La creación de valor: Un enfoque actual de la gestión empresarial
Las empresas existen para crear valor. Este es un concepto que parece estar fuera de discusión en la literatura especializada. Cómo y para quiénes se crea valor son preguntas que modelos recientes de gestión empresarial procuran profundizar y responder cada vez con mayor precisión. En este artículo...
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- Palabra clave:
- Creación de valor
Cocreación de valor
Desempeño empresarial
Gerencia financiera
Value creation
Co-creation of value
Business performance
financial management
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La creación de valor: Un enfoque actual de la gestión empresarial The creation of value: A current approach to business management |
| title |
La creación de valor: Un enfoque actual de la gestión empresarial |
| spellingShingle |
La creación de valor: Un enfoque actual de la gestión empresarial Creación de valor Cocreación de valor Desempeño empresarial Gerencia financiera Value creation Co-creation of value Business performance financial management |
| title_short |
La creación de valor: Un enfoque actual de la gestión empresarial |
| title_full |
La creación de valor: Un enfoque actual de la gestión empresarial |
| title_fullStr |
La creación de valor: Un enfoque actual de la gestión empresarial |
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La creación de valor: Un enfoque actual de la gestión empresarial |
| title_sort |
La creación de valor: Un enfoque actual de la gestión empresarial |
| dc.contributor.none.fl_str_mv |
Sello editorial Coruniamericana |
| dc.subject.none.fl_str_mv |
Creación de valor Cocreación de valor Desempeño empresarial Gerencia financiera Value creation Co-creation of value Business performance financial management |
| topic |
Creación de valor Cocreación de valor Desempeño empresarial Gerencia financiera Value creation Co-creation of value Business performance financial management |
| description |
Las empresas existen para crear valor. Este es un concepto que parece estar fuera de discusión en la literatura especializada. Cómo y para quiénes se crea valor son preguntas que modelos recientes de gestión empresarial procuran profundizar y responder cada vez con mayor precisión. En este artículo se ha procurado una revisión de los aportes más relevantes en la literatura correspondiente a las últimas dos décadas en torno a la Creación de Valor (CV), sus bases teórico-conceptuales y sus tendencias visibles de investigación. Al respecto, se identificaron los enfoques generales que fundamentan la investigación en este campo, asimismo se evidenció una concentración de interés por el concepto de cocreación de valor que lo proyecta como tendencia emergente en esta área de investigación, y la vinculación de la CV con temas tecnológicos a nivel de empresa, así como el estudio de su uso estratégico para introducir mejoras en el desempeño comercial de las empresas. |
| publishDate |
2021 |
| dc.date.none.fl_str_mv |
2021-12-01 2022-09-27T18:45:17Z 2022-09-27T18:45:17Z |
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Artículo de revista http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 Text info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
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http://purl.org/coar/resource_type/c_2df8fbb1 |
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Hernández, J. ., & Castillo, A. (2021). La creación de valor: un enfoque actual de la gestión empresarial. Ad-Gnosis, 10(10), 151–168. https://doi.org/10.21803/adgnosis.10.10.476 https://doi.org/10.21803/adgnosis.10.10.476 2745-1364 Corporación Universitaria Americana 2344-7516 RIA - Repositorio Institucional Américana https://repositorio.americana.edu.co/ https://repositorio.americana.edu.co/handle/001/201 |
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Hernández, J. ., & Castillo, A. (2021). La creación de valor: un enfoque actual de la gestión empresarial. Ad-Gnosis, 10(10), 151–168. https://doi.org/10.21803/adgnosis.10.10.476 2745-1364 Corporación Universitaria Americana 2344-7516 RIA - Repositorio Institucional Américana |
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https://doi.org/10.21803/adgnosis.10.10.476 https://repositorio.americana.edu.co/ https://repositorio.americana.edu.co/handle/001/201 |
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168 10 161 10 Ad-Gnosis Arango Londoño, C. A., Hualpa Zúñiga, A. M., Reina Moreno, D. K., & Roncancio Ávila, M. N. (2016). Construcción e implementación de un estudio de caso como herramienta de apoyo a los proce-sos de aprendizaje en la asignatura de producción desde un enfoque constructivista. Ingeniare, (21), 109–125. https://doi.org/10.18041/1909-2458/in-geniare.21.403 Beirao, G., Patrıcio, L. & Fisk, P. (2017). Value cocrea-tion in service ecosystems: investigating health care at the micro, meso, and macro levels. Journal of Service Management, Vol. 28 No. 2, pp. 227-249. Boyle, E. (2007). A process model of brand cocrea-tion: brand management and research Implica-tions. Journal of Product & Brand Management, Vol. 16 No. 2, pp. 122-131 Bowman, C., & Ambrosini, V. (2000). Value creation versus value capture: towards a coherent defini-tion of value in strategy. British Journal of Mana-gement, 11(1), pp. 1-15. Brandenburger, M. & Nalebuff, B. (1997). The added-value theory of business. Retrieved from http://www.strategy-business.com/arti-cle/12669?gko=5c72a Coase, R. H. (1960). The problem of social cost. Jour-nal of Law and Economics, 3, pp. 1-44. Recupe-rado en: http://www.law.uchicago.edu/files/file/coase-problem.pdf Copeland, T.; Koller, T. & Murrin, J. (2000) Valuation, measuring and managing the value of companies. 3rd edition. New York: McKinsey & Company, John Wiley & Sons. Crane, A., Graham, C. & Himick, D. (2015). Financia-lizing stakeholder claims. Journal of Management Studies, 57(2), 878-906 Chen, S., Kerr, D., Chou, Y. & Ang, C. (2017). Business co-creation for service innovation in the hospitali-ty and tourism industry. International Journal of Contemporary Hospitality Management, Vol. 29 No. 6, pp. 1522-1540 Desmarteau, R., Saives, A., Schieb, N., Emin, S., Bol-drini, J. & Urbain, C. (2019). La création de valeur: ¿glas ou Graal? Revue critique et modélisation du concept. Recuperado en: https://www.research-gate.net/publication/340087582_La_creation_de_valeur_glas_ou_Graal_Revue_critique_et_mo-delisation_du_concept Donaldson, T. & Preston, E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), pp. 65-91. Retrieved from http://www.jstor.org/stable/258887 Echeverri, P. & Skalen, P. (2011). Co-creation and co-destruction: a practice-theory based study of interactive value formation., Marketing Theory, Vol. 11 No. 3, pp. 351-373 Etgar, M. (2008). A descriptive model of the consu-mer co-production process. Journal of the Aca-demy of Marketing Science, Vol. 36 No. 1, pp. 97-108 Fernández, P. (2002). Valuation methods and sha-reholder value creation. Amsterdam: Academic Press. Fifka, S. (2013). The irony of stakeholder manage-ment in Germany: The difficulty of implementing an essential concept for CSR. uwf UmweltWirts-chaftsForum, 21(1), pp. 113-118 Frow, P., Nenonen, S., Payne, A. & Storbacka, K. (2015). Managing co-creation design: a strategic approach to innovation. British Journal of Manala seguridad y salud en el trabajo en el ámbito co-lombiano. Advocatus, (28), 35–43. https://doi.org/10.18041/0124-0102/advocatus.28.889 Hernández-Belaides H. J. ., & Orozco Arenas, K. . (2018). La tributación en Colombia: Discurso y trazabilidad. Revista ADGNOSIS, 7(7). https://doi.org/10.21803/adgnosis.v7i7.297 Hoyer, W., Chandy, R., Dorotic, M., Krafft, M. & Sin-gh, S. (2010). Consumer cocreation in new pro-duct development”, Journal of Service Research, Vol. 13 No. 3, pp. 283-296 Hsieh, S. & Chang, A. (2016). The psychological me-chanism of brand co-creation engagement. Jour-nal of Interactive Marketing, Vol. 33 No. 13 Ireland, D., Hitt, A., Camp, M. & Sexton, L. (2001). Integrating entrepreneurship and strategic mana-gement actions to create firm wealth. Academy of Management Executive, 15(1), pp. 49-63. Recupe-rado en: http://www.jstor.org/stable/4165710 Jaramillo Lotero, R. A. (2017). Una mirada a la com-petitividad. Dictamen Libre, (20), 87–98. https://doi.org/10.18041/2619-4244/dl.20.2893 Jones, M., Donaldson, T., Freeman, E., Harrison, S., Leana, R., Mahoney, T. & Pearce, L. (2016). Mana-gement theory and social welfare: Contributions and challenges. Academy of Management Review, 41(2), pp. 216-228 Jones, M., & Felps, W. (2013a). Shareholder wealth maximization and social welfare: A utilitarian cri-tique. Business Ethics Quarterly, 23(2), pp. 207-238. Jones, M. & Felps, W. (2013b). Stakeholder happiness enhancement: A neoutilitarian objective for the modern corporation. Business Ethics Quarterly, 23(3), pp. 349-379. Jouny-Rivier, E., Reynoso, J. & Edvardsson, B. (2017). Determinants of services co-creation with busi-ness customers. 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La creación de valor: Un enfoque actual de la gestión empresarialThe creation of value: A current approach to business managementCreación de valorCocreación de valorDesempeño empresarialGerencia financieraValue creationCo-creation of valueBusiness performancefinancial managementLas empresas existen para crear valor. Este es un concepto que parece estar fuera de discusión en la literatura especializada. Cómo y para quiénes se crea valor son preguntas que modelos recientes de gestión empresarial procuran profundizar y responder cada vez con mayor precisión. En este artículo se ha procurado una revisión de los aportes más relevantes en la literatura correspondiente a las últimas dos décadas en torno a la Creación de Valor (CV), sus bases teórico-conceptuales y sus tendencias visibles de investigación. Al respecto, se identificaron los enfoques generales que fundamentan la investigación en este campo, asimismo se evidenció una concentración de interés por el concepto de cocreación de valor que lo proyecta como tendencia emergente en esta área de investigación, y la vinculación de la CV con temas tecnológicos a nivel de empresa, así como el estudio de su uso estratégico para introducir mejoras en el desempeño comercial de las empresas.Companies exist to create value. This is a concept that seems to be out of discussion in the specialized literature. How and for whom value is created are questions that recent business management models are increasingly seeking to answer. management models are seeking to explore in greater depth and to answer more and more precisely. In this article we have attempted to a review of the most relevant contributions in the literature over the past two decades on Value Creation (VC), its bases Value Creation (VC), its theoretical-conceptual bases and visible research trends. In this regard, we the general approaches that underpin research in this field were identified, as well as a concentration of interest in the concept of co-creation of value, which is value co-creation, which projects it as an emerging trend in this area of research and the linking of VC with technological issues at the company level, as well as the study of its strategic use to introduce improvements in the commercial performance of companies.Ad-GnosisBarranquilla, ColombiaSello editorial CoruniamericanaHernández, JaimeCastillo, Ana2022-09-27T18:45:17Z2022-09-27T18:45:17Z2021-12-01Artículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionhttp://purl.org/coar/resource_type/c_2df8fbb118 p.application/pdfapplication/pdfHernández, J. ., & Castillo, A. (2021). La creación de valor: un enfoque actual de la gestión empresarial. Ad-Gnosis, 10(10), 151–168. https://doi.org/10.21803/adgnosis.10.10.476https://doi.org/10.21803/adgnosis.10.10.4762745-1364Corporación Universitaria Americana2344-7516RIA - Repositorio Institucional Américanahttps://repositorio.americana.edu.co/https://repositorio.americana.edu.co/handle/001/201https://publicaciones.americana.edu.co/index.php/adgnosis/article/view/476/605spa1681016110Ad-GnosisArango Londoño, C. A., Hualpa Zúñiga, A. M., Reina Moreno, D. K., & Roncancio Ávila, M. N. (2016). Construcción e implementación de un estudio de caso como herramienta de apoyo a los proce-sos de aprendizaje en la asignatura de producción desde un enfoque constructivista. Ingeniare, (21), 109–125. https://doi.org/10.18041/1909-2458/in-geniare.21.403Beirao, G., Patrıcio, L. & Fisk, P. (2017). Value cocrea-tion in service ecosystems: investigating health care at the micro, meso, and macro levels. Journal of Service Management, Vol. 28 No. 2, pp. 227-249.Boyle, E. (2007). A process model of brand cocrea-tion: brand management and research Implica-tions. Journal of Product & Brand Management, Vol. 16 No. 2, pp. 122-131Bowman, C., & Ambrosini, V. (2000). Value creation versus value capture: towards a coherent defini-tion of value in strategy. British Journal of Mana-gement, 11(1), pp. 1-15.Brandenburger, M. & Nalebuff, B. (1997). The added-value theory of business. Retrieved from http://www.strategy-business.com/arti-cle/12669?gko=5c72aCoase, R. H. (1960). The problem of social cost. Jour-nal of Law and Economics, 3, pp. 1-44. Recupe-rado en: http://www.law.uchicago.edu/files/file/coase-problem.pdfCopeland, T.; Koller, T. & Murrin, J. (2000) Valuation, measuring and managing the value of companies. 3rd edition. New York: McKinsey & Company, John Wiley & Sons.Crane, A., Graham, C. & Himick, D. (2015). Financia-lizing stakeholder claims. Journal of Management Studies, 57(2), 878-906Chen, S., Kerr, D., Chou, Y. & Ang, C. (2017). Business co-creation for service innovation in the hospitali-ty and tourism industry. International Journal of Contemporary Hospitality Management, Vol. 29 No. 6, pp. 1522-1540Desmarteau, R., Saives, A., Schieb, N., Emin, S., Bol-drini, J. & Urbain, C. (2019). La création de valeur: ¿glas ou Graal? Revue critique et modélisation du concept. Recuperado en: https://www.research-gate.net/publication/340087582_La_creation_de_valeur_glas_ou_Graal_Revue_critique_et_mo-delisation_du_conceptDonaldson, T. & Preston, E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), pp. 65-91. Retrieved from http://www.jstor.org/stable/258887Echeverri, P. & Skalen, P. (2011). Co-creation and co-destruction: a practice-theory based study of interactive value formation., Marketing Theory, Vol. 11 No. 3, pp. 351-373Etgar, M. (2008). A descriptive model of the consu-mer co-production process. 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