Gobernanza corporativa y contabilidad gerencial para reducir los conflictos de agencia
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abr 18, 2023
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Resumen
Este trabajo tiene por objeto descubrir las alternativas prioritarias que intervienen en los procesos de toma de decisiones para reducir los problemas de agencia teniendo en cuenta los criterios de Gobernanza Corporativa (CG) y Contabilidad Gerencial (MA). Utilizando la metodología de Toma de Decisión Multicriterio (MCDM), es posible modelar la estructura jerárquica para determinar la clasificación de las prioridades de decisión utilizando el método del Proceso Analítico de Jerárquico (AHP). La CG y la MA son los principales criterios de toma de decisión para reducir los problemas entre la propiedad y el control del capital. Así pues, comprometer a los agentes es la primera alternativa para reducir los conflictos de agencia considerando un enfoque general. La rendición de cuentas estratégica debe ser una prioridad para reducir los problemas de agencia centrándose en la CG y la confianza es la principal variable para considerar desde el punto de vista de la MA. La investigación proporciona un sistema multicriterio para reducir los problemas de los organismos en la toma de decisiones. Este trabajo contribuye a la minimización de la asimetría de la información y tiene implicaciones en la preservación y creación de valor para las partes interesadas. La estructura decisoria y las alternativas relacionadas con la CG y la MA tienen aplicaciones prácticas directas para los gestores y los actores que participan en las decisiones empresariales para reducir los conflictos de agencia. Este artículo presenta pruebas de la importancia de las variables de CG y MA para reducir los problemas de asimetría de la información y de agencia, y establece las principales prioridades en un contexto de toma de decisiones para los gestores.
Keywords
corporate governance, management accounting, agency conflicts, multi-criteria decision making, analytic hierarchy processgovernação empresarial, contabilidade de gestão, conflitos de agência, tomada de decisões com critérios múltiplos, processo analítico hierárquicogobernanza corporativa, contabilidad gerencial, conflictos de agencia, toma de decisión multicriterio, proceso analítico jerárquico
References
Abdallah, A.A., & Ismail, A.K. (2017). Corporate governance practices, ownership structure, and corporate performance in the GCC countries. Journal of International Financial Markets, Institutions and Money, 46, 98-115. https://doi.org/10.1016/j.intfin.2016.08.004
Akbar, S., Poletti-Hughes, J., El-Faitouri, R., & Shah, S.Z. (2016). More on the relationship between corporate governance and firm performance in the UK: Evidence from the application of generalized method of moments estimation. Research in International Business and Finance, 38, 417-429. https://doi.org/10.1016/j.ribaf.2016.03.009
Albu, C.N., & Girbina, M.M. (2015). Compliance with corporate governance codes in emerging economies. How do Romanian listed companies “comply-or-explain”? Corporate Governance: The International Journal of Business in Society, 15(1), 85-107. https://doi.org/10.1108/CG-07-2013-0095
Anthony, R.N., & Govindarajan, V. (2008). Sistemas de Controle Gerencial. São Paulo: Mc Graw Hill.
Ararat, M., Black, B.S., & Yurtoglu, B.B. (2017). The effect of corporate governance on firm value and profitability: Time-series evidence from Turkey. Emerging Markets Review, 30, 113-132. https://doi.org/10.1016/j.ememar.2016.10.001
Arrow, K.J. (1974). Limited knowledge and economic analysis. The American Economic Review, 64(1), 1-10.
Arrow, K.J. (1985). The economics of agency, in Pratt, John W. and Zeckhauser, Richard J. (Eds.), Principals and agents. The structure of business. Boston: Harvard Business School Press, 37-51.
Benkraiem, R., Hamrouni, A., Lakhal, F., & Toumi, N. (2017). Board independence, gender diversity and CEO compensation. Corporate Governance: The International Journal of Business in Society, 17(5), 845-860. https://doi.org/10.1108/CG-02-2017-0027
Berle, A.A., & Means, G.C. (1932). The modern corporation and private property. New York: Macmillan.
Bhatt, P.R., & Bhatt, R.R. (2017). Corporate governance and firm performance in Malaysia. Corporate Governance: The International Journal of Business in Society, 17(5), 896-912. https://doi.org/10.1108/CG-03-2016-0054
Bianchini, A. (2018). 3PL provider selection by AHP and TOPSIS methodology. Benchmarking: An International Journal, 25(1), 235-252. https://doi.org/10.1108/BIJ-08-2016-0125
Boe, T., Gulbrandsen, B., & Sorebo, O. (2015). How to stimulate the continued use of ICT in higher education: Integrating information systems continuance theory and agency theory. Computers in Human Behavior, 50, 375-384. https://doi.org/10.1016/j.chb.2015.03.084
Briano-Turrent, G.D., & Rodríguez-Ariza, L.R. (2016). Corporate governance ratings on listed companies: An institutional perspective in Latin America. European Journal of Management and Business Economics, 25(2), 63-75. http://dx.doi.org/10.1016/j.redeen.2016.01.001
Cavalcante, D.S., Luca, M.M., Ponte, V.M., & Gallon, A.V. (2012). Características da controladoria nas maiores companhias listadas na BM&FBOVESPA. Revista Universo Contábil, 8(3), 113-134.
CGMA (2014). Global management accounting principles: Improving decisions and building successful organisations. New York: Chartered Global Management Accountant.
Cinquini, L., & Mitchell, F. (2005). Success in management accounting: Lessons from the activity‐based costing/management experience. Journal of Accounting & Organizational Change, 1(1), 63-77. https://doi.org/10.1108/18325910510635290
Coase, R.H. (1937). The nature of the firm. Economica, 4(16), 386-405. https://doi.org/10.1111/j.1468-0335.1937.tb00002.x
Christensen, J., Kent, P., Routledge, J., & Stewart, J. (2015). Do corporate governance recommendations improve the performance and accountability of small listed companies? Accounting and Finance, 55(1), 133-164. https://doi.org/10.1111/acfi.12055
Cunha, J., Frankenberger, F., Povoa, A., & Silva, W. (2015). Disclosure socioambiental e o impacto no custo de capital. Revista ADMpg Gestão Estratégica, 8(2), 55-63.
Ducassy, I., & Guyot, A. (2017). Complex ownership structures, corporate governance and firm performance: The French context. Research in International Business and Finance, 39, 291-306. https://doi.org/10.1016/j.ribaf.2016.07.019
Eisenhardt, K.M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74. https://doi.org/10.5465/amr.1989.4279003
Eisenhardt, K.M. (1988). Agency-and institutional-theory explanations: The case of retail sales compensation. Academy of Management Journal, 31(3), 488-511. https://doi.org/10.5465/256457
El-Diftar, D., Jones, E., Ragjeb, M., & Soliman, M. (2017). Institutional investors and voluntary disclosure and transparency: The case of Egypt. Corporate Governance: The International Journal of Business in Society, 17(1), 134-151. https://doi.org/10.1108/CG-05-2016-0112
Fama, E.F., & Jensen, M.C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301-325. https://doi.org/10.1086/467037
Fonseca, R.C. (2007). Como elaborar projetos de pesquisa e monografias: Guia Prático. Imprensa Oficial, Curitiba.
Funchal, B., & Pinto, J.P. (2018). Corporate events' performance and corporate governance: The Brazilian evidence. Corporate Governance: The International Journal of Business in Society, 18(1), 14-34. https://doi.org/10.1108/CG-11-2016-0219
Garanina, T., & Kaikova, E. (2016). Corporate governance mechanisms and agency costs: Cross-country analysis. Corporate Governance: The International Journal of Business in Society, 16(2), 347-360. https://doi.org/10.1108/CG-04-2015-0043
Hong, B., Li, Z., & Minor, D. (2016). Corporate governance and executive compensation for corporate social responsibility. Journal Business Ethics, 136(1), 199-213. https://doi.org/10.1007%2Fs10551-015-2962-0
Iudícibus, S. (2015). Teoria da contabilidade. São Paulo: Atlas.
Jensen, M. C., & Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. (2000). Investor protection and corporate governance. Journal of Financial Economics, 58(1-2), 3-27. https://doi.org/10.1016/S0304-405X(00)00065-9
Laffont, J., & Martimort, D. (2001). The theory of incentives: The principal-agent model. New York: Princeton University Press.
Linder, S., & Foss, N.J. (2013). Agency theory. SSRN eLibrary, 7, 1-35. http://dx.doi.org/10.2139/ssrn.2255895
Lozano, M.B., Martínez, B., & Pindado, J. (2016). Corporate governance, ownership and firm value: Drivers of ownership as a good corporate governance mechanism. International Business Review, 25(6), 1333-1343. https://doi.org/10.1016/j.ibusrev.2016.04.005
Lunkes, R.J., Schnorrenberger, D., & Rosa, F.S. (2013). Controllership functions: An analysis in the Brazilian scenario. Revista Brasileira de Gestão de Negócios, 15(47), 283-299. https://doi.org/10.7819/rbgn.v15i47.1185
Mathew, S., Ibrahim, S., & Archbold, S. (2018). Corporate governance and firm risk. Corporate Governance: The international Journal of Business in Society, 18(1), 52-67. https://doi.org/10.1108/CG-02-2017-0024
Miglani, S., Ahmed, K., & Henry, D. (2015). Voluntary corporate governance structure and financial distress: Evidence from Australia. Journal of Contemporary Accounting & Economics, 11(1), 18-30. https://doi.org/10.1016/j.jcae.2014.12.005
Mitchell, R.K., Agle, B.R., & Wood, D.J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853-886. https://doi.org/10.5465/amr.1997.9711022105
Morck, R.K. (2005). A history of corporate governance around the world. Chicago: University of Chicago Press.
Morck, R.K., & Steier, L. (2005). The global history of corporate governance: an introduction. National Bureau of Economic Research, Working Paper 11062, 1-47. https://doi.org/10.3386/w11062
O'Donovan, G. (2002). Environmental disclosure in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing, Accountability Journal, 15(3), 344-371. https://doi.org/10.1108/09513570210435870
Parmar, B.L., Freeman, R.E., Harrison, J.S., Wicks, A.C., Purnell, L., & Colle, S. (2010). Stakeholder theory: The state of the art. The Academy of Management Annals, 4(1), 403-445. https://doi.org/10.5465/19416520.2010.495581
Saltaji, I. Mf. (2013). Corporate governance and agency theory how to control agency costs. Internal Auditing and Risk Management, 32(1), 51-64.
Saam, N.J. (2007). Asymmetry in information versus asymmetry in power: Implicit assumptions of agency theory? The Journal of Socio-Economics, 36(6), 825-840. https://doi.org/10.1016/j.socec.2007.01.018
Saaty, T.L. (1980). The analytical hierarchy process: Planning, priority setting, resource allocation. New York: Mc Graw-Hill.
Saaty, T.L., & Vargas, L.G. (2001). Models, methods, concepts & applications of the analytic hierarchy process. New York: Kluwer Academic Publishers. https://doi.org/10.1007/978-1-4614-3597-6
Segatto-Mendes, A.P. (2001). Teoria de agência aplicada à análise de relações entre os participantes dos processos de cooperação tecnológica universidade-empresa. Doctoral Thesis, University of São Paulo, Brasil.
Shawtari, F.A., Salem, M.A., Hussain, H.I., Alaeddin, O., & Thabi, O.B. (2016). Corporate governance characteristics and valuation: Inferences from quantile regression. Journal of Economics, Finance and Administrative Science, 21(41), 81-88. https://doi.org/10.1016/j.jefas.2016.06.004
Stiglitz, J.E. (2000). The contributions of the economics of information to twentieth century economics. The Quarterly Journal of Economics, 115(4), 1441-1478. https://doi.org/10.1162/003355300555015
Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
Teti, E., Dell’acqua, A., Etro, L., & Volpe, M. (2017). The impact of board independency, CEO duality and CEO fixed compensation on M&A performance. Corporate Governance: The International Journal of Business in Society, 17(5), 947-971. https://doi.org/10.1108/CG-03-2017-0047
Titova, Y. (2016). Are board characteristics relevant for banking efficiency? Evidence from the US. Corporate Governance: The International Journal of Business in Society, 16(4), 655-679. https://doi.org/10.1108/CG-09-2015-0124
Uyar A., & Bilgin, N. (2011). Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region. International Journal of Hospitality Management, 30(2), 398-408. https://doi.org/10.1016/j.ijhm.2010.07.011
Verrecchia, R.E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-180. https://doi.org/10.1016/S0165-4101(01)00025-8
Warren, C., Reeve, J., & Fess, P. (2008). Contabilidade gerencial. São Paulo: Thomson Learning.
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal of Management Control, 22(1), 25-46. https://doi.org/10.1007/s00187-011-0123-x
Weissenberger, B.E., & Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180. https://doi.org/10.1016/j.mar.2011.03.003
Williamson, O.E. (1979). Transaction-cost economics: The governance of contractual relations. Journal of Law and Economics, 22(2), 233-261. https://doi.org/10.1086/466942
Xia, B.S., & Beelde, I. (2018). Corporate governance and management incentives: Evidence from the Scandinavian countries. Corporate Governance: The International Journal of Business in Society, 18(1), 1-13. https://doi.org/10.1108/CG-04-2017-0075
Xiao, J.Z., Yang, H., & Chow, C.W. (2004). The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225. https://doi.org/10.1016/j.jaccpubpol.2004.04.002
Akbar, S., Poletti-Hughes, J., El-Faitouri, R., & Shah, S.Z. (2016). More on the relationship between corporate governance and firm performance in the UK: Evidence from the application of generalized method of moments estimation. Research in International Business and Finance, 38, 417-429. https://doi.org/10.1016/j.ribaf.2016.03.009
Albu, C.N., & Girbina, M.M. (2015). Compliance with corporate governance codes in emerging economies. How do Romanian listed companies “comply-or-explain”? Corporate Governance: The International Journal of Business in Society, 15(1), 85-107. https://doi.org/10.1108/CG-07-2013-0095
Anthony, R.N., & Govindarajan, V. (2008). Sistemas de Controle Gerencial. São Paulo: Mc Graw Hill.
Ararat, M., Black, B.S., & Yurtoglu, B.B. (2017). The effect of corporate governance on firm value and profitability: Time-series evidence from Turkey. Emerging Markets Review, 30, 113-132. https://doi.org/10.1016/j.ememar.2016.10.001
Arrow, K.J. (1974). Limited knowledge and economic analysis. The American Economic Review, 64(1), 1-10.
Arrow, K.J. (1985). The economics of agency, in Pratt, John W. and Zeckhauser, Richard J. (Eds.), Principals and agents. The structure of business. Boston: Harvard Business School Press, 37-51.
Benkraiem, R., Hamrouni, A., Lakhal, F., & Toumi, N. (2017). Board independence, gender diversity and CEO compensation. Corporate Governance: The International Journal of Business in Society, 17(5), 845-860. https://doi.org/10.1108/CG-02-2017-0027
Berle, A.A., & Means, G.C. (1932). The modern corporation and private property. New York: Macmillan.
Bhatt, P.R., & Bhatt, R.R. (2017). Corporate governance and firm performance in Malaysia. Corporate Governance: The International Journal of Business in Society, 17(5), 896-912. https://doi.org/10.1108/CG-03-2016-0054
Bianchini, A. (2018). 3PL provider selection by AHP and TOPSIS methodology. Benchmarking: An International Journal, 25(1), 235-252. https://doi.org/10.1108/BIJ-08-2016-0125
Boe, T., Gulbrandsen, B., & Sorebo, O. (2015). How to stimulate the continued use of ICT in higher education: Integrating information systems continuance theory and agency theory. Computers in Human Behavior, 50, 375-384. https://doi.org/10.1016/j.chb.2015.03.084
Briano-Turrent, G.D., & Rodríguez-Ariza, L.R. (2016). Corporate governance ratings on listed companies: An institutional perspective in Latin America. European Journal of Management and Business Economics, 25(2), 63-75. http://dx.doi.org/10.1016/j.redeen.2016.01.001
Cavalcante, D.S., Luca, M.M., Ponte, V.M., & Gallon, A.V. (2012). Características da controladoria nas maiores companhias listadas na BM&FBOVESPA. Revista Universo Contábil, 8(3), 113-134.
CGMA (2014). Global management accounting principles: Improving decisions and building successful organisations. New York: Chartered Global Management Accountant.
Cinquini, L., & Mitchell, F. (2005). Success in management accounting: Lessons from the activity‐based costing/management experience. Journal of Accounting & Organizational Change, 1(1), 63-77. https://doi.org/10.1108/18325910510635290
Coase, R.H. (1937). The nature of the firm. Economica, 4(16), 386-405. https://doi.org/10.1111/j.1468-0335.1937.tb00002.x
Christensen, J., Kent, P., Routledge, J., & Stewart, J. (2015). Do corporate governance recommendations improve the performance and accountability of small listed companies? Accounting and Finance, 55(1), 133-164. https://doi.org/10.1111/acfi.12055
Cunha, J., Frankenberger, F., Povoa, A., & Silva, W. (2015). Disclosure socioambiental e o impacto no custo de capital. Revista ADMpg Gestão Estratégica, 8(2), 55-63.
Ducassy, I., & Guyot, A. (2017). Complex ownership structures, corporate governance and firm performance: The French context. Research in International Business and Finance, 39, 291-306. https://doi.org/10.1016/j.ribaf.2016.07.019
Eisenhardt, K.M. (1989). Agency theory: An assessment and review. Academy of Management Review, 14(1), 57-74. https://doi.org/10.5465/amr.1989.4279003
Eisenhardt, K.M. (1988). Agency-and institutional-theory explanations: The case of retail sales compensation. Academy of Management Journal, 31(3), 488-511. https://doi.org/10.5465/256457
El-Diftar, D., Jones, E., Ragjeb, M., & Soliman, M. (2017). Institutional investors and voluntary disclosure and transparency: The case of Egypt. Corporate Governance: The International Journal of Business in Society, 17(1), 134-151. https://doi.org/10.1108/CG-05-2016-0112
Fama, E.F., & Jensen, M.C. (1983). Separation of ownership and control. Journal of Law and Economics, 26(2), 301-325. https://doi.org/10.1086/467037
Fonseca, R.C. (2007). Como elaborar projetos de pesquisa e monografias: Guia Prático. Imprensa Oficial, Curitiba.
Funchal, B., & Pinto, J.P. (2018). Corporate events' performance and corporate governance: The Brazilian evidence. Corporate Governance: The International Journal of Business in Society, 18(1), 14-34. https://doi.org/10.1108/CG-11-2016-0219
Garanina, T., & Kaikova, E. (2016). Corporate governance mechanisms and agency costs: Cross-country analysis. Corporate Governance: The International Journal of Business in Society, 16(2), 347-360. https://doi.org/10.1108/CG-04-2015-0043
Hong, B., Li, Z., & Minor, D. (2016). Corporate governance and executive compensation for corporate social responsibility. Journal Business Ethics, 136(1), 199-213. https://doi.org/10.1007%2Fs10551-015-2962-0
Iudícibus, S. (2015). Teoria da contabilidade. São Paulo: Atlas.
Jensen, M. C., & Meckling, W.H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X
La Porta, R., Lopez-De-Silanes, F., Shleifer, A., & Vishny, R. (2000). Investor protection and corporate governance. Journal of Financial Economics, 58(1-2), 3-27. https://doi.org/10.1016/S0304-405X(00)00065-9
Laffont, J., & Martimort, D. (2001). The theory of incentives: The principal-agent model. New York: Princeton University Press.
Linder, S., & Foss, N.J. (2013). Agency theory. SSRN eLibrary, 7, 1-35. http://dx.doi.org/10.2139/ssrn.2255895
Lozano, M.B., Martínez, B., & Pindado, J. (2016). Corporate governance, ownership and firm value: Drivers of ownership as a good corporate governance mechanism. International Business Review, 25(6), 1333-1343. https://doi.org/10.1016/j.ibusrev.2016.04.005
Lunkes, R.J., Schnorrenberger, D., & Rosa, F.S. (2013). Controllership functions: An analysis in the Brazilian scenario. Revista Brasileira de Gestão de Negócios, 15(47), 283-299. https://doi.org/10.7819/rbgn.v15i47.1185
Mathew, S., Ibrahim, S., & Archbold, S. (2018). Corporate governance and firm risk. Corporate Governance: The international Journal of Business in Society, 18(1), 52-67. https://doi.org/10.1108/CG-02-2017-0024
Miglani, S., Ahmed, K., & Henry, D. (2015). Voluntary corporate governance structure and financial distress: Evidence from Australia. Journal of Contemporary Accounting & Economics, 11(1), 18-30. https://doi.org/10.1016/j.jcae.2014.12.005
Mitchell, R.K., Agle, B.R., & Wood, D.J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what really counts. Academy of Management Review, 22(4), 853-886. https://doi.org/10.5465/amr.1997.9711022105
Morck, R.K. (2005). A history of corporate governance around the world. Chicago: University of Chicago Press.
Morck, R.K., & Steier, L. (2005). The global history of corporate governance: an introduction. National Bureau of Economic Research, Working Paper 11062, 1-47. https://doi.org/10.3386/w11062
O'Donovan, G. (2002). Environmental disclosure in the annual report: Extending the applicability and predictive power of legitimacy theory. Accounting, Auditing, Accountability Journal, 15(3), 344-371. https://doi.org/10.1108/09513570210435870
Parmar, B.L., Freeman, R.E., Harrison, J.S., Wicks, A.C., Purnell, L., & Colle, S. (2010). Stakeholder theory: The state of the art. The Academy of Management Annals, 4(1), 403-445. https://doi.org/10.5465/19416520.2010.495581
Saltaji, I. Mf. (2013). Corporate governance and agency theory how to control agency costs. Internal Auditing and Risk Management, 32(1), 51-64.
Saam, N.J. (2007). Asymmetry in information versus asymmetry in power: Implicit assumptions of agency theory? The Journal of Socio-Economics, 36(6), 825-840. https://doi.org/10.1016/j.socec.2007.01.018
Saaty, T.L. (1980). The analytical hierarchy process: Planning, priority setting, resource allocation. New York: Mc Graw-Hill.
Saaty, T.L., & Vargas, L.G. (2001). Models, methods, concepts & applications of the analytic hierarchy process. New York: Kluwer Academic Publishers. https://doi.org/10.1007/978-1-4614-3597-6
Segatto-Mendes, A.P. (2001). Teoria de agência aplicada à análise de relações entre os participantes dos processos de cooperação tecnológica universidade-empresa. Doctoral Thesis, University of São Paulo, Brasil.
Shawtari, F.A., Salem, M.A., Hussain, H.I., Alaeddin, O., & Thabi, O.B. (2016). Corporate governance characteristics and valuation: Inferences from quantile regression. Journal of Economics, Finance and Administrative Science, 21(41), 81-88. https://doi.org/10.1016/j.jefas.2016.06.004
Stiglitz, J.E. (2000). The contributions of the economics of information to twentieth century economics. The Quarterly Journal of Economics, 115(4), 1441-1478. https://doi.org/10.1162/003355300555015
Suchman, M.C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610. https://doi.org/10.5465/amr.1995.9508080331
Teti, E., Dell’acqua, A., Etro, L., & Volpe, M. (2017). The impact of board independency, CEO duality and CEO fixed compensation on M&A performance. Corporate Governance: The International Journal of Business in Society, 17(5), 947-971. https://doi.org/10.1108/CG-03-2017-0047
Titova, Y. (2016). Are board characteristics relevant for banking efficiency? Evidence from the US. Corporate Governance: The International Journal of Business in Society, 16(4), 655-679. https://doi.org/10.1108/CG-09-2015-0124
Uyar A., & Bilgin, N. (2011). Budgeting practices in the Turkish hospitality industry: An exploratory survey in the Antalya region. International Journal of Hospitality Management, 30(2), 398-408. https://doi.org/10.1016/j.ijhm.2010.07.011
Verrecchia, R.E. (2001). Essays on disclosure. Journal of Accounting and Economics, 32(1-3), 97-180. https://doi.org/10.1016/S0165-4101(01)00025-8
Warren, C., Reeve, J., & Fess, P. (2008). Contabilidade gerencial. São Paulo: Thomson Learning.
Weber, J. (2011). The development of controller tasks: Explaining the nature of controllership and its changes. Journal of Management Control, 22(1), 25-46. https://doi.org/10.1007/s00187-011-0123-x
Weissenberger, B.E., & Angelkort, H. (2011). Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness. Management Accounting Research, 22(3), 160-180. https://doi.org/10.1016/j.mar.2011.03.003
Williamson, O.E. (1979). Transaction-cost economics: The governance of contractual relations. Journal of Law and Economics, 22(2), 233-261. https://doi.org/10.1086/466942
Xia, B.S., & Beelde, I. (2018). Corporate governance and management incentives: Evidence from the Scandinavian countries. Corporate Governance: The International Journal of Business in Society, 18(1), 1-13. https://doi.org/10.1108/CG-04-2017-0075
Xiao, J.Z., Yang, H., & Chow, C.W. (2004). The determinants and characteristics of voluntary internet-based disclosures by listed Chinese companies. Journal of Accounting and Public Policy, 23(3), 191-225. https://doi.org/10.1016/j.jaccpubpol.2004.04.002
Cómo citar
Solana-González, P., Vanti, A. A., & de Iudícibus, S. (2023). Gobernanza corporativa y contabilidad gerencial para reducir los conflictos de agencia. Cuadernos De Contabilidad, 24. https://doi.org/10.11144/Javeriana.cc24.cgma
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