La Relación Entre Diversidad, Género Y Contabilidad

Revista de ContabilidadVol. 13 Núm. 1, Enero 2010

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Extensive studies in management literature may be found on the effects of diversity in organizations in general, and in work teams and boards in particular (Milliken and Martins, 1996; Jackson et al, 2003; see Carpenter, Geletkanycz and Sanders, 2004). Among these effects, we may highlight the positive influence of diversity on organizational management and performance, since diversity provides managers with a broader view of problems and a rich portfolio of responses to market demands, which facilitates swift recognition of strategic opportunities (Pitcher and Smith, 2001; Carpenter et al., 2004). Research on the distinction between heterogeneous vs. homogeneous boards has focused on analyzing how organizations face changes; arguing that homogenous boards facilitate rapid decision-making and reduce the risk of conflicts within a team. Furthermore heterogeneous boards also stimulate the search of new alternatives and courses of action that enable organizations to improve corporate performance (Finkelstein and Hambrick, 1996).

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La Relación Entre Diversidad, Género Y Contabilidad

Extensive studies in management literature may be found on the effects of diversity in organizations in general, and in work teams and boards in particular (Milliken and Martins, 1996; Jackson et al, 2003; see Carpenter, Geletkanycz and Sanders, 2004). Among these effects, we may highlight the positive influence of diversity on organizational management and performance, since diversity provides managers with a broader view of problems and a rich portfolio of responses to market demands, which facilitates swift recognition of strategic opportunities (Pitcher and Smith, 2001; Carpenter et al., 2004). Research on the distinction between heterogeneous vs. homogeneous boards has focused on analyzing how organ...

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