<?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>0124-4639</journal-id>
<journal-title><![CDATA[Revista Universidad y Empresa]]></journal-title>
<abbrev-journal-title><![CDATA[rev.univ.empresa]]></abbrev-journal-title>
<issn>0124-4639</issn>
<publisher>
<publisher-name><![CDATA[Universidad del Rosario]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S0124-46392025000100007</article-id>
<article-id pub-id-type="doi">10.12804/revistas.urosario.edu.co/empresa/a.14102</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Hexágono de control organizacional. Propuesta metodológica para gestionar el riesgo en mipymes del sector manufacturero en Colombia]]></article-title>
<article-title xml:lang="en"><![CDATA[Organizational Control Hexagon. A Methodological Proposal for Risk Management in MSMES in the Manufacturing Sector in Colombia]]></article-title>
<article-title xml:lang="pt"><![CDATA[Hexágono do controle organizacional. Uma proposta metodológica para a gestão de riscos em MPMEs do setor manufatureiro na Colômbia]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Olarte Cabana]]></surname>
<given-names><![CDATA[Jairo Alberto]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Loaiza Franco]]></surname>
<given-names><![CDATA[Jaime Andrey]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Fundación Universitaria Compensar Escuela de Negocios ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Fundación Universitaria Compensar Escuela de Negocios ]]></institution>
<addr-line><![CDATA[Cali ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>27</volume>
<numero>48</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S0124-46392025000100007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S0124-46392025000100007&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S0124-46392025000100007&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objeto de estudio del control es el riesgo, tesis que nace tras la separación entre la propiedad y el control (agente y principal). Aunque esto último no es visible con frecuencia en micro, pequeñas y medianas empresas (mipymes), la gestión del riesgo se identifica como una herramienta asociada a su permanencia, las cuales, por su naturaleza y recursos, presentan limitaciones para ser sostenibles.  Objetivo: diseñar el hexágono de control organizacional como una propuesta metodológica para la gestión del riesgo en mipy-mes del sector manufacturero en Colombia.  Metodología: el alcance es descriptivo, su método es mixto y el enfoque es cualitativo. Se capturó información de fuentes primarias (instrumento de medición) y secundarias.  Resultados principales: se establecieron los propósitos, la estructura, los instrumentos del modelo y se testeó en estudios de caso.  Conclusiones: se identificaron oportunidades de mejora en los controles estratégicos y los riesgos ambientales, sociales y tecnológicos, categorías relevantes para la sostenibilidad organizacional.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The object of the study of control is risk, a thesis that arises from the separation between ownership and control (agent and principal); although the latter is not often visible in micro, small, and medium-sized enterprises (MSMES), risk management is identified as a tool associated with the permanence of these enterprises, which by their nature and resources have limitations to be sustainable.  Objective: This scientific research article sought to design the Hexagon of Organizational Control (HOQ) as a methodological proposal for risk management in MSMES in the manufacturing sector in Colombia.  Methodology: The scope is descriptive, its method is mixed, the approach is qualitative, and information was captured from primary (measurement instrument) and secondary sources.  Key Findings: the purposes, structure and instruments of the model were established and tested in case studies.  Conclusions: Opportunities for improvement were identified in strategic controls and environmental, social and technological risks categories relevant to organizational sustainability.]]></p></abstract>
<abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo O objeto de estudo do controle é o risco, uma tese que surge da separação entre propriedade e controle (agente e principal); embora este último não seja frequentemente visível nas micro, pequenas e médias empresas (MPMEs), a gestão de riscos é identificada como ferramenta associada à permanência destas que, por sua natureza e recursos, têm limitações para serem sustentáveis.  Objetivo: este artigo de pesquisa científica buscou desenhar o hexágono de controle organizacional1 como proposta metodológica para a gestão de riscos em MPMEs do setor manufatureiro da Colômbia.  Metodologia: o escopo é descritivo, o método é misto, a abordagem é qualitativa e as informações foram capturadas de fontes primárias (instrumento de medição) e secundárias.  Resultados: os objetivos, a estrutura e os instrumentos do modelo foram estabelecidos e testados em estudos de caso.  Conclusões: foram identificadas oportunidades de melhoria nos controles estratégicos e nos riscos ambientais, sociais e tecnológicos, categorias relevantes para a sustentabilidade organizacional.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[modelo]]></kwd>
<kwd lng="es"><![CDATA[control organizacional]]></kwd>
<kwd lng="es"><![CDATA[control interno]]></kwd>
<kwd lng="es"><![CDATA[riesgo]]></kwd>
<kwd lng="es"><![CDATA[creación de valor sostenible]]></kwd>
<kwd lng="en"><![CDATA[model]]></kwd>
<kwd lng="en"><![CDATA[organizational control]]></kwd>
<kwd lng="en"><![CDATA[internal control]]></kwd>
<kwd lng="en"><![CDATA[risk]]></kwd>
<kwd lng="en"><![CDATA[sustainable value creation]]></kwd>
<kwd lng="pt"><![CDATA[modelo]]></kwd>
<kwd lng="pt"><![CDATA[controle organizacional]]></kwd>
<kwd lng="pt"><![CDATA[controle interno]]></kwd>
<kwd lng="pt"><![CDATA[risco]]></kwd>
<kwd lng="pt"><![CDATA[criação de valor sustentável]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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