0123-9155
0123-9155
S0123-91552020000100138
10.14718/acp.2020.23.1.7
Colombia
Colombia
Colombia
00
06
2020
00
06
2020
23
1
138
146
[
2013
29
3
3
1038-59
]
[
2011
27
2
2
550-61
]
[
Boston Consulting Group.
2014
]
[
1984
37
62-83
]
[
2001
86
3
3
425-45
]
[
Deloitte
2017
]
[
2016
18
55
55
16-22
]
[
2016
19
1
1
79-90
]
[
2010
4
1
1
113-24
]
[
2010
4
2
2
113-29
]
[
2007
17
1
1
115-23
]
[
2005
15
1
1
67-91
]
[
2014
]
[
2016
16
1
1
76-86
]
[
2014
]
[
2012
15
2
2
11-20
]
[
2014
13
3
3
961-74
]
[
2005
349-76
]
[
2004
261
261
109-38
]
[
2014
35
1
1
22-30
]
[
2017
3651
]
[
2004
]
[
2000
12
4
4
642-7
]
[
1973
15
1
1
11-21
]
[
2004
77
77
565-88
]
[
2016
31
31
14-40
]
[
2017
33
3
3
708-13
]