<?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>S0123-14722018000100182</article-id>
<article-id pub-id-type="doi">10.11144/javeriana.cc19-47.pdma</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Propuesta de un diseño metodológico para la administración estratégica de riesgos en el sector de las telecomunicaciones]]></article-title>
<article-title xml:lang="en"><![CDATA[Proposal of a Methodological Design for the Risk Strategic Management in the Telecommunications Sector]]></article-title>
<article-title xml:lang="pt"><![CDATA[Proposta de um desenho metodológico para a administração estratégica de riscos no setor de telecomunicações]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez Pinto]]></surname>
<given-names><![CDATA[Óscar Orlando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Nacional Penitenciario y Carcelario (INPEC)  ]]></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>182</fpage>
<lpage>193</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0123-14722018000100182&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0123-14722018000100182&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0123-14722018000100182&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen  El desarrollo tecnológico y los nuevos y mejores servicios en el sector de las telecomunicaciones, obligan a las organizaciones a identificar sus riesgos para minimizar los posibles impactos y aprovechar sosteniblemente las oportunidades del mercado. El objetivo de esta investigación se centra en el desarrollo de una metodología para determinar el impacto de los procesos sobre los objetivos de negocio, precisar los procesos estratégicos clave, cuantificar su incidencia, identificar y evaluar los riesgos inherentes y reducir el costo asociado a la toma de decisiones. El resultado es una propuesta para la administración de riesgos estratégicos, fundamentada en la Teoría General de Sistemas y el balanced scorecard, que buscan facilitar la labor gerencial, el análisis estratégico y el entendimiento de la dinámica de los modelos de negocio, con base en el análisis de riesgos y en la evaluación de los controles establecidos en las organizaciones.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract  The technological development as well as the newer and better services in the telecommunications sector are demanding the organizations to identify the risks in order to minimize their potential impacts and take advantage of the market opportunities in a sustainable way. The purpose in this research focuses on developing a methodology intended to ascertain the impact of the processes on the business objectives, to specify the key strategic processes, to quantify their influence, to identify and assess the inherent risks, and to reduce the cost associated to the decision-making. The result is a proposal of strategic risk management, grounded on the General Systems Theory and the balanced scorecard, which is intended to make easier the managerial work, the strategic analysis and the understanding of the business model dynamics based on the risk analysis and the evaluation of those controls set in the organizations.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo  O desenvolvimento tecnológico e os novos e melhores serviços no setor de telecomunicações obrigam às organizações a identificar seus riscos para minimizar os possíveis impactos e aproveitar sustentavelmente as oportunidades do mercado. O objetivo desta pesquisa foca no desenvolvimento de uma metodologia para determinar o impacto dos processos sobre os objetivos de negócio, precisar os processos estratégicos chave, quantificar sua incidência, identificar e avaliar os riscos inerentes e reduzir o custo associado à tomada de decisões. O resultado é uma proposta para a administração de riscos estratégicos, fundamentada na Teoria Geral de Sistemas e o balanced scorecard, que visam facilitar a labor gerencial, a análise estratégica e o entendimento da dinâmica dos modelos de negócio, com base na análise de riscos e na avaliação dos controlos estabelecidos nas organizações.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[administración estratégica]]></kwd>
<kwd lng="es"><![CDATA[balanced scorecard]]></kwd>
<kwd lng="es"><![CDATA[eTOM]]></kwd>
<kwd lng="es"><![CDATA[riesgo]]></kwd>
<kwd lng="es"><![CDATA[toma de decisiones]]></kwd>
<kwd lng="en"><![CDATA[strategic management]]></kwd>
<kwd lng="en"><![CDATA[balanced scorecard]]></kwd>
<kwd lng="en"><![CDATA[eTOM]]></kwd>
<kwd lng="en"><![CDATA[risk]]></kwd>
<kwd lng="en"><![CDATA[decision-making]]></kwd>
<kwd lng="pt"><![CDATA[administração estratégica]]></kwd>
<kwd lng="pt"><![CDATA[balanced scorecard]]></kwd>
<kwd lng="pt"><![CDATA[eTOM]]></kwd>
<kwd lng="pt"><![CDATA[risco]]></kwd>
<kwd lng="pt"><![CDATA[tomada de decisões]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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