El gobierno corporativo: Consideraciones y cimientos teóricos

Greatly changing scenarios are affecting how organizations must be managed, leading to the need for very efficacious, efficient governance and management systems. Nowadays, it is essential to examine the elements that organizational governance implies and to pay special attention to the relation between governance and the agency theory that is becoming vital in the seductive, complex topic of contemporaneous companies. This article broaches the theoretical bases of this issue, for the purpose of structuring a conceptual framework to organize the knowledge and scope of corporate governance and its alignment mechanisms, especially those related to the role of administration councils. The article ends by mentioning some papers on this matter, to give it a pragmatic approach.