<?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>2215-910X</journal-id>
<journal-title><![CDATA[Suma de Negocios]]></journal-title>
<abbrev-journal-title><![CDATA[suma neg.]]></abbrev-journal-title>
<issn>2215-910X</issn>
<publisher>
<publisher-name><![CDATA[Fundación Universitaria Konrad Lorenz]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2215-910X2019000300109</article-id>
<article-id pub-id-type="doi">10.14349/sumneg/2019.v10.n23.a4</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gobierno corporativo una perspectiva de los dirigentes: estudio de caso Grupo AVAL]]></article-title>
<article-title xml:lang="en"><![CDATA[Corporate governance a perspective of the leaders: Case study AVAL Group]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Murillo Vargas]]></surname>
<given-names><![CDATA[Guillermo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[González-Campo]]></surname>
<given-names><![CDATA[Carlos Hernán]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García Solarte]]></surname>
<given-names><![CDATA[Mónica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali Valle del Cauca]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali Valle del Cauca]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad del Valle  ]]></institution>
<addr-line><![CDATA[Cali Valle del Cauca]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2019</year>
</pub-date>
<volume>10</volume>
<numero>23</numero>
<fpage>109</fpage>
<lpage>123</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2215-910X2019000300109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2215-910X2019000300109&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2215-910X2019000300109&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen A partir de la década de 1990 el sector financiero en Colombia se ha caracterizado por una serie de transformaciones relacionadas con estrategias corporativas de fusiones y adquisiciones, internacionalización, diversificación de productos, avances tecnológicos, y cambios en los sistemas de regulación. En este contexto, ha sido de gran importancia el gobierno corporativo, que recoge principios fundamentales a seguir sobre la administración y el control de una organización. El objetivo de esta investigación es analizar las prácticas de gobierno corporativo del Grupo AVAL. Para ello la investigación se abordó desde un enfoque cualitativo, en el que se utilizó el estudio de caso como método. Se encontró que el Grupo AVAL ha desarrollado estrategias para mediar las relaciones con sus diferentes grupos de interés, las cuales están materializadas en códigos de ética, de buen gobierno y reportes de gestión, que develan tanto las responsabilidades de sus actores como la transparencia del actuar.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Since the 90s, the financial sector in Colombia has been characterized by a series of transformations related to corporate strategies of mergers and acquisitions, internationalization, product diversification, technological advances, changes in regulatory systems. In this context, Corporate Governance has been of great importance, which includes fundamental principles to follow on the administration and control of an organization. The objective of this research is to analyze the Corporate Governance practices of the Grupo AVAL. For this, the research was approached from a qualitative approach, in which the case study was used as a method. It was found that the Grupo AVAL has developed strategies to mediate relations with its different stakeholders, which are materialized in Codes of Ethics, Good Governance and management reports, which reveal both the responsibilities of its stakeholders and the transparency of acting.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Sector financiero]]></kwd>
<kwd lng="es"><![CDATA[gobierno corporativo]]></kwd>
<kwd lng="es"><![CDATA[grupo AVAL]]></kwd>
<kwd lng="es"><![CDATA[código de buen gobierno]]></kwd>
<kwd lng="es"><![CDATA[dirigentes]]></kwd>
<kwd lng="en"><![CDATA[Financial sector]]></kwd>
<kwd lng="en"><![CDATA[corporate governance]]></kwd>
<kwd lng="en"><![CDATA[group AVAL]]></kwd>
<kwd lng="en"><![CDATA[good government code]]></kwd>
<kwd lng="en"><![CDATA[leaders]]></kwd>
</kwd-group>
</article-meta>
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