grandes empresas privadas de Antioquia, Colômbia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jaraba]]></surname>
<given-names><![CDATA[Isabel]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Nuñez]]></surname>
<given-names><![CDATA[María Antonia]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Villanueva]]></surname>
<given-names><![CDATA[Eduart]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Eafit  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Eafit  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Eafit  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2018</year>
</pub-date>
<volume>19</volume>
<numero>47</numero>
<fpage>171</fpage>
<lpage>181</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000100171&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000100171&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000100171&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  Los cambios que enfrentan las organizaciones pueden poner en riesgo su normal desarrollo y afectar el cumplimiento de objetivos y metas. Por eso, es de vital importancia que estas puedan administrar esos riesgos adecuadamente mediante un proceso de identificación, evaluación y tratamiento. El objetivo de esta investigación fue analizar cómo las medidas de tratamiento utilizadas por las grandes empresas privadas de Antioquia permiten desarrollar conocimiento que faculta a los directivos para tomar decisiones que aporten al crecimiento de las organizaciones. Para cumplir con este propósito se realizó un estudio de carácter cualitativo, en el cual se examinaron diferentes fuentes de información documental relacionadas con el tema, con el fin de obtener instrumentos y herramientas que permitieran la apropiación de conocimiento. Igualmente, se aplicaron entrevistas semiestructuradas a altos directivos de empresas que cuentan con una estructura de administración de riesgos estratégicos. Los resultados de esta investigación aportan conocimiento sobre las medidas de tratamiento de riesgos estratégicos.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  The changes faced by the organizations may put at risk their normal development and affect the accomplishment of objectives and goals. Therefore, it is quite important that the organizations be able to manage those risk properly, through an identification, evaluation and treatment process. This research aimed to examine how the treatment measures used by big private companies in Antioquia allow to develop some knowledge empowering the directors for the decision-making, thus contributing to the organization growth. To attain this aim, a qualitative study was carried out examining different sources with documentary information related to this topic. This was intended to obtain instruments and tools enabling to appropriate this knowledge. In addition, semi-structured interviews were applied to top directors working in companies having a structure for the strategic risk management. The results from this research provide insights on the treatment measures to deal with strategic risks.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  As mudanças enfrentadas pelas organizações podem colocar em risco o desenvolvimento normal e afetar o cumprimento de objetivos e metas. Portanto, é de vital importância para elas administrar esses riscos adequadamente mediante processos de identificação, avaliação e tratamento. O objetivo desta pesquisa foi analisar como as medidas de tratamento utilizadas pelas grandes empresas privadas de Antioquia permitem desenvolver conhecimento que faculta os diretivos na tomada de decisões a contribuir ao acréscimo das organizações. Para cumprir esse intuito realizou-se um estudo de carácter qualitativo, no que foram examinadas diferentes fontes de informação documental relacionadas com o tema, a fim de obter instrumentos e ferramentas que permitissem a apropriação de conhecimento. Igualmente, aplicaram-se entrevistas semiestruturadas a diretivos seniores de empresas que possuem uma estrutura de administração de riscos estratégicos. Os resultados desta pesquisa fornecem conhecimento sobre as medidas de tratamento de risco estratégico.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[riesgos estratégicos]]></kwd>
<kwd lng="es"><![CDATA[administración de riesgos estratégicos]]></kwd>
<kwd lng="es"><![CDATA[medidas de tratamiento]]></kwd>
<kwd lng="es"><![CDATA[grandes empresas privadas]]></kwd>
<kwd lng="en"><![CDATA[strategic risks]]></kwd>
<kwd lng="en"><![CDATA[strategic risk management]]></kwd>
<kwd lng="en"><![CDATA[treatment measures]]></kwd>
<kwd lng="en"><![CDATA[big private companies]]></kwd>
<kwd lng="pt"><![CDATA[riscos estratégicos]]></kwd>
<kwd lng="pt"><![CDATA[administração de riscos estratégicos]]></kwd>
<kwd lng="pt"><![CDATA[medidas de tratamento]]></kwd>
<kwd lng="pt"><![CDATA[grandes empresas privadas]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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