El gobierno de las fundaciones. La creación de valor más allá de la disciplina
DOI:
https://doi.org/10.51302/rcyt.2007.8133Palabras clave:
gobierno cognitivo, entidades no lucrativas, fundaciones, patronatos, eficaciaResumen
Este trabajo ha obtenido el Accésit Premio Estudios Financieros 2007 en la Modalidad de CONTABILIDAD Y ADMINISTRACIÓN DE EMPRESAS.
Las fundaciones juegan un papel clave en el desarrollo de las sociedades modernas porque sirven para canalizar la riqueza privada hacia la financiación de servicios sociales y de actividades educativas e investigadoras. A partir de una muestra de fundaciones españolas, presentamos evidencia sobre el efecto que tiene un «modelo de gobierno ampliado» que reconoce funciones disciplinarias y cognitivas sobre la eficiencia organizativa. A tenor de los resultados, el tamaño y la independencia del patronato no tienen un efecto directo sobre la eficiencia de la fundación. En cambio, la diversidad de conocimientos de los patronos y su carácter proactivo en la toma de decisiones influyen de forma positiva en la eficiente asignación de recursos fundacionales. Además, los resultados obtenidos muestran los beneficios de un donante privado institucional que supervise de forma efectiva las decisiones directivas. En definitiva, el modelo de gobierno ampliado se presenta especialmente adecuado para explicar la realidad fundacional española.
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