Modelo de medición de transparencia corporativa: aplicación a la banca comercial en el perú
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Pontificia Universidad Católica del Perú
Acceso al texto completo solo para la Comunidad PUCP
Resumen
¿Cuáles son las características que debe tener un modelo que permita evaluar el nivel
de transparencia corporativa en las empresas? El objetivo de la presente investigación es
desarrollar una herramienta que permita medir la transparencia corporativa considerando
variables que sean relevantes y aporten valor a los distintos stakeholders de la organización.
La construcción de este instrumento implica un proceso metodológico que es validado al
aplicarlo en la industria de banca comercial en Perú.
La investigación inicia con una revisión de modelos que buscan medir conceptos
como transparencia, gobierno corporativo o divulgación de información a nivel mundial, así
como procesos metodológicos, seleccionando el ideal que conlleva a la creación del modelo
propuesto. Esto implica la recolección de datos principalmente en fuentes secundarias en el
canal de internet. Adicionalmente, se desarrolla un instrumento de recolección de
información en una fuente primaría representada por los colaboradores de las organizaciones
a evaluar.
Los resultados de la presente investigación son: (a) la propuesta de dimensiones,
variables e indicadores del modelo de medición de transparencia corporativa, (b) la propuesta
de la metodología con la que se construye el índice de transparencia corporativa, y (c) la
validación del instrumento en la industria de banca comercial en el país.
What are the features a model must have to assess the level of corporate transparency in companies? The aim of the present research is to develop a tool that allows measuring corporate transparency considering variables that are relevant and provide value to different stakeholders of organizations. The construction of this tool implies a methodological process which is validated when applied in the commercial banking industry in Peru. The investigation starts with a review of models which seek to measure concepts, such as transparency, corporate governance or information disclosure worldwide, as well as methodological processes by selecting the ideal one that leads to the creation of the proposed model. It mainly implies the collection of data from secondary sources on the Internet. Moreover, an instrument for gathering information is developed to collect information from primary sources represented by the employees of the organizations to be evaluated. The results of the current research are: (a) the proposal of the dimensions, variables and indicators to measure the corporate transparency model (b) the proposal of the methodology with which the corporate transparency index is created, and (c) the validation of the instrument in the commercial banking industry in the country.
What are the features a model must have to assess the level of corporate transparency in companies? The aim of the present research is to develop a tool that allows measuring corporate transparency considering variables that are relevant and provide value to different stakeholders of organizations. The construction of this tool implies a methodological process which is validated when applied in the commercial banking industry in Peru. The investigation starts with a review of models which seek to measure concepts, such as transparency, corporate governance or information disclosure worldwide, as well as methodological processes by selecting the ideal one that leads to the creation of the proposed model. It mainly implies the collection of data from secondary sources on the Internet. Moreover, an instrument for gathering information is developed to collect information from primary sources represented by the employees of the organizations to be evaluated. The results of the current research are: (a) the proposal of the dimensions, variables and indicators to measure the corporate transparency model (b) the proposal of the methodology with which the corporate transparency index is created, and (c) the validation of the instrument in the commercial banking industry in the country.
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Transparencia corporativa--Perú
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