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Young creators, designers, and master artisans are reinventing craftsmanship with their freshness and daring and turning it into a laboratory for sensory, emotional, and symbolic experiences. This paper will present artisans’ organizational status in the development of such a profession or craft in the municipalities that are part of the northern region of Valle del Cauca (Colombia). For this purpose, we resorted to documentary analysis and inquiries with stakeholders to characterize the region socially and demographically, for its geographical location, and identifying comparative and competitive advantages in the territory, according to the productive vocation of the municipalities and their relationship with crafts production. Likewise, the research analyzes artisans’ capabilities as a dynamizing sector for social, economic, and organizational processes. This study is a preliminary approach because its results are inconclusive, thus allowing other researchers to develop into the importance of the artisanal sector for the socio-economic development of the northern region of Valle del Cauca. The strategic approaches outlined in this paper are those consolidated with the stakeholders, who have enabled the craft sector’s strengthening through innovative proposals regarding the management of their workshops and business units. Resumen La artesanía está siendo reinventada de la mano de jóvenes creadores y diseñadores, así como de maestros artesanos que, con su frescura y osadía, la convierten en un laboratorio de experiencias sensoriales, emocionales y simbólicas. El presente artículo expone la situación organizacional de los artesanos en el desarrollo de la profesión u oficio de los municipios que forman parte de la región norte del Valle del Cauca (Colombia). Para dicho propósito, se acude al análisis documental y a la consulta de los actores sociales, para la caracterización sociodemográfica de la región, su localización geográfica, se identifican ventajas comparativas y competitivas del territorio, de acuerdo con la vocación productiva de los municipios y su relación con la producción artesanal. Así mismo, la investigación contempla un análisis de las capacidades de los artesanos, como sector dinamizador de procesos sociales, económicos y organizativos. El presente estudio, es una aproximación preliminar, sus resultados no son concluyentes, lo cual permite que surjan otras investigaciones que profundicen, acerca de la importancia que tiene el sector artesanal en el desarrollo socioeconómico de la región norte del Valle del Cauca. Las líneas estratégicas aquí establecidas, son aquellas que se consolidaron con los actores, quienes han de permitir fortalecer al sector artesanal mediante propuestas innovadoras para la gestión de sus talleres y unidades de negocio.

The Revisoría Fiscal (Fiscal Audit), Comisaría (Statutory Examiner), and Sindicatura (Statutory Auditor) are institutions that exercise corporate oversight in order to preserve the general interest. In order to achieve their objective, these institutions must keep private and public interests balanced. However, upholding these interests impartially can lead to contradictions because of the tensions each interest group generates. Thus, from the theoretical framework of sociological ambivalence, this paper understands the type of contradictions arising in the corporate control that the aforementioned institutions exercise. To account for the types of ambivalence, firstly, we identify the contradictions that have been recorded in academic papers, and then, based on oral accounts, these contradictions are analyzed. In both cases, qualitative content analysis is applied. It is concluded that the control figures studied present sociological ambivalence since they are linked to 1) contradictory structural demands, 2) conflict of status and 3) conflicting purposes. Resumen La Revisoría Fiscal, la Comisaría y la Sindicatura son instituciones que ejercen control societario de fiscalización con el fin de preservar el interés general. Para alcanzar su objetivo estas instituciones deben mantener un equilibrio entre los intereses privados y los intereses públicos. Sin embargo, la defensa imparcial de estos intereses puede generar contradicciones debido a las tensiones que genera cada grupo de interés. Así pues, en este artículo se comprende el tipo de contradicciones presentes en el control societario que realizan las instituciones mencionadas desde el marco teórico de la ambivalencia sociológica. Para dar cuenta de los tipos de ambivalencia, primero se identifican las contradicciones que han sido expresadas en artículos académicos y luego, basados en versiones orales, se analizan dichas contradicciones. En ambos casos se aplica un análisis de contenido cualitativo. Se concluye que las figuras de control estudiadas presentan ambivalencia sociológica en tanto se encuentran vinculadas a 1) demandas estructurales contradictorias, 2) conflictos de estatus y 3) conflictos de cometidos.

The globalization of information, even more so at times like these, has placed scientific journals into very competitive contexts of news or articles, which circulate and become publicized even faster, for example, social networks. This makes it necessary for scientific journals to increasingly use technological elements and resources to gain greater visibility and disseminate the knowledge authors shared for their readers. To such an end, authors need to be absolutely clear about the importance of metadata, correct citation, or rigorous referencing in standardized formats, because in some way, in addition to good content and consistent structure, depending on the type of paper, these bring on broader readership, downloads, and citations for their papers. In addition to addressing these technical elements, journals must have their editorial processes under constant transformation as determined by self-evaluation processes coupled with strategies that seek improvement. Another vital element is to define the journal’s scope and approach because these elements help both authors and readers to decide whether it is the right journal to publish or consult. In Cuadernos de Administración, the editorial and production evaluation process is understood as a peer dialogue in an academic context, and opinions, recommendations, and editorial decisions are framed in respect among the process participants from each one’s role. It is the academic community that develops around a scientific journal that determines its future and relevance.Issue 67 of the journal Cuadernos de Administración, May-August 2020, after a double-blind evaluation and the editorial process, set out to publish ten papers on scientific and technological research and one review paper.The first group contains scientific and technological research papers. The group’s first one is entitled “Organizational characterization of craftsmanship in northern of Valle del Cauca.” Therein, the authors present the organizational state of artisans in developing their profession or trade in the municipalities that make up the northern region of Valle del Cauca (Colombia). Using a documentary analysis and in consultation with stakeholders, they identified the territory’s comparative and competitive advantages from the productive vocation and its relationship to artisanal production. The results seek to propose innovative strategies to strengthen the region’s craftsmanship.The second article, presents the results of a research that sought to establish the effectiveness of the constructivist training method in the business administration program, based on the Balanced Scorecard and others management tools, and from the students’, the entrepreneurs’, the institutions’ and the teaching perspectives. The study employed the quantitative and qualitative analysis coupled with surveys applied to a group of students and entrepreneurs. The authors hope these results will contribute to improving teaching in these programs.The third paper, “Sustainable design of reverse supply chain for solid waste in Mexico,” proposes an Inverse Supply Chain procedure for Urban Solid Waste in the Mexican municipality of Netzahualcóyotl.The fourth paper presents the results of surveillance, and strategic intelligence applied on the scientific, technological, and commercial trends of 10 natural ingredients prioritized in the project “Strengthening R&D capabilities for the production of natural ingredients (NI) from residual biomass in Palmira, Vall del Cauca.” The findings analyze pineapple, soursop, and peach palm fruit. The fifth manuscript, “Identification of organizational leaders’ managerial competences in the passiflowers producing sector in the department of Huila,” results from a research that sought to identify managerial competencies in the sector. The authors used mixed methods to enable managers of passiflower producing associations in the production chain to obtain a map of managerial competencies to strengthen their managerial capabilities and competitiveness. In the sixth article, the authors aim to establish the factors that influence mobile banking’s embracing by microentrepreneurs from the Theory of Planned Behavior (PB) and the TPB extended to relative advantage and perceived risk. To that end, they used quantitative methods on a sample of 101 microentrepreneurs. The findings confirm the effect of attitude, subjective norms, behavior control, and relative advantage over mobile banking adoption.The seventh paper, “Effects of the prices of mining and energy commodities on the Colombian economy,” evaluates the impact from price changes shocks in mining and energy goods that bear the highest weight on Colombian exports, i.e., oil, coal, and nickel. In this vein, they observe the different effects on economic aggregates. A database consisting of 129 variables for the 2001-2016 period was used, and a FAVAR model was estimated.The eighth article, analyzes the impact of organizational strategies on the financial performance of large-, medium- and small-sized rubber and plastic companies in the Metropolitan Area of Bucaramanga, Colombia. The authors used qualitative and quantitative methods. They analyze indicators and then characterize the strategic orientation and performance in 2017 through a survey.The ninth paper, “Adjustment by the effect of size on the cost of equity: Pending practice in the capital budget in Colombia,” identifies and analyzes the implications of capital budget techniques implemented by large-, medium- and small-size companies in connection to the use and calculation of the discount rate. For this purpose, they use descriptive analysis to characterize a group of 182 Colombian companies.The tenth article, entitled “Training for professional judgment in accounting education,” aims to analyze, in the educational projects of high-quality Public Accounting programs in Colombia, the approach to professional judgment and critical thinking as a factor contributing to the formation of this judgment in accountants. They use a qualitative-documentary methodology on the Syllabus of accredited universities’ programs.The last paper, “Gender job gaps and challenges in the digital economy: Findings from global governance entities,” makes a descriptive review of the most recent studies on gender labor gaps as prepared by the leading entities of global governance, focusing on technological and scientific areas. Moreover, the author shows the risk of erosion, and even loss, of women’s progress in recognition, inclusion, and equality. The author also argues that despite the achievements in closing educational, health, and economic gaps, the wage gap and the access-to-management gap continue to exist. We hope that the eleven papers in this issue will contribute knowledge to the sciences of administration. The content of each paper is its authors’ responsibility and not the journal’s. We hope that they will contribute to future reflections and research. We thank the authors, reviewers, committee members, and readers of our journal for being part of this academic community.

The objective of this paper is to identify the relevant aspects studied in connection to the diversification of the family business that develops its activity in a business environment with unstable characteristics, considering those socio-emotional aspects that are particularly important for the family owner, and that could impact this election. The review reflects that research on the topic is in an incipient state. Studies conducted in the context of Taiwan predominate - where it is customary to establish business groups supported by strong links generated from a dominant family - and the strategic option of diversifying has been strongly associated with the purpose of securing family ownership and continuity in the business through generational transfer, dimensions that make up socio-emotional wealth. This paper contributes to reflect on the influence that family objectives exert on business decision-making and highlights the need for further research on the reasons behind the strategic choices of these organizations in different emerging markets. Resumen El objetivo de este trabajo es identificar los aspectos relevantes estudiados en relación a la diversificación de la empresa familiar que desarrolla su actividad en un ambiente de negocios con características inestables, considerando aquellos aspectos socioemocionales que revisten particular importancia para la familia propietaria, y que podrían impactar en esta elección. La revisión realizada refleja que la investigación sobre el tópico se encuentra en estado incipiente. Predominan los estudios realizados en el contexto de Taiwán - donde es usual la constitución de grupos empresariales respaldados por los fuertes vínculos generados desde una familia dominante - y la opción estratégica de diversificar ha sido asociada fuertemente al propósito de asegurar la propiedad y continuidad de la familia en el negocio a través del traspaso generacional, dimensiones que componen la riqueza socioemocional. El artículo contribuye a reflexionar sobre la influencia que ejercen los objetivos familiares en la toma de decisiones empresariales y destaca la necesidad de una mayor investigación sobre las razones que impulsan las elecciones estratégicas de estas organizaciones, en diferentes mercados emergentes. Résumé L’objectif de ce travail est d’identifier les aspects étudiés pertinents à la diversification de l’entreprise familiale qui développe son activité dans un environnement d’affaires aux caractéristiques instables, en considérant les aspects socio-émotionnels qui revêtent une importance particulière pour le propriétaire familial, et qui pourraient avoir un impact sur ce choix. L’examen montre que la recherche sur des sujets d’actualité n’en est qu’à ses débuts. Les études sont prédominantes dans le contexte taïwanais - où il est habituel de former des groupes d’affaires soutenus par des liens solides générés par une famille dominante - et l’option stratégique de diversification a été fortement associée à l’objectif d’assurer la propriété et la continuité de la famille dans l’entreprise par le transfert générationnel, dimensions qui constituent la richesse socio-affective. L’article contribue à une réflexion sur l’influence des objectifs familiaux sur la prise de décision des entreprises et souligne la nécessité d’approfondir les recherches sur les raisons des choix stratégiques de ces organisations dans différents marchés émergents.

The global convergence process towards International Financial Reporting Standards supported by multilateral agencies such as the World Bank poses a challenge to accounting education’s ability to make judgments and estimates, due to the emphasis placed on general new principles-based regulation instead of detailed rules. The international literature has highlighted this aspect amply, while in Colombia, it remains incipient. This paper aims to analyze the approach to professional judgment and critical thinking in the educational proposals of high-quality Public Accounting programs in Colombia as a factor contributing to the formation of such judgment in the accountant. This paper provides empirical evidence based on a qualitative-documentary methodology, which analyzes the Educational Projects provided by accredited universities. Among the most relevant findings is the lack of an explicit statement about pedagogical strategies to materialize a professional judgment that some of the universities analyzed mentioned succinctly. Resumen El proceso de convergencia global hacia las Normas Internacionales de Información Financiera, respaldado por organismos multilaterales, como el Banco Mundial, entre otros, supone un desafío para la educación contable en la capacidad de hacer juicios y estimaciones, debido al énfasis de la nueva regulación basada en principios generales y no en reglas detalladas. Este aspecto ha sido ampliamente destacado por la literatura internacional y en Colombia aún se encuentra en un estado incipiente. El objetivo de este trabajo es analizar, en los proyectos educativos de los programas de Contaduría Pública de alta calidad en Colombia, el abordaje del juicio profesional y del pensamiento crítico como un factor que contribuye a la formación de dicho juicio en el contador. Este trabajo aporta evidencia empírica, a partir de una metodología cualitativa-documental, analizando los Proyectos Educativos de Programa que se obtuvieron de las universidades acreditadas. Entre los hallazgos más relevantes se destaca la falta de declaración explícita de estrategias pedagógicas para materializar la formación del juicio profesional que, de una manera enunciativa, mencionan solo algunas de las universidades analizadas.

It is essential to acknowledge that, on a general level, there is a close relationship between devaluation, interest rates, and inflation. These three elements are positively correlated and bring uncertainty to day-to-day investment, financing, and working capital management decisions. Evidently, the increase in inflation entails a loss in purchasing power and an environment in which the best strategy for employees is to protect their current jobs and, if possible, pay off debts early and avoid acquiring new loans not intended for leveraging equity. Generally, it is recommended that these new loans be issued at fixed rates since variable rates usually are inflation-dependent. It is advisable, if feasible, to increase income and reduce the so-called "ant expenses." It is crucial to emphasize unnecessary spending. These are times for careful consumption and savings decisions under a dynamic that seeks significant household spending on what could be called "pent-up consumption" in excessive purchases following the economic reopening after the pandemic crisis. Strategies such as the VAT-free day encourage household consumption of often "unnecessary" products. That is why the "what to buy" question is essential during times of rising inflation. We cannot fall into the trap of consumption because we may think that the alleged "discounts" will prevent us from buying the most expensive items; however, this dynamic is the one that increases inflation and, therefore, interest rates. Editorial Note This 72nd issue of Cuadernos de Administración corresponds to the January-April 2022 period. The ten papers published in this 72nd issue come from the journal's new strategy of keeping an open call for papers meeting the highest scientific and language standards. For this issue, authors from several countries and regions of Colombia submitted their manuscripts to our editorial process. The journal thanks our reviewers, who supported us with their experience and knowledge through the evaluation of each paper. The ten articles published show the high quality of several Administration-related aspects. The first one, called "Tacit knowledge about internal marketing in health care institutions," seeks to conduct an analysis that explores internal marketing actions in health care institutions based on the experiences of the external client (patients' relatives). In this work, affinity is identified in dimensions such as treating the employee as a customer and recognizing tasks as products, satisfied employees, service-oriented attitudes, perceived service quality, and satisfied customers under Berry's Model. The paper "Impact of Open Innovation in Peruvian food firms" aims to assess how open innovation entry and absorptive capacity favor the development of technological innovations in Peruvian food firms. A representative sample of 111 Peruvian companies was the primary input to determine the research findings. In the article "Intellectual capital and dynamic capabilities in knowledge management: the role of knowledge intensity," the relationship between Intellectual Capital (IC) and Dynamic Capabilities in Knowledge Management (KMDC) is accounted for, as well as the role of Knowledge Intensity (IK). In this work, contingency tables, corrected standardized residuals test, Mann-Whitney test, and variance-based structural equation modeling are used on a sample of 135 Colombian organizations. The results attest to a positive relationship between KI and KMDC, and significant differences were found between companies with high and low KI, suggesting a KI mediating effect. The paper "Worker experiences of workplace bullying in companies from Antioquia between 2006 and 2019" characterizes workplace bullying experiences and identifies the participants' coping strategies and the consequences of bullying, as well as the HR Office's possible involvement in the experiences of workplace bullying. The results show how the victims of harassment go through most of its phases, the main form of harassment being mobbing, with severe physical and psychological consequences. The paper "Work-family reconciliation, its effect on organizational commitment and job satisfaction" analyzes the work-family reconciliation variable and how it affects commitment to the organization and job satisfaction in city officials. A two-approach study has been carried out: the first is divided by gender (male-female), the second by the length of service (less than ten years and above or equal to 10 years) to analyze whether there are differences between these groups. The results show that work-family reconciliation positively affects job satisfaction and organizational commitment. The work proposed by Monsalve-Castro et al. (2022) called "High-performance practices: do employees and HR managers think alike?" is purposed with establishing whether there is a difference in the use of high-performance practices as conceived by human resources managers in charge of their implementation and how employees perceive these practices. The results show differences in employee perception and management implementation of some practices such as compensation and training. The paper "Sustainability Marketing Strategy of Sustainability Reporting Companies in Mexico" identifies the sustainability marketing (SM) strategies of sustainability reporting companies in Mexico. A sample of 47 companies from various sectors listed on the Mexican Stock Exchange (BMV) and companies published in the Global Reporting Initiative (GRI) database were employed. The paper "Contributions to the technological characterization of medical cannabis production" identifies and analyzes the main aspects of the use and development of technologies in the medical cannabis industry, emphasizing the plant's specific horticulture. Technology watch identifies research and technological development trends in improving growing conditions, crop-related products, and genetic improvement. Finally, the last two literature review papers consider relevant issues on corporate sustainability and finance and organizational longevity. The article "Corporate Sustainability and Finance" determines the importance of corporate sustainability, the issues underpinning it, emphasizing its relationship with financial performance. Therein, a documentary review was carried out to elaborate on corporate sustainability, Sustainability Standards, Socially responsible funds, Sustainability Reports, and Corporate sustainability and financial performance. An interesting finding is that empirical research reports a positive relationship between Corporate Sustainability and Financial Performance, thus showing the imperative need for companies to achieve financial sustainability. The article "State of the art of organizational longevity: A Systematic Literature Review" presents a review of the concept of organizational longevity based on a Systematic Literature Review on two databases (WOS and Scopus), with the help of software specialized in bibliometric analysis and scientific mapping (Bibliometrix and VOSviewer). The release of the 72nd issue of Cuadernos de Administración by the Universidad del Valle's Faculty of Administration Sciences consolidates us as a prestigious journal in the scientific dissemination of knowledge across various areas. The journal would like to thank each author of these ten papers and the peer reviewers who supported our editorial process, always bearing in mind that the content of each article is the responsibility of its authors.

This 68th issue of the journal Cuadernos de Administración corresponds to the September-December 2020 period and gives closure to volume 36 on its 44th year. Twenty-twenty was a different year in many respects and with regards to past editorial processes, as it was faced with limitation and challenges associated with situation-specific constraints, new issues, and problems to be addressed, such as research in the sciences of administration, among other areas of the knowledge.As with past issues, the 16 papers published in issue 68 come from the previous months’ call, whose authors - from several countries and different regions of Colombia - entrusted their manuscripts to our editorial process. I thank our peer reviewers who supported us through their experience and expertise in assessing each paper for what we believe is an objectivity-based academic dialogue that seeks to recognize the quality of the scientific output proposed for each issue of Cuadernos de Administración. The first three papers in this issue are “Development of typical vacuum-packed and frozen Boyaca soups”, “Territorial Governance: A bibliometric analysis” and “University reports in Colombia: a contribution to accountability” The first paper’s authors study gastronomy and tourism in the department of Boyacá, Colombia, and their production processes to facilitate product handling and increase their offer to tourists. The second one is a bibliometric literature study analyzing territorial governance by analyzing papers from the Web of Science. The third paper presents the current state of accountability in Colombian public universities through research carried out analyzing university reports using the content analysis method.The second group of papers includes those entitled “The effect of human resource management practices and innovation: Colombian small and medium-sized enterprises”, “Quality Assessment in the Context of Banking Services” and “Performance appraisal: an experience between recognition and contempt” The first paper of that group accounts for the research carried with SME 492 managers in Cali, Bogotá, and Medellín on human resources management practices and their innovation effect. The second paper uses theoretical systematization to approach the quality assessment of services, banking services in this case, from a critical standpoint. The third article is a case study that uses qualitative interviews on a group of workers from a Colombian company in the energy generation and distribution sector. It examined the recognition or contempt experienced by and evidenced in the workers’ discourse after undergoing a performance appraisal designed under the Strategic Human Resources Management (SHRM) logic. The third group of articles consists of those entitled “A comprehensive tax reform under OECD parameters for Colombia”, “Updating the strategic framework for the Spanish port system using a SWOT analysis” and “Correlating affective commitment with prosocial behavior: Does it matter to perceive that work has meaning?” The first one studies tax reforms in Colombia, the orientation of these, and identifies structuring-related problems. The second paper uses the SWOT analysis and benchmarking to analyze the Spanish port system. Finally, in the third paper, a study was conducted on 144 professional employees across various Colombian industries to analyze their prosocial behavior and attitudes in different organizational environments and under varying management practices, which may or may not promote prosocial behavior.“Absenteeism at work, remuneration, and equity: a confusing relationship”, “The role of family dynamics and culture in the psychological ownership of family shareholders in family businesses” and “Prospective and its valuation in public policy of two regional development strategies in Chile” are the papers that follow in this number. The first paper presents the results of a study conducted in a higher education institution that analyzes the relationship between absenteeism, workers’ compensation, and equity variables using statistical methods and based on 840 inputs. The second article studies 14 cases of Colombian and 5 Finns shareholders using qualitative and exploratory methods to analyze the role of family dynamics and culture in developing psychological ownership in family shareholders. The third article studies Chilean public officials’ perception of prospective from a qualitative approach, which is considered a tool for public policies in two regional development strategies. The following two papers are “Social commitment in organizations: a look at Universidad del Valle“ and “Current Challenges of the Social Function of Accounting” The first of the aforementioned papers’ authors study social commitment in a case study applied to the Universidad del Valle through interviews with officials and using content analysis on the Outreach Office’s management reports and the University’s Strategic Development Plans. The second article aims to determine potential social costs and financial statements’ models for social accounting.The last group of articles includes “Strengths and opportunities of sustainable entrepreneurship in Colombia” and “Institutional isomorphism in IPSAS adoption” The first case is an analysis of the strengths and opportunities of sustainable entrepreneurship in Colombia based on the review of papers published in the Colombian context, as available in the primary databases (national journals and university repositories were also included). The last article presents the results of a systematic literature review to study institutional isomorphism in governments’ implementation of IPSAS into their accounting model.The publication of Universidad del Valle’s Faculty of Administration’s 68th issue of Cuadernos de Administración consolidates us as a means of dissemination for scientific knowledge in that area. Twenty twenty-one will see our 45th year of publication, for which there will be a thematic issue on Circular Economy, with the support of HEC Montreal and the ITESM. In that anniversary framework, the first issue will present an analysis of these 45 years’ publications, among other activities. Once again, we thank each of the authors of these 16 papers and the peer reviewers who supported our editorial process, always bearing in mind that each article’s content is its authors’ responsibility. We hope that this issue will contribute to our readers’ academic work and that it will drive our research, reflections, or reviews in the sciences of administration.

This issue of Cuadernos de Administración by the Faculty of Administration Sciences of the Universidad del Valle, allows us to come closer to its 45th year of existence. Throughout this time, we have tried to publish different types of scientific research, review, or reflection papers by national and international authors who have relied on us to disseminate their knowledge. To every one of them, our authors, our referees, the members of the Editorial and Scientific Committees, but especially our readers, we would like to thank them for allowing us to continue, through digitalization, to bring a more significant impact on the sciences of administration.In the 66th issue, thirteen scientific papers have been published. The arbitration process guarantees the quality of the authors and their contributions in Spanish or English, to make a publication 100% in English, in the pursuit of higher knowledge dissemination. In this sense, we put to our readers’ consideration the editorial process undertaken in this issue, in the hope that its content will be a support or become a starting point for new discussions and concerns in their reflections and research, or that, if applicable, it will allow in future reviews or translations into other languages.The first article in this issue, entitled “Characterization and determinants of organizational satisfaction in Mexican SME workers,” by using quantitative methods, attempts to build a model to understand organizational satisfaction from variables related to job satisfaction through a survey to 646 workers, of both sexes and between the ages of 18 and 70, in small and medium-sized enterprises (SMEs). “Management of Corporate Social Responsibility in Project Management: Theoretical Approach” is the title of the second paper, and it aims to conduct a theoretical discussion on social responsibility within the framework of project management. The methodology defines the steps taken by the researchers to achieve presenting elements and conclusions from the different theoretical approaches found. The third article “Coordinating sustainability, globalization and urban intelligence with Habitat III and SDG-2030 agendas: the challenge of sustainable urban development in cities”, is the result of research in 83 cities where, using the correspondence analysis technique, the authors analyzed around urban development, globalization, urban intelligence and sustainability, and whether these relate to sustainable development and habitat goals.The fourth article, “Trust as a mechanism to improve performance in organizations,” includes a relational model between employee trust in the organization and company performance, as mediated by an organizational commitment to learning and employee commitment to the company. Using quantitative methods, through a 31-item survey applied to 161 individuals from different organizations in the southwestern region of Colombia, the relationship between competencies and skills management and the performance of organizations is analyzed.In the fifth paper, the authors investigate the concept of productivity in the context of knowledge workers. As a method, they applied interviews to a group of managers and workers from organizations in the knowledge-intensive services sector and ultimately raise some challenges. The title of this article is “Work Productivity Management in Knowledge Intensive Service Companies: Considerations and Challenges.” “Impact of economic internationalization policies in Colombia, Peru, and Chile,” is the sixth scientific research paper, where, from a mixed approach paired with documentary analysis of the different government plans and categories of export development, integration agreements, and institutional development, and by analyzing quantitative variables from GDP, exports and trade balance, the authors analyze how trade policies and integration in Colombia, Chile and Peru impacted their international trade in the period from 1980 to 2017. The seventh article in our 66th issue is called “Financing decisions in the creative and cultural SMEs of Bogotá, Colombia.” Through a survey, the authors compare assumptions from financial theories in cultural and creative SMEs in Bogotá, finding some factors that drive their financial decision-making.Using linear regressions, the authors compared the influence of social networks in the self-perception of the academic performance of a group of university students in Mexico and Spain. The findings show differences in both countries. “Social networks and academic performance self-perception in business sciences students” is the title of the paper mentioned above.The ninth article is entitled “Social norms and entrepreneurial intent in university researchers in Colombia.” Therein, the authors, using quantitative methods, propose relationships between social norms, among other variables, and entrepreneurial intent when conducting a survey on peer reviewers at Colciencias and the areas of science, technology, engineering, and mathematics. The results account for the relationships found, which a literature review supports.In the paper “Sociological ambivalence in three Latin American corporate control institutions: Tax Inspectorate (Colombia), Statutory Examiner (Mexico) and Statutory Audit (Argentina),” the authors propose some contradictions present in corporate control and do so from the theoretical framework of sociological ambivalence. Qualitative content analysis is used to approach the institutions studied.The paper “Reflections towards Responsible Tourism in the Framework of Social Responsibility” aims to present Corporate Social Responsibility (CSR) elements in the context of the hotel subsector, based on literature documentary analysis, to propose improvements in social responsibility practices in the sector.“Investment projects: definition from the perspective of processes” is the title of a paper that presents an analysis of the definition of investment projects from the perspectives of the subject, method, and object of intervention in order to identify their relationship with the improvement of processes. Among the findings, it is evident that most of the definitions are framed within the method or form of intervention.Our last paper in this issue is a review. It carries the title “Shared value: a bibliometric review of literature from the approaches of strategy, corporate social responsibility, and stakeholders,” where the authors conduct research based on a systematic literature review and bibliometric analysis, and focus on the evolution of the concept of shared value, presenting elements from its proposal and some current tendencies.The content of each paper is the sole responsibility of their authors. This issue presents a new opportunity for the national and international scientific community to judge the outcome in each of these proposals. We hope you will continue to accompany us as readers of our scientific journal.

This paper analyzes the 2016 tax reform in Colombia, which, although initially presented as structural in the attempt to advance in aspects such as efficiency and equity in the tax system, in the end constituted only one more attempt to temporarily solve a fiscal deficit issue. In fact, this paper establishes that, although there has been progress on some issues, for instance the limiting of tax benefits for the purposes of the purging the Personal Income Tax, the schedular model also entails the risk that many taxpayers will not be taxed according to their capacity to pay, what could be called a counter-reform. In addition, it is proved through econometrics that greater collection and progressivity are not antagonistic purposes, so it is advisable that the next reform in this area chooses to make a more intensive use of direct taxes, although seeking to involve a greater number of taxpayers in the financing of the State, suggesting progress in evasion control. Resumen Este documento analiza la reforma tributaria de 2016 en Colombia, que, aunque se presentó inicialmente como estructural al pretender avanzar en aspectos como la eficiencia y equidad del sistema tributario, al final constituye sólo un intento más por resolver provisionalmente un problema de déficit fiscal. En efecto, este trabajo establece que, si bien hubo avances en algunos temas, por ejemplo, la limitación de beneficios tributarios para efectos de la depuración del Impuesto sobre la Renta Personal, el modelo cedular asimismo implica el riesgo de que muchos contribuyentes no sean gravados según su capacidad de pago, lo que se podría denominar como una contrarreforma. Además, se prueba a través de un ejercicio econométrico que mayor recaudación y progresividad no son fines antagónicos, de suerte que es recomendable que la próxima reforma en la materia opte por hacer un uso más intensivo de los impuestos directos, aunque prestando atención de involucrar a un mayor número de contribuyentes en el financiamiento del Estado, lo que sugiere avanzar en el control de la evasión.

The 70th issue of the Journal Cuadernos de Administración in its 45th anniversary is a special issue on the Circular Economy. The guest editors called for and reviewed papers and made an initial manuscript selection, defined arbitrators and assigned them papers, reviewed the arbitrators’ first-round opinion, forwarding their comments to the referees, and reviewed second-round opinions, and forwarded their comments to the authors for a final version and selecting the articles to be published in this special issue. This rigorous process gave us the six papers that we shall introduce below, not without first thanking all the authors from different countries who sent us their manuscripts and thanking the international and Colombian referees who undertook the academic task of making the assessments. The first article is entitled” Value creation under circular economy practices in the production of viche,” and it is a review of scientific literature wherein the authors propose the concept of the circular economy for the agri-food sector in search for increased efficiency in the use of resources by companies with closed production cycles. The authors set out to find practices oriented to creating economic and environmental value for the production of viche in the Colombian Pacific. “Colombian public policy strategies: transition to a circular economy” is the title of this issue’s second paper, which seeks to identify Colombian public policy strategies in the process of transitioning to a circular economy. It is a documentary analysis-coupled descriptive research, which analyzed the Colombian entities linked to this type of public policies, and found, among other things, the need for further articulation in their implementation for better effectiveness in different dimensions. The third paper hereof is “Circular economy business model: COANIQUEM solidarity store case,” wherein the authors start from a concern about waste and cooperation to achieve sustainable development and intend to understand stakeholders’ social behavior in a solidarity shop. This is an exploratory case study under qualitative methods in the Chilean COANIQUEM solidarity store. Its contribution is to become a study of circular economy strategies at the level of non-governmental organizations. “The Circular Economy of PET bottles in Colombia” is the title of the fourth article in this issue. Therein, the authors propose a characterization of the Circular Economy strategy for PET (Polyethylene Terephthalate) bottles in Colombia. The work is carried out under a descriptive methodology coupled with content analysis and in-depth interviews. The fifth article to this issue is entitled “Conceptual contributions of the social and solidarity economy to the Circular Economy.” Its author makes a reflection based on an analytical perspective and a review of the foundations of the Social and Solidarity Economy (“SSE”) with the Circular Economy (“CE”), finding some complementary aspects. Finally, the “Circular economy and reduction of consumption from the decolonial approach” is the last paper in this issue, wherein the authors reflect from the decolonial perspective, proposing an alternative to the circular economy. The authors made a conceptual review of articles published between 1990 and 2020 for a methodology and present the co-occurrence relationships and the visualization of semantic communities. The content of each article is its authors’ responsibility; our purpose at Cuadernos de Administración is to disseminate these research results or authors’ reflections after a rigorous assessment process. We hope that the articles published in the special Circular Economy issue serve our readers’ academic works and research processes in a field of knowledge that, as can be seen, is in the builds and of particular interest nowadays.

The 60th number of the Cuadernos de Administración journal is the first one of 2018, a year in which we are consolidating this means of scientific dissemination, with the entry into several databases, the consolidation of our Editorial and Scientific committees and the process of internationalization of this publishing effort, which has promoted the dissemination of knowledge in Administration sciences throughout 42 years. On this occasion, the first paper entitled "Citizen participation through ICTs in the design of public policy in Colombia", presents the research results of a completed project, using data from 2013 and 2014, collected through surveys and interviews, to actors from different sectors in the department of Tolima, to assess the digitization strategy of the public sector. Opportunity strategies related to business competitiveness in restaurants in Mexico. Case: microenterprises in the municipality of Othón Payo. Blanco, Quintana Roo", is the second paper in this volume, wherein Mexican researchers analyze the relationship between organizational management and the business competitiveness of microenterprises in the restaurant sector in the municipality of Othón Payo Blanco, Quintana Roo. Among their main findings, they obtain that the business competitiveness in this region of Mexico is oriented towards technology and organizational culture, where strategic alliances are one of the strategies for achieving competitiveness within the sector. The third article is entitled "Quality Analysis of hotels service in Medellín through perceptual maps", is the result of a research wherefrom the perception of national and international guests staying in different hotels in Medellín, registered in the platform TripAdvisor, 57 hotels between 2005 and 2010 show that the factors most valued by guests are cleanliness, quality of rest and service above the location, price and comfort of the rooms, among others. "Sectorial adjustment costs induced by the Colombian pattern of international trade, 1991-2015", is the title of the fourth paper, wherein the authors analyze the adjustment costs induced by the Colombian international trade pattern for the 1991-2015 period; they calculate marginal intra-industrial trade indexes, adjustment costs and the use of the International Adjustment Cost Space and present different types of results. The fifth article, entitled "Craftsmanship and champeta: cultural industries and local development in the municipalities of Clemencia and María la Baja in the department of Bolívar", seeks to highlight the production process of cultural goods and services within the champeta manifestations and handicrafts in the municipalities of Clemencia and María la Baja in the department of Bolívar, where they are able to demonstrate local capacities for the creative production of goods. Finally, "Multi-business companies: The Leonisa case" is the name of the sixth paper in this volume, which presents the study of the joint management of multi-business companies, in an exploratory manner in the case study of the company Leonisa, a Colombian multi-business company in the textile sector. Among the relevant findings are the company not having a corporate center (CC) with a formal structure, but a multi-divisional structure from which to manage the business as a whole. It is important to remember that the content of each of these six papers is their authors' absolute liability and does not compromise the Universidad del Valle, nor the Faculty of Administration Sciences, and their dissemination is carried out for academic purposes, as a contribution to the scientific development of the area and to encourage debate on each of these issues. We thank each of the authors, the professional work of the referees who accompanied us in this issue, and especially you, our readers, for thinking of this means of dissemination as an option for consultation in the academic work you do. We hope to have publications from all members of this extended scientific community that we are trying to build and consolidate.

This edition of “Cuadernos de Administración” by the Faculty of Sciences of the Universidad del Valle, has reached volume 35, issue 65, corresponding to the period September-December 2019. Since the beginning of the journal, we have tried to publish different types of scientific research, review or reflection papers by national and international authors, who have relied on us to spread their knowledge. To each and every one of them, our authors, our referees, the members of the Editorial and Scientific Committees, but especially our readers, we would like to thank you for allowing us to continue to consolidate ourselves as a digital means that has an impact on the sciences of administration.Ten scientific papers have been published in this edition. The arbitration process makes it possible to guarantee the quality of contributions. We leave to your consideration the editorial process undertaken in this issue, hoping that its content will be a support or a starting point for new discussions and concerns for your reflections and research, or that, if applicable, will allow future revisions or translations into other languages.The first paper deals with the topic of corporate social responsibility, where the authors set off from the ranking of the 100 most attractive companies to work in Spain, published annually by the Revista Actualidad Económica (RAE), to analyze in the 2013-2018 period the Corporate Social Responsibility (CSR) score, contrasting it with a set of variables using statistics and econometrics quantitative techniques.“Barriers of entry and ‹glass roof› in University Management in Colombia”, is the title of the second paper, wherein the authors study the barriers that women face in joining and escalating in university managerial positions in Colombia. Using qualitative methods, they come to find that there are barriers blocking women’s entry and progress inside this, mediated by conditions of inequality and discrimination, among other findings. They conclude that the observed “glass roof” is caused by a series of internal variables, being determined, among other aspects, by a male dominated sector inside colombian higher education institutions. The third paper in this issue is entitled “Institutional Direction: The Entrepreneurial Intention of Aguascalientes Farmers”, which presents the results of a study with 94 producers from the State of Aguascalientes in Mexico, with measurements on the factors that affect the intentions of creating a company. Quantitative methods are used to contrast the hypotheses planned by researchers, achieving contributions that can explain the phenomenon of entrepreneurship in the region.“The potential market for sustainable housing under the contingent valuation method, city of Palmira”, is the title of the fourth paper hereof. It is the result of a research conducted in the city of Palmira, Valle del Cauca, Colombia, where the authors conduct a survey to identify and evaluate the significant variables that determine sustainable housing. Collected data is contrasted with the existing literature and the conclusions allow us to understand the elements that determine the decisions oriented with this type of housing alternative in the city.The fifth paper, “Shortcomings and benefits in the control of idle capacity in industries in Villavicencio”, presents the results of a research on SMEs in the city of Villavicencio, Meta, Colombia, to determine the shortcomings and benefits of idle capacity control under the International Information Standard Financial (IFRS). Using case study methodologies, they analyze the information and reveal shortcomings that allow to explain the process followed in this implementation, in this type of companies and in that city. “The 2016 tax reform in Colombia: a patchwork quilt”, is the title of the sixth paper, wherein the authors study this reform to determine the progress of its implementation in topics such as tax benefits limitation. They use econometric methods in their analysis and propose some recommendations for new tax reforms in the country. The seventh paper discusses International Financial Reporting Standards from a law perspective. It is the result of a research that analyzes a sample of concepts issued by the Technical Council of Public Accounts (CTCP per its acronym in Spanish) between the years 2013 to 2018, in order to establish the level of recognition of the interpretation methods or the use of the specific standard applicable.In the eighth paper, “Reflections towards responsible tourism in the framework of social responsibility”, the authors propose a reflection in the hotel sector from the perspectives of sustainability in Corporate Social Responsibility (CSR). It reflects on the practices of corporate social responsibility in the hotel sub-sector, within the framework of sustainable tourism. “The role of corporate communication in smart organizations” is the title of the ninth paper published in this issue. A reflection from corporate communication in “management in smart organizations” is presented. It stablishes that from the effective management of corporate communication it is possible to develop organizational intelligence. In the last paper, “Compliance: standards as an instrument and as a threat to administration”, the legal notion of compliance in relation to the activity of business administration is analyzed. It is proposed that the rules determine the performance of companies where, in order to mitigate risks, they carry out activities specific to the corporate purpose. For the authors, compliance can be interpreted as an auxiliary tool that helps management achieve the purposes of the company by providing relatively secure standards of action. The content of each of these ten papers is the sole responsibility of their authors. This issue becomes a new opportunity for the national and international scientific community to judge the outcomes in each of these proposals.We hope you will continue to accompany us as readers of our scientific journal.

For the publication of volume 35, issue 64, of Cuadernos de Administración by Universidad del Valle, we have taken several steps in strengthening the dissemination of the knowledge that is brought forward with each new issue, all to continue consolidating ourselves as one of the most relevant publications in the area in Colombia. As a result of the call for this issue, and after a rigorous process of blind evaluation based on the judgment of the selected peers, we have decided to publish 7 papers on this occasion, which we hope will contribute to the expansion of knowledge and serve as drivers for reflection by our readers and reference for authors who are delving into these topics. We extend our gratitude to the members of the Editorial Committee, to the authors and to each of the peer evaluators because, through their work, they contribute to the improvement of our publication and to the dissemination of knowledge above all.The first paper is entitled “Individual unlearning from the point of view of managers in mergers and acquisitions situations in Brazil”, is the result of a research process based on the Brazilian companies managers study method, with mergers and acquisitions; among the results is that many of them have experienced some unlearning. This paper seeks to understand this phenomenon and to make possible its analysis in each context. “Sustainability index, evaluated by University Sustainable Development Units: Colombian University case study”, is the title of the second paper published in this issue. It corresponds to an index proposal constructed with a seven-step methodology. The index serves enterprise-wide decisions, where comparisons and best practices can be achieved.The third paper, “Perceptions of the Colombian business sector in relation to its role in post-conflict scenarios”, is where its authors present a very relevant topic from the perception of entrepreneurs about the “role of the Colombian business sector in the post-conflict and peace-building scenario”. Using quantitative methods, a survey was conducted on 200 companies located in the main cities of Colombia throughout different economic sectors. The results show that there is a willingness to participate in the post-conflict period, but there is a lack of awareness and some concerns about the extent of the participation. “Platforms for SMEs as business models: a user-centric activity system approach” is the fourth paper in this issue, where the authors reflect on the use of web 2.0 tools in SMEs and present their results on the acquisition and retention of users as a business strategy and their relationship with the value proposition and business model. In the fifth paper, “Limited financial rationality by owners or managers of Mexican micro-companies”, the authors propose a hierarchical categorization of the behaviors of the people who make financial decisions, from the analysis of limited rationality and within learning processes within the companies.“Simulation model for the management of internal container transport in a seaport” is the title of the sixth paper of this issue. The proposal seeks to make the containers internal transport process more efficient, incorporating other variables previously not considered directly. Applying the model can achieve increased operator productivity.Finally, the title of the last paper “MBAs and career development: a literature review from the perspective of human capital”, the authors systematize the results of their research on the subject in relevant journals on the effect of pursuing an MBA on management. They analyze three dimensions of human capital and present as a discussion, some implications and the possibility of new research. The content of each of these seven papers is the sole responsibility of their authors. This issue becomes a new opportunity for the national and international scientific community to judge the outcome of each of these proposals.

In the process of improving the editorial quality of the journal Cuadernos de Administración and the commitment to improve the dissemination and impact of the papers published therein, in 2018 we have made several decisions that we hope will bring about the expected achievements for the benefit of the community in general and for the authors who have been relying on our editorial process.For this issue of the journal, after a double-blind evaluation process, six articles are published: four of them are research papers and two are reflection articles. The first paper is entitled “Incidence of Stakeholders in the social responsibility of micro, small and medium-sized enterprises of Santa Marta”, its orientation to studying the social responsibility in SMEs, and outlines some results on the reflection of the role of stakeholders in this type of companies in the city of Santa Marta, Colombia.The title of the second article in this issue of the journal is “Ethics of Care and Communications in Crisis: Approaching two Southamerican experiences”, which presents the comparative results of two cases on communication strategies in times of crisis and their relationship with ethics. The third paper “The organizations. Justice, trust and retaliatory attitude: a study in a company in the metal-mechanic sector” presents the results of an investigation with quantitative methods from the confirmation of three hypotheses from a survey with data of 188 employees, which examines the relationship of the same with the company in the organizational justice perspective.“Strategic archetypes in Mexican metal-mechanical SMEs: differences in innovation and absorption capacity over their performance”, is the title of the fourth article of this issue, where the authors present the results of a non-transactional non-experimental research of correlational quantitative type, with data from 197 surveys conducted in SMEs in three regions of Mexico, to analyze the explanatory value of innovation and potential absorption capacity and conducted on the performance of the various strategic archetypes in small and medium entrepreneurs in the Mexican metal-mechanical industry.In the fifth article of this issue of the Journal Cuadernos de Administración, the authors present the results of a research study with a qualitative, exploratory and descriptive approach, where they reflect on the practice of social responsibility in a case study on the Universidad del Valle, in one of its headquarters, for a given period of time. The authors try to make educational institutions aware of their responsibility for the externalities they generate in their environment and their stakeholders. The last article in this issue is entitled “Processes and Organizational Innovation for Small Businesses”, where the authors, through a review of the literature in the areas of process innovation, products and dynamic capabilities of companies, explore innovative processes that take into account and involve greater user collaboration that small companies can exploit and that are aimed at the end user.These are the six articles that make up our 62nd edition, which stems from the call made in 2018, which were selected after a rigorous peer review process. They relate to diverse perspectives framed in Management Sciences, and it is up to you, our readers, to judge the results thereof. The Journal Cuadernos de Administración is not responsible for the content of published articles, it is the authors’, to whom we thank for ctrusting in our editorial process.

Issue 61 of the Journal Cuadernos de Administración publishes 7 papers on the different topics of editorial interest, which national and international authors have considered disseminating in our publication, and which have been selected after a rigorous assessment process. The first paper, entitled “The use of social media to improve the commitment of stakeholders in the fashion and clothing sector: the Inditex case”, is the result of a research wherein, by means of a descriptive analysis, the different levels of participation in Facebook and the main characteristics that stimulate such participation in Inditex are studied.“Strategy and generation of value in Colombian service companies”, is the title of our second paper, the result of research aimed at identifying the relationship between strategy and value generation in service companies that have won the Colombian Management Quality Award by the Ministry of Commerce, Industry and Tourism in the period 2013-2014. Innovation in Companies operating in the Foodstuffs Sector of Colombia. An analysis from the perspective of open innovation”, is the third paper and the result of a qualitative study that investigates the characteristics of the actors and their relationships in four areas of the foodstuffs sector in Colombia (the meat, dairy, milling and confectionery sectors).“Environmental entrepreneurship and public policy. Case: Entrepreneurship for Life Program”, is the title of the fourth paper in this issue, in which the authors, using the methodology of the Synergy System, applied by the Colombian Government to evaluate public policies, evaluate the “Entrepreneurship for Life” program.The fifth paper “Formal and informal institutions in relation to the entrepreneurial phenomenon in the Americas”, presents the results of a study that analyses the impact of formal and informal institutions on the change of the entrepreneurial activity rate (TEA) in 9 countries in the Americas, using data from GEM studies between 2005 and 2015.“Global communication models and their importance to public administrations - the case of the Secretariat of Information and Communication Technologies in Cundinamarca” is the title of the sixth paper published herein, and is the result of a study on the state of communications in the process of collecting requirements between the Secretariat of Information and Communication Technologies, the Government of Cundinamarca and the municipalities of the department through surveys and interviews with stakeholders and comparative analysis based on the current technical quality standards and variables of the global communication model. At the end of this issue, a review article entitled “Do social media create long-term brand experiences?” is published, in which the authors present a series of questions on the problem of the relationship between social networks and brand experience within marketing strategies. The article defines several lines wherefrom to outline future research.From the editorial team, we thank all the authors of this issue of the Journal Cuadernos de Administración for their contributions and our readers. We hope that all the changes that are being made as a journal will enable greater diffusion of published knowledge, where its content is the exclusive responsibility of each author and does not compromise the Faculty of Administrative Sciences of the Universidad del Valle, as the publishing entity.

RESUMEN: El artículo analiza los determinantes de los flujos bilaterales de inversión extranjera directa (IED) en algunos países de América Latina y, con base en la metodología de estimación de un modelo gravitacional de inversión, se incorporaron elementos que han sido abordados desde la Nueva Geografía Económica. Se comparó y controló el peso de los factores que están directamente relacionados con la IED; se agregaron al análisis variables que dan cuenta de: (i) inversión potencial, como tamaño del mercado y tamaño comercial de los países y sus socios de inversión; (ii) factores que históricamente han estado arraigados y predeterminados a los países: la distancia geográfica, la existencia de fronteras, el idioma común; y (iii) factores institucionales y gubernamentales, generados mediante variables categóricas que explican las restricciones e incentivos a la inversión como la participación en acuerdos comerciales y de inversión, y el otorgamiento de accesos preferenciales. El principal hallazgo determina que la distancia y las variables de inversión potencial juegan un papel determinante en la configuración de los patrones de inversión en algunos países de la región. ABSTRACT: Using a gravity investment model, this paper analyzes the determinants of bilateral foreign direct investment inflows (FDI) in some Latin American countries. It incorporates some elements that have been addressed by the New Economic Geography, comparing and controlling by the weight of the factors directly related to FDI. The analysis includes variables related to: (i) potential investment, like the market and commercial size of the countries and their investment partners; (ii) predetermined and historically rooted factors, like geographic distance, frontiers, and common language; and (iii) dummies for institutional and governmental factors that explain restrictions and investment incentives, like participation in trade and investment agreements, and the grants of preferential access. The paper finds that distance and potential investment variables play a role in shaping investment patterns in some countries of the region.

The 58th issue of 2017 is the product of an open summons of papers carried out within the national and international scientific community, which makes part of the journal’s publishing strategy for the years to come; this an electronic issue and in English that seeks greater divulgation of scientific knowledge in the area. These papers resumes quite relevant discussions Corporate Social Responsibility, patients’ loyalty, the usage of management tools in SMEs, territorial planning or the role of companies in peace-building. The first paper of this issue bears the title “Correlational study of the factors that influence in the recommendation and loyalty of patients of aesthetic medicine, Medellin, Colombia 2014”, where with a sample of 391 patients from Medellin´s (Colombia) metropolitan area the authors identify the factors that influence processes of recommendation and loyalty produced within the medic-patient relationship in aesthetic medicine, and seek to find relations within these factors by using statistical methods. Forecasting in the industrial SMEs of Ibague: variables that determine their application is the second paper from this issue, where by means of both qualitative and quantitative analysis is proposed a research on variables that determine the practice of forecasting in small and medium-sized industrial companies from Ibague, Tolima, Colombia. The paper presents this research’s results, which determine the relationship among the proposed attributes and the use of this kind of techniques in the managing of said companies.The third paper is “Corporate Social Responsibility and pro-Peace practices in Colombia”, which poses the relationship between the adoption of Corporate Social Responsibility models and implementing Pro-Peace practices in scenarios of conflict and post-conflict. By using qualitative methods it was found that if companies in Colombia wish to promote peace they must become involved in management models based on Corporate Social Responsibility. Corporate Social Responsibility and peace-building: analysis of a Colombian multinational is the title borne by the fourth paper, where the authors present the results stemming from a research based on sustainability reports corresponding to the 2010-2015 period issued by a multinational operating in Colombia, and analyzed by means of grounded theory design.The fifth paper is Analysis of construction projects stakeholders from Corporate Social Responsibility, where an analysis of housing construction projects stakeholders is presented from a Corporate Social Responsibility approach, and based on the application of the Stakeholher Circle complimented by some risk management-related matrixes and the usage of the MicMac software from the structural analysis model. Among other conclusions is posed the importance of setting up actions and strategies for these stakeholders, due to them being implicated in optimizing the system from the setting up of permanent challenges given their high motoricity and high dependence. New approaches to planning and development: the case of Gramalote, Norte de Santander, Colombia is the sixth research paper from this journal’s 58th issue where the authors analyze the territorial planning from Gramalote, Norte de Santander, Colombia from the development planning or territorial development approaches, and their relationship with the 2010 disaster. From a qualitative and documentary approach were reviewed the municipality’s 2004-2017, 2008-2011 and 2012-2015 development plans. Among the results territorial planning is posed as having been carried out improperly before and after the 2010 disaster, due to the economic orientation thereof. Finally, this issue’s last paper is one of review by the name “Approaches and social perspectives of Corporate Responsibility” where the authors present the existing debates from different disciplines and perspectives about the Corporate Social Responsibility concept and its relationship, among others, with conceptual elements determinant of the company. As responsible for this publication I thank the authors of these papers for trusting our editorial process, clarifying that they are accountable for the content of each of their papers and the revising of the translations carried out in some cases. We hope this issue’s scientific content contributes to the knowledge from the different areas.

Many researchers and others interested in the field of leadership have written about the characteristics and styles of leadership; however, few have written about what followers want from their leaders. This paper addresses the issue of what followers desire in those they follow, it will assert that the basic characteristics followers want from their leaders are Honesty, Forward-Looking, Inspiring, and Competency. Also, followers want to trust in their leaders and they want leaders who care about them, which is shown in the leaders seeing the followers as partners. This paper also compares what international studies found about this leader-follower dynamic with a study made by Colegio de Estudios Superiores de Administracion - CESA where leaders were asked about the main characteristics of an organizational leader. The analysis shows that followers want to commit to their leaders. They want to know that there is a relationship between them. As mentioned by Winston (2002), the relationship between leader and follower has to have the same commitment that exists between husband and wife. In addition, this paper presents the conceptual framework of the analysis and the leadership models that fit more with what followers want from their leaders which are Transformational and Charismatic leadership. Muchos investigadores y otros interesados en el campo del liderazgo han escrito acerca de las características y estilos de liderazgo; no obstante, pocos han tratado sobre aquello que los seguidores quieren de sus líderes. El presente artículo aborda esta cuestión y afirma que las características básicas que los seguidores quieren de sus líderes son: Honestidad, visión progresista, inspiración y competencia. Además, los seguidores quieren confiar en sus líderes y que estos se preocupen de ellos, aspecto que se evidencia cuando los líderes ven a sus seguidores como socios. El documento también compara los resultados de estudios internacionales sobre la dinámica de líderes y seguidores con un estudio adelantado por el Colegio de Estudios Superiores de Administración - CESA, en el que los líderes fueron preguntados sobre las principales características de un líder organizacional. El análisis muestra que los seguidores quieren comprometerse con sus líderes y quieren saber que existe una relación mutua. Como lo mencionó Winston (2002), en una relación entre líder y seguidor estos deben tener el mismo compromiso que existe entre marido y mujer. Adicionalmente, se presenta el marco conceptual del análisis y los modelos de liderazgo que encajan mejor con aquello que los seguidores quieren de sus líderes, a saber, los modelos de Liderazgo Transformacional y Carismático.

The 59th issue of the Cuadernos de Administración journal, after a process of assessment, selected 6 papers that will be at the academic community’s disposition. They are part of the papers published this year 2017 where we are implementing the most important changes in the history of the journal.The first paper bears the title International markets entry strategy determinants: an exploratory study in Peru which proposes identifying determining factors in the strategies of entry into international markets as implemented by Peruvian businessmen. Exportations within the non-traditional sector are proposed among its findings.The second paper is about a case study of a company from Colombia’s engineering sector from where an organizational culture model for innovation is proposed; its title being “Proposal of an organizational culture model for innovation”. Its conclusions include recommendations for an intervention within organization and improving innovation from creativity.The third title “Management of technology valuation in plastic packages-producing companies of Bogotá, Colombia” is related with the topic of technology valuation in Colombian companies, where the low usage of these kinds of tools is identified within the management of companies and the usage limitations in the few companies that use them.Technological capacity and knowledge acquiring as key factors for performance in Cali’s industrial sector’s SMEs is the fourth paper to be published in this number. This is an empirical study performed in 124 Colombian SMEs located in Cali (Valle del Cauca). The obtained results permit to conclude that information technologies directly have the capacity to increase organizational performance. Additionally, for the authors, the paper contributes to the theories of resources and capacities, and to dynamic capacity.The fifth paper entitled “Practical application of the Lima happiness scale to workers of service companies in Barquisimeto, Venezuela” presents indicators that have the capacity of measuring the degree of happiness with a company from its employees’ perception.Towards dialogical administration: a proposal from Gadamer’s thinking is the title of the last paper in this 59th issue, which proposes the need of dialogical administration capable of overcoming the fundamental pillars of instrumental-type traditional administration. For such a purpose a qualitative-documentary methodology is proposed and a hermeneutical method, aside from Gadamer’s thinking, in order to build a dialogical administration proposal where, according to the author, “the dialog is rescued from instrumentalization”.As Editor I would like to thank all the authors of this issue of the Cuadernos de Administración journal for their contributions, and to our readers we hope that all the changes that we are carrying out as a journal enables a greater diffusion of the published knowledge, where its content is each author’s own responsibility.

The Colombian economy has a strong dependence on the export of commodities. Different studies show that the prices of these products are exogenous, which have originated direct effects on the national economic activity. Therefore, this paper studies the shock effects produced by mining and energy commodity price variations like oil, coal and nickel on Colombian economy. We used 129 variables for 2001-2016 period and estimated a FAVAR model (Factor Augmented VAR) to observe commodity price effects on different economic aggregates, the results show that price fluctuations have significant effects on variables such as economic activity, investment, the trade balance, the real exchange rate and external debt. Resumen La economía colombiana se caracteriza por tener una fuerte dependencia en la exportación de materias primas. Diferentes estudios muestran que los precios de estos productos están dados de manera exógena, lo que origina efectos directos sobre la actividad económica de los países. Por lo tanto, este trabajo evalúa la incidencia de los choques producidos por las variaciones de los precios de los bienes minero-energéticos con mayor peso en las exportaciones colombianas, es decir, el petróleo, el carbón y el níquel. Para observar los efectos que tienen sobre los diferentes agregados económicos, se empleó una base de datos compuesta por 129 variables para el periodo 2001-2016 y se estimó un modelo FAVAR (Factor Augmented VAR, por sus siglas en inglés). Los resultados hallados permiten inferir que las fluctuaciones de los precios tienen incidencias significativas sobre variables como la actividad económica, la inversión, la balanza comercial, el tipo de cambio real y la deuda externa.

espanolEn este trabajo se disena y contrasta un modelo relacional entre la confianza del colaborador en la organizacion y el desempeno de la compania mediado por el compromiso organizacional con el aprendizaje y el compromiso de los empleados con la empresa. Como objetivos clave, se prueba un modelo de doble mediacion en la relacion de la confianza intra-organizacional y el desempeno de las firmas, a traves del compromiso de la organizacion con el aprendizaje y del compromiso de los colaboradores con la empresa. Utilizando una encuesta de 31 items, se evaluo la bondad del modelo en una muestra de 161 individuos de diferentes organizaciones en la region suroccidental de Colombia. Para la validacion del modelo propuesto y sus respectivos indices de ajuste fue utilizado el modelamiento a traves de ecuaciones estructurales (SEM) y el paquete de software AMOS. Los resultados demuestran la evidencia empirica, En este trabajo se disena y contrasta un modelo relacional entre la confianza del colaborador en la organizacion y el desempeno de la compania mediado por el compromiso organizacional con el aprendizaje y el compromiso de los empleados con la empresa. Como objetivos clave, se prueba un modelo de doble mediacion en la relacion de la confianza intra-organizacional y el desempeno de las firmas, a traves del compromiso de la organizacion con el aprendizaje y del compromiso de los colaboradores con la empresa. Utilizando una encuesta de 31 items, se evaluo la bondad del modelo en una muestra de 161 individuos de diferentes organizaciones en la region suroccidental de Colombia. Para la validacion del modelo propuesto y sus respectivos indices de ajuste fue utilizado el modelamiento a traves de ecuaciones estructurales (SEM) y el paquete de software AMOS. Los resultados demuestran la evidencia empirica, EnglishThis paper designs and contrasts a relational model between the trust of collaborators in organizations and the performance of the company, mediated by the organizational commitment to learning and the commitment of employees to the company. As key objectives, a double mediation model is tested in the relationship between intra-organizational trust and the firm’s performance, through the organization’s commitment to learning and the commitment of collaborators to the company. Using a 31-item survey, the goodness of the model was evaluated with a sample of 161 individuals from different organizations in southwestern Colombia. The proposed model and its respective adjustment indexes were tested by using structural equations (SEM) modeling and the AMOS software package. The results demonstrate the empirical evidence, by statistically contrasting the model that posits the existence of relationships among the variables of the relational model. The findings made it possible to set parameters for the management of competencies and skills that contribute to the improvement of organizational performance.

The aim of this paper is to present a theoretical approach in order to propose a social responsibility management model for project management. This theoretical support is based on the topics of Corporate Social Responsibility (CSR) and Project Management (PM). In recent times, CSR has been widely applied in permanent organizations, but there is insufficient evidence to indicate that CSR has been systematically incorporated into projects, which are temporary organizations, specifically in PM practices. The method employed began by setting the topics that should be consulted. Then, the documentary research was carried out using renowned databases and books in the two topics, based on the definition of keywords in each of them. Thereafter, the results of the research were classified by topic, and, finally, the theoretical framework was drawn up. The result revolves around items such as social responsibility, CSR, and stakeholders, as regards CSR; and revolves around the items of project and PM, as concerns PM. There is also discussion conducted based on the relationship between CSR and PM, according to the background research. The conclusions relate to the different theoretical approaches found for the concepts of CSR, project, and PM, which frame the development of research. Resumen El objetivo del artículo es presentar una aproximación teórica con el fin de proponer posteriormente un modelo de gestión de la responsabilidad social para la gerencia de proyectos. Este sustento teórico se basa en los temas de Responsabilidad Social Empresarial (RSE) y Gerencia de Proyectos (GP). En los últimos tiempos se ha encontrado una amplia aplicación de la RSE en las organizaciones permanentes, pero no existe suficiente evidencia que indique que esta haya sido incorporada sistemáticamente en los proyectos, que son organizaciones temporales, específicamente en las prácticas de GP. El método desarrollado inició con la definición de los temas que deberían consultarse; a continuación, se realizó la pesquisa documental utilizando bases de datos y libros de reconocido prestigio en los dos temas, con base en la definición de palabras clave en cada uno de ellos; los resultados de la indagación fueron clasificados por temas; y, finalmente, se escribió el marco teórico. El resultado se presenta alrededor de los ítems responsabilidad social, RSE, y stakeholders, en el tema de RSE; y de los ítems proyecto y GP, en el tema de GP; y se realiza la discusión con base en la relación entre RSE y GP, de acuerdo con los antecedentes indagados. Las conclusiones se relacionan con los diferentes enfoques teóricos encontrados para los conceptos RSE, proyecto, y GP, que enmarcan el desarrollo de la investigación.

Due to the level of importance in industrial development, investment projects are the basic tools for decision-making based on a commercial, technical, environmental, economic, financial and social analysis. Since their inception, investment projects were framed in the analysis of the generation of new productive units, which over the years has had to change in the search for efficiency and improvements in its existing processes within a framework of commercial dynamism and international competitiveness. This paper develops an analysis of the definition of investment projects from the perspectives of the subject, method and object of intervention in order to identify its relationship with processes improvement. The analysis consisted in identifying a set of investment project definitions commonly used in university literature and then determining the perspective that characterizes it in order to classify them. Subsequently, the information was systematized in order to specify its methodological coherence with the current need to improve organizations processes. As a result, it has been found that most of the definitions are framed within the method or form of intervention, a position that conceptually limits interventions in ongoing organizations that require investments; thus, a new definition of investment projects is described and supported under the process approach as the main contribution of the research work. Resumen Por el nivel de importancia en el desarrollo industrial, los proyectos de inversión son las herramientas básicas para la toma de decisiones sustentadas en un análisis comercial, técnico, ambiental, económico, financiero y social. Desde sus inicios los proyectos de inversión se enmarcaron en el análisis de generación de nuevas unidades productivas, lo que con el transcurrir de los años ha tenido que modificarse a la búsqueda de eficiencia y mejoras de sus procesos existentes en un marco de dinamismo comercial y competitividad internacional. El presente trabajo desarrolla un análisis de la definición de proyectos de inversión desde las perspectivas del sujeto, método y el objeto de intervención con la finalidad de identificar su relación con la mejora de procesos. El análisis consistió en identificar un conjunto de definiciones de proyectos de inversión comúnmente utilizados en la literatura universitaria para luego determinar la perspectiva que lo caracteriza con el propósito de clasificarlas. Posteriormente, se sistematizó la información a fin de precisar su coherencia metodológica con la necesidad actual de mejora de los procesos de las organizaciones. Resultado de ello, se ha encontrado que la mayor parte de las definiciones se enmarcan en el método o forma de intervención, posición que limita conceptualmente las intervenciones en las organizaciones en marcha que requieran inversiones; es así que se describe y fundamenta una nueva definición de proyectos de inversión bajo el enfoque de procesos como principal aporte del trabajo de investigación.

Considering that individuals and organizations for different activities increasingly use social networks (SN), this paper seeks to describe the level of usefulness that business sciences university students find in them, and the impact thereof on their Academic Performance self-perception (APS). The results show that in both Mexico and Spain, the target audience considers that SN are useful for academic topics, this being more noticeable in the first country; Likewise, APS is better in Mexican students. On the other hand, using linear regressions as a statistical technique, in both nations was found that the more usefulness obtained from the SN, the higher students’ APS, which turned out more noticeable in the Spanish case. In today’s world, where thanks to information and communication technologies (ICTs), there are high possibilities for interconnection between people and organizations, these findings are of interest to universities, government bodies and companies because they all offer products and/or services to a public who needs to feel that the former know more and learn about them better, for which SN become a current and versatile tool for dissemination. Resumen Teniendo en cuenta que las redes sociales (RS) son cada vez más usadas por las personas y las organizaciones para diferentes actividades, este trabajo busca describir el nivel de utilidad que encuentran en ellas los estudiantes universitarios de ciencias empresariales, y el impacto de esto sobre su autopercepción de desempeño académico (ADA). Los resultados muestran que tanto en México como en España el público objetivo considera que las RS son útiles para temas académicos, siendo ello más notable en el primer país; así mismo que la ADA es mejor en los estudiantes mexicanos. Por otra parte, utilizando regresiones lineales como técnica estadística se encontró en ambas naciones que a mayor utilidad obtenida en las RS los alumnos alcanzan mayor ADA, siendo más notorio esto en el caso español. En el mundo actual donde gracias a las tecnologías de información y comunicación (TIC), hay altas posibilidades de interconexión entre personas y organizaciones, estos hallazgos son de interés para las universidades, los entes gubernamentales y las empresas, pues todos ofrecen productos y/o servicios a un público universitario que necesita sentir que conoce más y aprende mejor acerca de ellos, para lo cual las RS se constituyen en una herramienta actual y versátil para su divulgación.

espanolEl espectacular aumento de las plataformas de medios sociales para individuos ha atraido mucha atencion en la literatura academica y de negocios. La tecnologia Web 2.0 y las redes sociales tambien se han utilizado para desarrollar plataformas para emprendedores y pequenas y medianas empresas (PYMEs), que ofrecen contenido con informacion relevante y oportunidades de networking. Aunque ha habido un considerable crecimiento y uso en las plataformas para PYMEs, hay una escasez de investigacion sobre su estrategia y operaciones. Tomamos el enfoque de sistema de actividades de Zott y Amit, para analizar una muestra teorica de las cuatro plataformas para PYMEs lideres del Reino Unido y desarrollar mapas causales de sus modelos de negocios. La contribucion teorica consiste en proponer un marco general que muestre la naturaleza dinamica de los modelos de negocio al describir y explicar las complejas interacciones entre los elementos del modelo de negocio como la estrategia de negocios, la propuesta de valor, el usuario final y la Web 2.0. El documento tambien realiza una contribucion empirica al probar el enfoque del sistema de actividades y demostrar su utilidad y validez en un nuevo contexto organizativo. Los resultados muestran que las estrategias de adquisicion y retencion de usuarios (parte de la estrategia empresarial) facilitan la propuesta de valor y el modelo de ingresos, donde las asociaciones y la tecnologia Web 2.0 desempenan un papel clave en la mayoria de los casos. Esto tiene implicaciones importantes para los gerentes de Mercadotecnia y para los teoricos de la estrategia. EnglishThe dramatic rise of social media platforms for individuals has attracted a lot of attention in the academic and business literature. Web 2.0 and social media technology has also been used to develop platforms for entrepreneurs and Small and Medium sized Enterprises (SMEs), which offer relevant information content and networking opportunities. Although there has been considerable growth and use in SME platforms there is a dearth of research into their strategy and operations. We take Zott and Amit’s activity-system approach, to analyse a theoretical sample of four leading UK SME platforms and develop causal maps of their business models. The theoretical contribution is to propose a general framework that features the dynamic nature of business models by describing and explaining the complex interactions and influences between the business model elements of business strategy, value proposition, end-user and Web 2.0. The paper also makes an empirical contribution by testing the activity-system approach and demonstrating its utility and validity in a new organisational context. Results show that user acquisition and retention strategies (part of the business strategy) enable both the platform s value proposition and the revenue model, where partnerships and Web 2.0 technology play a key role in most cases. This has important implications for Marketing managers and for strategy theorists francaisL’augmentation spectaculaire des plateformes de medias sociaux pour les individus a attire beaucoup d’attention dans la documentation academique et commerciale. La technologie Web 2.0 et les reseaux sociaux ont egalementete utilises pour developper des plates-formes pour les entrepreneurs et les petites et moyennes entreprises (PME), offrant un contenu avec des informations pertinentes et des possibilites de mise en reseau. Bien que les plates-formes de PME aient connu une croissance et une utilisation considerables, la recherche sur leur strategie et leur fonctionnement est rare. Nous avons adopte l’approche systemique des activites de Zott et Amit pour analyser un echantillontheorique des quatre principales plates-formes de PME britanniques et developper des cartes causales de leurs modeles d’affaires. La contribution theorique consiste a proposer un cadre general qui montre la nature dynamique des modeles d’affaires en decrivant et en expliquant les interactions complexes entre les elements du modele d’affaires tels que la strategie d’affaires, la proposition de valeur, l’utilisateur final et la Web 2.0. Le document apporte egalement une contribution empirique en testant l’approche du systeme d’activites et en demontrant son utilite et sa validite dans un nouveau contexte organisationnel. Les resultats montrent que les strategies d’acquisition et de fidelisation des utilisateurs (qui font partie de la strategie commerciale) facilitent la proposition de valeur et le modele de revenus, ou les partenariats et la technologie Web 2.0 jouent un role cle dans la plupart des cas. Cela a des implications importantes pour les responsables marketing et les theoriciens de la strategie

This paper proposes a simulation model for the management of vehicles in charge of the internal transport of containers at a seaport. These vehicles are specialized trucks that must transport containers within the port to carry out activities such as inspections by customs authorities, loading and unloading to different modes of transport and storage. The main objective of this research is to propose a model that permits efficiently managing trucks by minimizing the empty journeys carried out by these vehicles. For this purpose, we propose a simulation model that considers three strategies that are called single, double and mixed cycles. The proposed model allowed to consider additional elements of the internal transport operation that affect the use of trucks, as well as different scenarios with traffic increases that allowed validating the robustness of the model. As a main result, the model allowed to determine the appropriate amount of trucks that must be allocated for each of the tasks, thus avoiding internal congestion and reducing the costs of using vehicles, as well as increasing the productivity of the machinery that complements the transport operations. Resumen En este trabajo se propone un modelo de simulación para la gestión de los vehículos encargados de realizar el transporte interno de contenedores en un puerto marítimo. Estos vehículos son camiones especializados que deben transportar los contenedores dentro del puerto para realizar actividades como inspecciones por las autoridades aduaneras, cargue y descargue a los diferentes modos de transporte y almacenaje. El principal objetivo de esta investigación es proponer un modelo que permita gestionar de forma eficiente los camiones minimizando los viajes vacíos que realizan estos vehículos. Para esto se propone un modelo de simulación que considera tres estrategias que se denominan ciclo simple, doble y mixto. El modelo propuesto permitió considerar elementos adicionales de la operativa de transporte interno que afectan la utilización de los camiones, así como también diferentes escenarios con incrementos de tráfico que permitió validar la robustez del modelo. Como principal resultado el modelo permitió determinar la cantidad apropiada de camiones que se le deben asignar para cada una de las tareas, evitando así congestiones internas y disminuyendo los costos de uso de vehículos, además de incrementar la productividad de la maquinaria que complementan las operaciones de transporte. Résumé Ce document propose un modèle de simulation pour la gestion des véhicules responsables du transport interne de conteneurs dans un port maritime. Ces véhicules sont des camions spécialisés qui doivent transporter les conteneurs à l’intérieur du port pour effectuer des activités telles que les inspections des autorités douanières, le chargement et le déchargement des différents modes de transport et de stockage. L’objectif principal de cette recherche est de proposer un modèle permettant de gérer efficacement les camions en minimisant les trajets vides effectués par ces véhicules. À cette fin, nous proposons un modèle de simulation qui tient compte de trois stratégies appelées: cycle simple, double et mixte. Le modèle proposé a permis de prendre en compte des éléments supplémentaires de l’opération de transport interne qui affectent l’utilisation des camions, ainsi que différents scénarios d’augmentation du trafic qui ont permis de valider la solidité du modèle. En conséquence, le modèle a permis de déterminer le nombre approprié de camions à affecter à chacune des tâches, évitant ainsi la congestion interne et réduisant le coût d’utilisation des véhicules, ainsi que l’augmentation de la productivité des machines qui complètent les opérations de transport.

espanolLa implementacion de las politicas publicas implica conocer y analizar los distintos instrumentos de intervencion pu-blica desde una mirada transdiciplinar que involucre aspectos juridicos, economicos y politologicos, pues esto permite ampliar la comprension frente a las herramientas dispo-nibles para afrontar los problemas publicos. En este sen-tido, este trabajo busca presentar de manera integra-dora y sistematica que han entendido por instrumentos de politica publica disciplinas como el derecho publico, la economia del sector publico y las ciencias politicas, en especial las politicas publicas. Se detiene de mane-ra particular en este ultimo enfoque y muestra por que este es el mas abarcador. Con relacion a la metodologia, este texto es producto de una investigacion cualitativa, teorica, descriptiva y exploratoria de caracter documen-tal. Dentro de los principales hallazgos se encuentra que los instrumentos de intervencion orientan el comporta-miento humano hacia el logro de ciertos objetivos pu-blicos, constituyen reglas de juego y, por tanto, sirven como instituciones que iluminan la accion publica. Tam-bien son herramientas para corregir fallas del mercado y conseguir la eficiencia economica. Sin embargo, no se limitan a la bidimensionalidad tecnica e institucional formal propias de la economia y del derecho. Hoy el estudio de los instrumentos de intervencion se debe hacer de acuerdo a las politicas publicas, debe permitir el avance hacia gobiernos sensibles a los contextos, a la diversidad de actores, a una ciudadania mas activa y a las particularidades de los problemas publicos. EnglishThe implementation of public policies involves knowing and analyzing the different instruments of public interven-tion from a transdisciplinary perspective involving legal, economic and political aspects, as this allows to broaden the understanding of the tools available to deal with public issues. In this sense, this paper seeks to present in an integrative and systematic way what have disciplines such as public law, the economy of the public sector and the political sciences, especially public policies, understood for public policy instruments. It takes a particular look at this latter approach and shows why this is the most comprehensive approach. Regarding the methodology, this text is the product of qualitative, theoretical, descriptive and exploratory research of a documentary nature. Among the main findings, intervention instruments were found to guide human behavior towards achieving certain public objectives, constitute the rules of the game and, therefore, serve as institutions that illuminate public action. They are also tools to correct market failures and achieve economic efficiency. Nevertheless, they are not limited to the formal technical and institutional two-dimensional nature of economics and law. Nowadays, the study of intervention instruments must be done in accordance with public policies; it must enable progressing towards context-sensitive governments, the diversity of actors, more active citizenship and the particularities of public affairs. francaisLa mise en œuvre des politiques publiques implique la connaissance et l’analyse des differents instruments d’intervention publique d’un point de vue transdiscipli-naire qui entraine des aspects juridiques, economiqueset politiques, car cela permet une meilleure comprehen-sion des outils disponibles pour faire face aux proble-mes publics. En ce sens, le present document cherche a presenter de facon integree et systematique ce que des disciplines comme le droit public, l’economie du secteur public et les sciences politiques, en particulier les poli-tiques publiques, ont compris comme des instruments de politique publique. Il examine en particulier, cette derniere approche et montre pourquoi est la plus com-plete. Sur le plan methodologique, ce texte est le fruit d’une recherche qualitative, theorique, descriptive et exploratoire de nature documentaire. L’une des princi-pales conclusions est que les instruments d’intervention orientent le comportement humain vers la realisation de certains objectifs publics, constituent des regles du jeu et, par consequent, servent d’institutions qui eclairentl’action publique. Ils sont egalement des outils pour co-rriger les defaillances du marche et atteindre l’efficacite economique. Cependant, elles ne se limitent pas a la formalite technique et institutionnelle bidimensionnelle de l’economie et du droit. Aujourd’hui, l’etude des ins-truments d’intervention doit se faire en conformite avec les politiques publiques, et doit permettre de progresser vers des gouvernements sensibles aux contextes, a la diversite des acteurs, a une citoyennete plus active et aux specificites des problemes publics.

Studies have shown the direct and positive influence of the co-creation of value on the performance of organizations. However, current knowledge about what and how co-creation of value impacts the performance of non-profit sports organizations has been unclear and marginally studied. This paper aims to analyze the impact of value co-creation on organizational performance in amateur soccer clubs. A structured questionnaire was used to measure the scales of value co-creation (21 items) and the dimensions of organizational performance in sports organizations (20 items). The sample comprised 345 managers, presidents, and executives of amateur soccer clubs in the Antioquia Soccer League of Colombia. The data were analyzed using partial least squares modeling with SmartPLS software. The results show that amateur soccer clubs jointly create value by developing goods, products, and services with consumers and suppliers. This fact significantly impacts their organizational performance in multiple dimensions, mainly in the financial dimension. Based on the empirical results, the authors make recommendations for management in nonprofit sports organizations in developing countries.

This paper presents a detailed review of the most recent studies on gender-related work gaps that the leading entities of global governance have developed. Emphasis will be placed on the findings that point to persistent lower female participation in the field of work, lower wages, and little representation in senior corporate management positions and the public sector. The reviewed studies come mainly from entities leading the lawmaking actions of national governments, namely, the United Nations (UN), the International Labour Organization (ILO), the International Monetary Fund (IMF), the World Bank, and the Development Cooperation Organization. All agree that women face new and complex challenges, such as those brought on by the technological and scientific transformations that are changing the world’s labor scenario, in addition to the already existing gaps. Issues such as digitization, automation, artificial intelligence, and other emerging technologies will further transform society. Such effects could profoundly impact women because, despite being trained in varied branches of knowledge, they are an underrepresented minority in the fastest growing areas, namely, the so-called STEM (the acronym for Science, Technology, Engineering, and Mathematics). Therefore, the above entities suggest actions that prevent the progress made from rapidly eroding and the emergence of modern forms of segregation, displacement, or precarization of women’s work. Resumen El artículo hace una revisión descriptiva de los estudios más recientes que sobre brechas laborales de género han elaborado las principales entidades de la gobernanza global, enfatizando los hallazgos que señalan la persistencia de menor participación laboral femenina, menores salarios y escasa representación en los cargos de alta dirección en las empresas y el sector público. Los estudios revisados son principalmente de entidades que orientan las acciones legislativas de los gobiernos nacionales, tales como la Organización de las Naciones Unidas, ONU; la Organización Internacional del Trabajo, OIT; El Fondo Monetario internacional, FMI; El Banco Mundial; la Organización de Cooperación para el Desarrollo, OCDE; los cuales coinciden en advertir que las mujeres además de encarar brechas tradicionales, enfrentan nuevos y complejos desafíos como los que traen las trasformaciones tecnológicas y científicas que están cambiando el escenario del trabajo en el mundo. Cuestiones como la digitalización, la automatización, la inteligencia artificial y otras tecnologías emergentes, transformarán aún más la sociedad. Lo efectos pueden ser de gran impacto para las mujeres pues pese a haberse educado en diversas ramas del saber, son minoría y están subrepresentadas en las áreas de mayor crecimiento, las llamadas CTIM, acrónimo para Ciencias, Tecnología, Ingeniería y Matemáticas. Por lo anterior, las entidades sugieren acciones que eviten la rápida erosión de los logros alcanzados y el surgimiento de inéditas formas de segregación, desplazamiento o precarización del trabajo femenino.

Traditional administration, the normative-cut and exacerbated-control one, is still in force in theoretical-type proposals as much as it is in business practices, which is due to the resistance to give up instrumental rationality within organizational management. This phenomenon has permeated all the dimensions experienced in an organization; even the most human acts, such as dialogue and communication, have been prey to instrumentation. The purpose of this paper is to set forth the need for dialogic administration capable of overcoming the fundamental pillars of traditional instrumental management. To accomplish this task, a qualitative-documentary type of methodology and a hermeneutic method were used by studying, firstly, the theoretical foundations of traditional administration and, secondly, by interpreting the constituent elements of the “dialogue” category in Gadamer’s thinking so as to create a discussion about how Gadamerian postulates may serve as the basis to build a dialogic administration proposal, where dialogue is rescued from instrumentation, and given its place as the most humane in men within an organization and then become an integral part of the organizational culture, because it provides recognition to each person’s uniqueness and promotes learning processes.

This paper explores the relationship between Corporate Governance and Corporate Social Responsibility (or Organizational Social Responsibility). To this end, the document is based on a case study about a Colombian long-tradition firm known as Organización Carvajal, which has extended its activity all over Latin America. The case study covers the period 2008-2015, between the arrival of a non-family CEO to the last year containing enough information about the subject at the research time. The relationship between the Corporate Governance and the Organizational Social Responsibility is studied based on a model that considers the interest of the majority-owners-block-family and CEO about the firm outlays for the Organizational Social Responsibility. The presentation is built as follows: first, central issues of the disciplinary context are shown. They are centered on placing the Corporate Governance-Organizational Social Responsibility relationship in Multilatinas among the organizational discussion. Second, the literature review explains the conceptual frame to visualize both the relationship mentioned above and the fieldwork. This part sets the theoretical model used as a referent. Finally, the case is described, discussed and the conclusions incorporated. The findings suggest that the CEO - owner agency problem in this Multilatina is not significant enough to become the main reason to alter the relationship between Corporate Governance and Organizational Social Responsibility. Resumen Este artículo explora la relación entre Gobierno Corporativo y Responsabilidad Social Corporativa (o Responsabilidad Social Organizacional). Para ello, el documento se basa en un estudio de caso sobre una firma colombiana de larga tradición, conocida como Organización Carvajal, que ha extendido su actividad por toda Latinoamérica. El estudio de caso cubre el período 2008-2015, desde la llegada de un CEO no familiar hasta el último año que contiene suficiente información sobre el tema en el momento de la investigación. La relación entre el Gobierno Corporativo y la Responsabilidad Social Organizacional se estudia a partir de un modelo que considera el interés del Bloque familiar de Propietarios Mayoritarios y del CEO sobre los desembolsos de la firma para la Responsabilidad Social Organizacional. La presentación se construye de la siguiente manera: en primer lugar, se muestran los temas centrales del contexto disciplinario. Estos sitúan la relación Gobierno Corporativo-Responsabilidad Social Organizacional en las Multilatinas dentro de la discusión organizacional. En segundo lugar, la Revisión de la Literatura explica el marco conceptual para visualizar tanto la relación mencionada anteriormente como el trabajo de campo. Esta parte establece el modelo teórico utilizado como referente. Finalmente, se describe el caso, se discute y se incorporan las conclusiones. Los hallazgos sugieren que el problema de agencia entre el CEO y el Bloque familiar de Propietarios Mayoritarios en esta Multilatina no es lo suficientemente significativo como para convertirse en el motivo principal de alteración de la relación entre Gobierno Corporativo y Responsabilidad Social Organizacional.

Technology Valuation is an ongoing topic, related to the estimation of a technological asset value usually within the framework of Technology Transfer activities. Its research and application occur mainly in industrialized countries; the most documented experiences come from these countries, meanwhile the contrary occurs in developing countries. The objective of this paper is to analyze the Management of Technology Valuation in several companies located at Bogotá (Colombia) and to identify challenges in this topic for these organizations. For this purpose, some companies from Bogotá city were studied, using benchmarking techniques. The results show the poor management and application of this valuation in the consulted companies, which agrees with the literature regarding the technological valuation in this context. Therefore, the challenges in the Management of Technology Valuation for the analyzed companies are oriented to the appropriation of valuation concepts and methods, as well as the strengthening and measurement of technological capabilities.

The objective of this paper is to obtain indicators to allow to measure the happiness degree for a sample of workers, through the Alarcon Happiness Scale and the Subjective Happiness Scale. It was applied on service companies295 employees working in Barquisimeto, Venezuela. The scale consists of 27 Likert-type items with five response alternatives. Construct reliability and validity was set through the Cronbach alpha statistic and exploratory factor analysis with the principal component method, and Varimax-type orthogonal rotation prior result of the Kaiser-Meyer-Olkin test. The results obtained through various statistical tests pointed to the adequacy of the happiness scale, its validity and reliability, since the four factors (positive life meaning, satisfaction with life, personal fulfillment and joy for life) explain 90.1% of a worker’s happiness. In conclusion, it can be considered that workers expresses full happiness instead of temporary states thereof.

This paper explores the thesis associating the adoption of Corporate Social Responsibility models with implementing Pro-Peace practices in scenarios of conflict and post-conflict. This work is carried out under qualitative focus and exploratory scope. Four interviews were applied to large companies who have adopted Corporate Social Responsibility models and two interviews to Associations promoting Corporate Social Responsibility in Colombia. Evidence supporting this thesis was found and its understanding was dug into when considering that Corporate Social Responsibility, as a concept, has migrated towards Creating Shared Value and Business Sustainability. This study bears the limitations associated to determining a theoretical sample and the bias of selection it implies. From this research is derived that if companies in Colombia wish to promote Pro-Peace practices, they must become involved in management models based on Corporate Social Responsibility.

This paper analyzed the territorial planning of Gramalote in Norte de Santander, Colombia, from the approaches to development planning or territorial development and its relationship with the 2010 disaster. Different approaches to development planning were reviewed from the literature available and in the light of these perspectives; a phenomenological-hermeneutical study with a qualitative approach of descriptive and documental level was carried out, by turning to municipal development plans for the 2004-2007, 2008-2011 and 2012-2015 periods which were the subject of analysis. The results show that Gramalote’s territorial planning has been inadequately carried out before and after the 2010 disaster, since it has been supported by an economic perspective characterized by sectoriality and the inability to respond effectively to the main territorial problems of environmental order. The next development plans are expected to take into account unattended factors from previous years, given the experienced lived by its inhabitants.

Forecasts have become an essential component of organizational strategy. In this sense, the objective of this paper is to present the variables that determine the practice of forecasting in the small and medium industrial enterprises of Ibagué, Tolima, Colombia. To fulfill this purpose, a logistic regression model was used, which incorporated a strictly qualitative dependent variable: the company makes forecasts for its different operations and some independent variables, which may be qualitative or quantitative, being in this case all qualitative. In order to meet the stated objective, a mixed research process was carried out in the year 2014, which included the qualitative and quantitative approaches, to a stratified random sample of 76 SMEs from a total population of 93 reported by the Chamber of Commerce of Ibagué, to which a structured questionnaire was applied. The study allowed to conclude that of all the variables analyzed in the research, the attributes “prognoses influence in a significant way in the organizational performance”, “in the company they combine qualitative and quantitative forecasts for decision making” and “the company resorts to external information to perform their forecasts”, determine the favorable attitude of these entrepreneurs to apply forecasting techniques in their organizations.

Reflection paper, which from the decolonial perspective, understood as the detachment of the westerners’ epistemologies, raises the alternative proposal of the Circular Economy (CE) and reducing consumption, in which compensation is claimed for the environmental damage generated by consumerism and the exploitation of natural resources in the past 30 years. The CE assumes the cyclical structure of nature, to generate a model for the use of ecosystem resources and to bring industrial production to the bare minimum by including the reuse of inputs that, due to their characteristics, should not return to the environment. The methodology used consisted of a conceptual review based on 30 documents published between 1990 and 2020. For the bibliographic search, academic databases were used. In addition, for the co-occurrence relationships by semantic link, the BibExcel software was used and, for the visualization of semantic communities, the Gephi program. It is concluded that strategies must be designed to strengthen the alternative proposal to reduce consumption, within the framework of globalized markets embedded in the guidelines of a circular economy.

This paper intends to make an approximation to the contributions of neuroscience technologies to administration in a digital transformation context, which will be done through a bibliographic search and document analysis based on a review of databases and the collection of those sources considered most relevant to the topic at hand concerning some of the most critical dimensions in this area, such as human resources, leadership, decision-making, and digital business ecosystems. Likewise, it seeks to make a theoretical reflection on the use of neurosciences as a management tool of relevance to organizations. Among the main findings is that applying neuroscience techniques and the traditional ones can improve critical processes within organizations. Resumen El presente artículo tiene como propósito principal establecer una aproximación sobre cuáles son los aportes de las tecnologías en neurociencias al campo de la administración dentro de un contexto de transformación digital, esto se hará a partir de una búsqueda bibliográfica y un análisis documental basándose en la revisión respectiva de bases de datos y la extracción de las fuentes que se consideraron más relevantes para el tema tratado, sobre algunas de las dimensiones más importantes de este ámbito, como por ejemplo lo son, los recursos humanos, el liderazgo, la toma de decisiones y los ecosistemas digitales de negocios. Así mismo, se busca hacer una reflexión teórica sobre el uso de las neurociencias como una herramienta importante de gestión en las organizaciones. Uno de los principales hallazgos radica en que la aplicación de técnicas traídas de las neurociencias en complemento con las tradicionales puede llegar a mejorar procesos importantes dentro de las organizaciones.

The relationship between social media and brand experience remains unclear in spite of the strategic importance of social platforms in marketing. To narrow this gap of knowledge, this paper addresses three research objectives: first, defining what is brand experience on social media. Second, explaining how does brand experience come to life on social media? And, third, understanding how do social media create a brand experience. A set of propositions that comes from sense-making, marketing, and cognitive literature suggests that (a) brand experience on social media is the bundle of brand associations to attributes, emotions, or sensations that result from a sense-making process by which a consumer gives meaning to brand-related content consumption or creation on social media; (b) consumer encodes, stores, and retrieves brand experiences for declarative memory as brand associations to attributes, emotions, or sensations; (c) social media may trigger brand experience creation; however, these media may have challenging effects for brand experiences management (e.g., make difficult the creation of long-term brand experiences). Such a conceptual understanding of the role of social media at customer experience creation, paired with a set proposition for empirical work, provide a guide to future research into this field.

This paper presents the results of a study that aimed to analyze the impact of formal and informal institutions on the change of the entrepreneurial activity rate (TEA) in 9 countries in the Americas. The analysis set off from data from the GEM studies between 2005 and 2015, and data from the World Bank’s Doing Business study. The model used for the analysis was the binary choice Data Panel. The most relevant results show that formal institutions such as the cost of insolvency resolution and the financing of companies increase the TEA, but others, such as government subsidies, have a negative effect on the propensity to start a business. On the other hand, informal institutions did not display a probabilistic relationship with the TEA, which could be evidence social norms, customs, codes of conduct and so on, to be determining but unrelated to entrepreneurship for the countries and years analyzed herein. Resumen Este artículo presenta los resultados de un estudio que tuvo como propósito analizar la incidencia de las instituciones formales e informales sobre el cambio en la tasa de actividad emprendedora (TEA), en 9 países del continente americano. El análisis se realizó a partir de los datos de los estudios GEM entre 2005 y 2015, y los datos del estudio Doing Business del Banco Mundial. El modelo utilizado para el análisis fue el Panel de Datos de elección binaria. Los resultados más relevantes muestran que instituciones formales como el costo de la resolución de insolvencia y la financiación de las empresas aumentan la TEA, pero otras, como las ayudas gubernamentales tienen un efecto negativo sobre la propensión a emprender. Por su parte, las instituciones informales no mostraron una relación probabilística con la TEA, lo que podría estar evidenciando que las normas sociales, costumbres, códigos de conducta y demás, son determinantes, pero no se relacionan con el emprendimiento para los países y años analizados en esta investigación. Résumé Cet article présente les résultats d’une étude visant à analyser l’incidence des institutions formelles et informelles sur l’évolution du taux d’activité entrepreneuriale (TAE) dans 9 pays du continent américain. L’analyse a été réalisée sur la base des données de l’étude « GEM » menée entre 2005 et 2015 et des données de l’étude Doing Business de la Banque mondiale. Le modèle utilisé pour cette analyse était le panel de données de choix binaire. Les résultats les plus pertinents montrent que les institutions formelles telles que le coût de la résolution des problèmes d’insolvabilité et le financement des entreprises augmentent la TAE, mais que d’autres, comme les subventions gouvernementales, ont un effet négatif sur la tendance à entreprendre. De son côté, les institutions informelles n’ont pas montré de relation probabiliste avec la TAE, ce qui pourrait prouver que les normes sociales, les coutumes, les codes de conduite et d’autres sont déterminants mais non liés à l’esprit d’entreprise pour les pays et les années analysés dans cette recherche.

There is no doubt that Inditex Group has had an impact on fashion retailers’ industry, with this company group being considered as one of the trendsetters in such industry. Based on that, the objective of paper is twofold: the first is to analyse the different levels of online engagement reached by the Inditex Group via social media, and the second is to analyse the main characteristics that cause the online participation reached, focusing in the online engagement that motivates giving a feedback. For this purpose, the Facebook pages of the eight retail brands of this group have been analysed. Results show that, in the context of fashion retailers’ industry, social media activity does not necessarily entail higher levels of stakeholder engagement. Furthermore, topics should be focused on new collections and tutorials or tips of beauty and fashion to engage stakeholders in commenting posts. Likewise, the content should be presented using diverse formats in order to provide complete and entertaining information. Finally, and regardless of the target segment, publications should be made during the week and outside of working hours.

This paper seeks to highlight the way in which the process of producing cultural goods and services within Champeta manifestations and crafts in the municipalities of Clemencia and María la Baja in the department of Bolívar, conceived as cultural industries, affect the local development of the territory through the consolidation of cultural industries and associated undertakings. The results show the local capacity to creatively produce goods that allows us to consider the existence of cultural industries in an incipient state, despite the irregularity of income, the lack of business and commercial organization, as well as the limited government support. However, it is important to highlight the availability of specific skills and low production costs that facilitate the generation thereof that favor the family-based economies of the involved actors, and promote the local development of the territory through generating additional income within the family nucleus, which improves the living conditions of the actors associated with these manifestations.

The objective of the paper is to analyze the adjustment costs induced by Colombia’s international trade pattern for the period 1991-2015. The methodology focuses on the calculation of marginal intra-industry trade indexes, the adjustment cost index and the use of the graphical tool known as the International Adjustment Cost Space. The data come from the Sistema Armonizado (Harmonized System) by the Departamento Administrativo Nacional de Estadística (National Administrative Department of Statistics), which reports the International Standard Industrial Classification at 4 digits. The main results are: (1) Economic sectors such as Substances and chemical products, plastic and rubber products, metal products, textiles and clothing, and wood products show lower adjustment costs, which is beneficial for Colombia because these are sectors with significant participation in the generation of employment and added value. (2) Trade in these sectors occupies important positions with countries with whom Colombia shares similar relative factor endowments such as Chile, Mexico, Brazil, Peru and Ecuador. Thus, increased intra-industry trade may lead to lower adjustment pressures on domestic factors of production.

This paper is a review of a number of articles published between 2000 and 2010 regarding the topic of corporate social responsibility and development in Latin America. The main purpose is to outline key trends of academic research addressing this field. To carry out this review, four main journals on business, society and development issues were selected and 50 articles were analyzed. A multilevel approach was developed to analyze the different themes related to corporate social responsibility and development in Latin America. The main themes that have emerged from this literature review are related to increased attention from the private sector towards stakeholders’ issues and the proliferation of new alternatives of public-private alliances and cross-sectorial initiatives. This article offers new insights regarding some gaps in the literature available and future avenues for research in the relationship between corporate social responsibility and development concerns.

This paper presents a study of the Market Orientation (MO) concept and its relationship with Financial Performance (FP) in Bogotá-based MSMEs. The primary source of information was collected using the MARKOR (Kohli & Jaworski, 1990) scale, adapting it to the SMEs' context in Bogotá. The findings were processed with a set of simple linear regressions that aimed to evaluate each dimension of Market Orientation's impact on the MSMEs' financial performance. Subsequently, each of these dimensions (intelligence generation; intelligence dissemination; response planning; and response implementation) were taken as independent variables. Furthermore, Net Sales and Operating Profit, and their ratio to assets, along with performance managers' financial perception, were used as dependent variables. Finally, the results revealed that all five tested models were not statistically strong enough to conclude that Financial Performance is directly impacted by the Market Orientation construct, given that the former results did not show an adjusted R value greater than 75 percent Este artículo presenta un estudio de la relación del nivel de orientación al mercado (OM) y el desempeño financiero (DF) de Mipymes de Bogotá. La fuente primaria de información fue la escala MARKOR adaptada al contexto de las Mipymes en Bogotá. Los resultados fueron procesados con un conjunto de regresiones lineales simples que ayudaron a evaluar el impacto de cada dimensión de la OM en el DF. A continuación, cada una de las dimensiones de la OM (Generación de Información, Diseminación de la información, Planeación e Implementación de la Respuesta) fueron tomadas como variables independientes. Además, las Ventas Netas y la Utilidad Operacional, y sus relaciones con los activos; fueron usadas como variables dependientes. Finalmente, los resultados revelaron que ninguno de los 5 modelos probados fueron estadísticamente suficientes para concluir que el DF de las organizaciones es directamente impactado por la OM, dado que ninguno de los resultados anteriores mostró al menos un valor R ajustado superior al 75% Cet article présente une étude sur le concept d'Orientation Marché OM et sa relation avec la Performance Financière PF dans les PME de Bogotá. La source primaire de l'information provient de l'escale MARKOR (Kohli / Jaworski 1990) adaptée au contexte de PME localisées à Bogotá. Les résultats ont été traités à l'aide de simples régressions linéaires, qui ont permis l'évaluation de chaque dimension de l'impact de l'orientation marché sur la performance financière de PME. Chacune des dimensions (génération d'intelligence, dissémination de l'intelligence, plan de réponse, et implémentation des réponses) a été considérée comme une variable indépendante. En plus, les ventes nettes et les bénéfices opérationnels ont été utilisés comme des variables dépendantes en accord avec la perception de la performance des managers financiers. Finalement, les résultats on révélé que les cinq modèles testés ne sont pas suffisamment forts statistiquement pour conclure que la performance financière est directement impactée par l'orientation du marché, vue que les résultats n'ont pas montré un ajustement de la valeur R supérieur au 75%

Este artículo sobre el fomento de la cultura del emprendimiento constituye un producto secuencial de tres años de trabajo entre las iniciativas del Gobierno Departamental anterior “Huila Unido 2004-2007” y actual “Huila Naturaleza Productiva 2008- 2011”, la Incubadora de Empresas de Innovación y Base Tecnológica del Huila -Incubarhuila- y la Universidad Surcolombiana, desarrollado en tres fases. La primera abordó el proceso de investigación de los actores sociales regionales que desarrollan actividades de emprendimiento y empresarismo con la pretensión de un estado del arte del emprendimiento a nivel departamental; la segunda se orientó a la estructuración y configuración de la red regional de emprendimiento; y la tercera y última hace alusión a la implementación de la estructura de la red de gestión del conocimiento en emprendimiento y empresarismo y la elaboración y puesta en marcha del plan estratégico de la misma. Es decir, el propósito esencial de este artículo es mostrar los resultados generales de la investigación, la estructuración e implementación de la red; haciendo evidente el aporte de la misma, en términos de trabajo interinstitucional y acople de los esfuerzos políticos, económicos y sociales en el campo del emprendimiento a nivel departamental. This paper about the entrepreneur culture promotion will be developed in three phases and constitutes a sequential product of three years of public and private work at Huila State in Colombia. Therefore, includes the initiatives of the previous Departmental Government with the slogan Huila Unido 2004-2007, and the current administration from Huila Naturaleza Productiva 2008-2011, the Huila’s Innovative and Technological Base Companies Incubator - Incubarhuila and Universidad Surcolombiana. The first part of the article approaches the research process of the regional social actors who develop entrepreneur and entrepreneurship activities with the aim of a state of art of entrepreneurship at a regional level; the second phase was oriented to the structure and configuration of the regional network of management of knowledge in entrepreneurs and entrepreneurship. Finally, the third section makes allusion to the implementation of the network structure and the production and initiation of a strategic plan of the same. That is to say, that the essential intent of this inter-institutional cooperation network is promoting the reticulated work in a socially responsible way with south Colombian youth, attaining improvement of their income and employment levels in a departmental plane.