El Gobierno de las fundaciones en Españapatronatos sin patrones

  1. Romero Merino, María Elena
  2. Azofra Palenzuela, Valentín
  3. Andrés Alonso, Pablo de
Revista:
Universia Business Review

ISSN: 1698-5117

Año de publicación: 2008

Número: 18

Páginas: 86-103

Tipo: Artículo

DIALNET GOOGLE SCHOLAR lock_openDialnet editor

Otras publicaciones en: Universia Business Review

Resumen

The Codes of Best Practices have turned into rules that any organization trying to improve its governance performance must fulfil. However, the automatic adherence to these recommendations does not always drives to an increase of the results. Our study shows how in heterogeneous sectors, as the foundational one, not only the board of trustees is differently composed according to the entity's characteristics but also its influence on the organizational efficiency is dissimilar.

Referencias bibliográficas

  • Andrés, P.; Martín, N. y Romero, M. E. (2004): "El gobierno de las sin gobierno", Universia Business Review - Actualidad Económica. Cuarto Trimestre, p. 42-51.
  • Andrés, P.; Azofra, V. y Romero, M. E. (2006): "Determinants of Nonprofit Board Size and Composition. The Case of Spanish Foundations", Documento de Trabajo 15/06 "Nuevas Tendencias en Dirección de Empresas".
  • Andrés, P.; Azofra, V. y Romero, M. E. (2008): "Beyond the disciplinary role of governance: How boards and donors add value to Spanish foundations", próxima publicación como Documento de Trabajo en la Fundación de las Cajas de Ahorros (FUNCAS).
  • Andrés, P.; Martín, N. y Romero, M. E. (2006): "The Governance of Nonprofit Organizations. Empirical Evidence from Nongovernmental Development Organizations in Spain", Nonprofit and Voluntary Sector Quarterly, Vol. 35, núm. 4, p. 588-604.
  • Arcot, S.R. y Bruno, V. G. (2007): "One size does not fit all, after all: Evidence from Corporate Governance", Documento de Trabajo, London School of Economics.
  • Baker, M. y Gompers, P. (2003): "The determinants of board structure at the initial public offering", Journal of Law and Economics, Vol. 46, núm. 2, p. 569-598.
  • Bathala, C. T. y Rao, R. P. (1995): "The determinants of board composition: An agency theory perspective", Managerial and Decision Economics, Vol. 16, p. 59-69.
  • Bradshaw, P.; Murray, V. y Wolpin, J. (1992): "Do Nonprofit Boards Make a Difference? An Exploration of the Relationships Among Board Structure, Process, and Effectiveness", Nonprofit and Voluntary Sector Quarterly, Vol. 21, p. 227-249.
  • Callen, J. L.; Klein, A. y Tinkelman, D. (2003): "Board composition, committees and organizational efficiency: The case of nonprofits", Nonprofit and Voluntary Sector Quarterly, Vol. 32, núm. 4, p. 493-520.
  • Cnaan, R. y Cascio, T. (1999): "Performance and Commitment: Issues in the Management of Volunteers", Journal of Social Service Research, Vol. 24, p. 1-37.
  • European Foundation Centre EFC (2005): "Riqueza privada e interés general". Cuadernos de la Asociación Española de Fundaciones, octubre, p. 30-31.
  • García Delgado, J. L.; Jiménez, J. L.; Sáez, J. y Viaña, E. (2004): Las cuentas de la economía social. El tercer sector en España, Civitas, Madrid.
  • García-Mainar, I. y Marcuello, C. (2007): "Members, Volunteers, and Donors in Nonprofit Organizations in Spain", Nonprofit and Voluntary Sector Quarterly, Vol. 36, núm. 1, p. 100-120.
  • Hermalin, B. y Weisbach, M. (2003): "Board of directors as an endogenously-determined institution: A survey of the economic literature", FRBYN Economic Policy Review, Vol. 9, núm. 1, p. 7-26.
  • Jackson, P. M. (2006): Sarbanes-Oxley for Nonprofit Boards, Hoboken, John Wiley & Sons, New Jersey.
  • Marcuello, C. (coord.); Marcuello, Ch.; Bellostas, A. y Moneva, J. M. (2007): Capital social y organizaciones no lucrativas en España. El caso de las ONG para el desarrollo, Fundación BBVA, Madrid.
  • Marcuello, C. y Salas, V. (2001): "Money and Time Donations to Spanish Non Governmental Organizations for Development Aid", Investigaciones Económicas, Vol. 24, núm. 1, p. 51-73.
  • Moyers, R. L. y Enright, K. P. (1997): A snapshot of America's nonprofit boards: Results of the NCNB nonprofit governance survey, National Center for Nonprofit Boards, Washington DC.
  • Mulherin, J.H. (2005): "Corporations, collective action and corporate governance: One size does not fit all", Public Choice, Vol. 124, p. 179-204.
  • O'Regan, K. y Oster, S. (2005): "Does the Structure and Composition of the Board Matter? The Case of Nonprofit Organizations", Journal of Law, Economics and Organization, Vol. 21, p. 205-227.
  • Okten, C. y Weisbrod, B. A. (2000): "Determinants of donations in private nonprofit markets", Journal of Public Economics, vol. 75, p. 255-277.
  • Olson, D. E. (2000): "Agency theory in the not-for-profit sector: its role at independent colleges", Nonprofit and Voluntary Sector Quarterly, 29(2), 280-296.
  • Pearce II, J. A. y Zahra, S. A. (1992): "Board composition from a strategic contingency perspective", Journal of Management Studies, Vol. 29, núm. 4, p. 411-438.
  • Preston, J. B. y Brown, W. A.: "Commitment and Performance of Nonprofit Board Members", Nonprofit Management & Leadership, Vol. 15, núm. 2, p. 221-238.
  • Robinson, M.A. (2001): "Nonprofit Boards That Work: The End of One-Size-Fits-All Governance", John Wiley & Sons, New York.
  • Ruiz Olabuénaga, J. I. (dir.) (2000): El sector no lucrative en España, Fundación BBVA, Madrid.
  • Steane, P. D. y Christie, M. (2001): "Nonprofit boards in Australia: A distinctive governance approach", Corporate Governance: An International Review, Vol. 9, núm. 1, p. 48-58.
  • Zald, M. N. (1967): "Urban Differentiation, Characteristics of Boards of Directors, and Organizational Effectiveness", The American Journal of Sociology, Vol. 73, p. 261-272.
Fuente de los datos: Dialnet