<?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>0121-5051</journal-id>
<journal-title><![CDATA[Innovar]]></journal-title>
<abbrev-journal-title><![CDATA[Innovar]]></abbrev-journal-title>
<issn>0121-5051</issn>
<publisher>
<publisher-name><![CDATA[Facultad de Ciencias Económicas. Universidad Nacional de Colombia.]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0121-50512022000300171</article-id>
<article-id pub-id-type="doi">10.15446/innovar.v32n85.101193</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Los procesos de corporatización y privatización parcial de las empresas de propiedad del Estado: una revisión de la literatura]]></article-title>
<article-title xml:lang="en"><![CDATA[PROCESSES OF CORPORATIZATION AND PARTIAL PRIVATIZATION OF STATE-OWNED COMPANIES: A LITERATURE REVIEW]]></article-title>
<article-title xml:lang="pt"><![CDATA[OS PROCESSOS DE CORPORATIZAÇÃO E PRIVATIZAÇÃO PARCIAL DAS EMPRESAS DE PROPRIEDADE DO ESTADO: UMA REVISÃO DA LITERATURA]]></article-title>
<article-title xml:lang="fr"><![CDATA[LES PROCESSUS DE CORPORATISATION ET DE PRIVATISATION PARTIELLE DES ENTREPRISES D'ÉTAT : UNE REVUE DE LA LITTÉRATURE]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Arias-Bello]]></surname>
<given-names><![CDATA[Martha Liliana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gómez-Villegas]]></surname>
<given-names><![CDATA[Mauricio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Pontificia Universidad Javeriana  ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Nacional de Colombia Grupo de Investigación en Contabilidad ]]></institution>
<addr-line><![CDATA[Bogotá ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>09</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>09</month>
<year>2022</year>
</pub-date>
<volume>32</volume>
<numero>85</numero>
<fpage>171</fpage>
<lpage>185</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0121-50512022000300171&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0121-50512022000300171&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0121-50512022000300171&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN: El propósito de este estudio es identificar y analizar los trabajos empíricos de corte cuantitativo que estudian los efectos de los procesos de corporatización y privatización parcial en el desempeño financiero de las empresas de propiedad del Estado (EPE). Se analizan las perspectivas teóricas, las metodologías y las variables empleadas para la medición de desempeño, y se sintetizan los hallazgos relacionados con los procesos de corporatización y privatización parcial. Asimismo, se realiza una revisión sistemática de la literatura a partir de 31 investigaciones, seleccionadas de un total de 101 artículos identificados de las bases de datos Scopus y Web of Science (WOS). Como resultado del análisis, se identifica que las investigaciones sobre los procesos de corporatización presentan mayor diversidad teórica que las investigaciones sobre los procesos de privatización parcial. El análisis de los hallazgos evidencia que existe consenso sobre los beneficios de los procesos de corporatización, pero no existe un acuerdo sobre las causas que explican dichos beneficios en el desempeño de las EPE. Por el contrario, no existe un consenso sobre los efectos de la privatización parcial en el desempeño de las empresas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT: This work seeks to identify and analyze quantitative empirical studies addressing the effects of corporatization and partial privatization processes on the financial performance of state-owned enterprises. Theoretical perspectives, methodological approaches, and the variables used for measuring business performance were examined. Besides, the findings of studied works related to the processes of corporatization and partial privatization of this type of companies were synthesized. Additionally, we performed a systematic review of the literature of 31 research works, selected from a sample of 101 articles identified from the Scopus and Web of Science (WOS) databases. As a result, it was identified that research on corporatization processes shows greater theoretical diversity than studies on partial privatization processes. Our findings also show a consensus on the benefits of corporatization processes, although there is no agreement on the causes that explain said benefits in the performance of state-owned enterprises. In contrast, there is no consensus on the effects of partial privatization processes over business performance.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[RESUMO: O objetivo deste estudo é identificar e analisar os trabalhos empíricos de corte quantitativo que estudam os efeitos dos processos de corporatização e privatização parcial no desempenho financeiro das empresas de propriedade do Estado (EFE). São analisadas as perspectivas teóricas, as metodologias e variáveis utilizadas para medir desempenho e são sintetizados os achados relacionados com os processos de corporatização e privatização parcial. Além disso, é feita uma revisão sistemática da literatura a partir de 31 pesquisas, selecionadas de um total de 101 artigos identificados das bases de dados Scopus e Web of Science. Como resultado da análise, é identificado que as pesquisas sobre os processos de privatização parcial. A análise dos achados evidencia que há consenso sobre os benefícios dos processos de corporatização, mas não existe um acordo sobre as causas que explicam esses benefícios no desempenho das EFE. Ao contrário, não há um consenso sobre os efeitos da privatização parcial no desempenho das empresas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="fr"><p><![CDATA[RÉSUMÉ : L'objectif de cette étude est d'identifier et d'analyser les études empiriques quantitatives sur les effets des processus de corporatisation et de privatisation partielle sur la performance financière des entreprises publiques (EF). On analyse les perspectives théoriques, les méthodologies et les variables utilisées pour mesurer la performance, et on synthétise les résultats relatifs aux processus de corporatisation et de privatisation partielle. En outre, on a réalisé une analyse systématique de la littérature à partir de 31 études de recherche, choisies parmi un total de 101 articles identifiés dans les bases de données Scopus et Web of Science (WOS). Le résultat de l'analyse est que la recherche sur les processus de corporatisation est plus diversifiée sur le plan théorique que la recherche sur les processus de privatisation partielle. L'analyse des résultats montre qu'il existe un consensus sur les avantages des processus de corporatisation, mais qu'il n'y a pas d'accord sur les causes qui expliquent ces avantages dans la performance des EP. En revanche, il n'y a pas de consensus sur les effets de la privatisation partielle sur la performance des entreprises.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[corporatización]]></kwd>
<kwd lng="es"><![CDATA[desempeño financiero]]></kwd>
<kwd lng="es"><![CDATA[empresas propiedad del Estado]]></kwd>
<kwd lng="es"><![CDATA[enfoques teóricos y metodológicos]]></kwd>
<kwd lng="es"><![CDATA[privatización parcial]]></kwd>
<kwd lng="en"><![CDATA[Corporatization]]></kwd>
<kwd lng="en"><![CDATA[financial performance]]></kwd>
<kwd lng="en"><![CDATA[state-owned enterprises]]></kwd>
<kwd lng="en"><![CDATA[theoretical and methodological approaches]]></kwd>
<kwd lng="en"><![CDATA[partial privatization]]></kwd>
<kwd lng="pt"><![CDATA[corporatização]]></kwd>
<kwd lng="pt"><![CDATA[desempenho financeiro]]></kwd>
<kwd lng="pt"><![CDATA[empresas propriedade do Estado]]></kwd>
<kwd lng="pt"><![CDATA[abordagens teóricas e metodológicas]]></kwd>
<kwd lng="pt"><![CDATA[privatização parcial]]></kwd>
<kwd lng="fr"><![CDATA[corporatisation]]></kwd>
<kwd lng="fr"><![CDATA[performance financière]]></kwd>
<kwd lng="fr"><![CDATA[entreprises d'État]]></kwd>
<kwd lng="fr"><![CDATA[approches théoriques et méthodologiques]]></kwd>
<kwd lng="fr"><![CDATA[privatisation partielle]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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