Generar nueva riqueza con responsabilidad social: La meta del gerente financiero
The Financial Manager has a responsibility towards the investor. Its commitment is to maximize the profitability of the investment, so that it creates new wealth for the owner, making decisions oriented to the achievement of this objective with a social orientation or responsibility. This paper inte...
- Autores:
-
Parra Barrios, Alberto
- Tipo de recurso:
- Fecha de publicación:
- 2021
- Institución:
- Universidad Santo Tomás
- Repositorio:
- Universidad Santo Tomás
- Idioma:
- spa
- OAI Identifier:
- oai:repository.usta.edu.co:11634/41321
- Palabra clave:
- social responsibility
value
business and society
environment
catholic church
responsabilidad social
valor
empresa y sociedad
medio ambiente
iglesia católica
- Rights
- License
- Derechos de autor 2021 Revista Activos
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Parra Barrios, Alberto2021-06-30https://revistas.usantotomas.edu.co/index.php/activos/article/view/668610.15332/25005278.6686The Financial Manager has a responsibility towards the investor. Its commitment is to maximize the profitability of the investment, so that it creates new wealth for the owner, making decisions oriented to the achievement of this objective with a social orientation or responsibility. This paper intends that the financial manager, at the moment of deciding on where to direct his monetary and economic resources, reflects on the impact he generates on the different actors who participate in the productive process and in the achievement of economic benefits for the company owners. In this sense, the legal relationship between the company and society is analyzed, as well as the creation of value for stakeholders, relationship that must be reciprocal. In the end, it is concluded that the sum of these generated values creates new wealth or value for the shareholder.El Gerente Financiero tiene una responsabilidad frente el inversionista. Su compromiso es maximizar la rentabilidad de la inversión, creando nueva riqueza para el propietario, tomando decisiones que se orienten al logro de este objetivo con una orientación o responsabilidad social. Este trabajo pretende que el gerente financiero, en el momento de decidir sobre la orientación de sus recursos monetarios y económicos, reflexione sobre cuál es el impacto que genera en los diferentes actores que participan en el proceso productivo, y en la consecución de beneficios económicos para los dueños de la empresa. En este sentido, se analiza la relación jurídica de la empresa para con la sociedad y la creación de valor para los stakeholders; relación que debe ser recíproca. Al final se concluye que la suma de estos valores generados crea nueva riqueza o valor para el accionista.application/pdfspaUniversidad Santo Tomás, Bogotá, Colombiahttps://revistas.usantotomas.edu.co/index.php/activos/article/view/6686/6286Revista Activos; Vol. 19 No. 1 (2021); 179 - 226Revista Activos; Vol. 19 Núm. 1 (2021); 179 - 226Revista Activos; Vol. 19 No 1 (2021); 179 - 226Revista Activos; v. 19 n. 1 (2021); 179 - 2262500-52780124-5805Derechos de autor 2021 Revista Activoshttps://creativecommons.org/licenses/by-nc-sa/4.0http://purl.org/coar/access_right/c_abf2Generar nueva riqueza con responsabilidad social: La meta del gerente financieroArtículo revisado por paresinfo:eu-repo/semantics/articlehttp://purl.org/coar/version/c_970fb48d4fbd8a85http://purl.org/coar/resource_type/c_2df8fbb1social responsibilityvaluebusiness and societyenvironmentcatholic churchresponsabilidad socialvalorempresa y sociedadmedio ambienteiglesia católica11634/41321oai:repository.usta.edu.co:11634/413212023-07-14 15:30:46.257metadata only accessRepositorio Universidad Santo Tomásnoreply@usta.edu.co |
dc.title.spa.fl_str_mv |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
title |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
spellingShingle |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero social responsibility value business and society environment catholic church responsabilidad social valor empresa y sociedad medio ambiente iglesia católica |
title_short |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
title_full |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
title_fullStr |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
title_full_unstemmed |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
title_sort |
Generar nueva riqueza con responsabilidad social: La meta del gerente financiero |
dc.creator.fl_str_mv |
Parra Barrios, Alberto |
dc.contributor.author.none.fl_str_mv |
Parra Barrios, Alberto |
dc.subject.proposal.eng.fl_str_mv |
social responsibility value business and society environment catholic church |
topic |
social responsibility value business and society environment catholic church responsabilidad social valor empresa y sociedad medio ambiente iglesia católica |
dc.subject.proposal.spa.fl_str_mv |
responsabilidad social valor empresa y sociedad medio ambiente iglesia católica |
description |
The Financial Manager has a responsibility towards the investor. Its commitment is to maximize the profitability of the investment, so that it creates new wealth for the owner, making decisions oriented to the achievement of this objective with a social orientation or responsibility. This paper intends that the financial manager, at the moment of deciding on where to direct his monetary and economic resources, reflects on the impact he generates on the different actors who participate in the productive process and in the achievement of economic benefits for the company owners. In this sense, the legal relationship between the company and society is analyzed, as well as the creation of value for stakeholders, relationship that must be reciprocal. In the end, it is concluded that the sum of these generated values creates new wealth or value for the shareholder. |
publishDate |
2021 |
dc.date.issued.none.fl_str_mv |
2021-06-30 |
dc.type.spa.fl_str_mv |
Artículo revisado por pares |
dc.type.coarversion.fl_str_mv |
http://purl.org/coar/version/c_970fb48d4fbd8a85 |
dc.type.coar.fl_str_mv |
http://purl.org/coar/resource_type/c_2df8fbb1 |
dc.type.drive.none.fl_str_mv |
info:eu-repo/semantics/article |
dc.identifier.none.fl_str_mv |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/6686 10.15332/25005278.6686 |
url |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/6686 |
identifier_str_mv |
10.15332/25005278.6686 |
dc.language.iso.none.fl_str_mv |
spa |
language |
spa |
dc.relation.none.fl_str_mv |
https://revistas.usantotomas.edu.co/index.php/activos/article/view/6686/6286 |
dc.relation.citationissue.eng.fl_str_mv |
Revista Activos; Vol. 19 No. 1 (2021); 179 - 226 |
dc.relation.citationissue.spa.fl_str_mv |
Revista Activos; Vol. 19 Núm. 1 (2021); 179 - 226 |
dc.relation.citationissue.fra.fl_str_mv |
Revista Activos; Vol. 19 No 1 (2021); 179 - 226 |
dc.relation.citationissue.por.fl_str_mv |
Revista Activos; v. 19 n. 1 (2021); 179 - 226 |
dc.relation.citationissue.none.fl_str_mv |
2500-5278 0124-5805 |
dc.rights.spa.fl_str_mv |
Derechos de autor 2021 Revista Activos |
dc.rights.coar.fl_str_mv |
http://purl.org/coar/access_right/c_abf2 |
dc.rights.uri.spa.fl_str_mv |
https://creativecommons.org/licenses/by-nc-sa/4.0 |
rights_invalid_str_mv |
Derechos de autor 2021 Revista Activos https://creativecommons.org/licenses/by-nc-sa/4.0 http://purl.org/coar/access_right/c_abf2 |
dc.format.mimetype.none.fl_str_mv |
application/pdf |
dc.publisher.spa.fl_str_mv |
Universidad Santo Tomás, Bogotá, Colombia |
institution |
Universidad Santo Tomás |
repository.name.fl_str_mv |
Repositorio Universidad Santo Tomás |
repository.mail.fl_str_mv |
noreply@usta.edu.co |
_version_ |
1800786407226081280 |