Origin, definition and models of the managerial failure: a theoretical review
The work of investigation has as aim present the theoretical frame of the managerial failure, doing a review of his origin, definition, and models. The origin of the managerial failure develops by means of three possible stages: the failure in family enterprises (1919-1932), in the management and pr...
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| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The work of investigation has as aim present the theoretical frame of the managerial failure, doing a review of his origin, definition, and models. The origin of the managerial failure develops by means of three possible stages: the failure in family enterprises (1919-1932), in the management and property of the company (1970-1980) and in the investment of the company. A conceptual own approximation of the managerial failure is framed by the juridical, financial and economic notion; deciding failed companies as those that happen for a process concurs in which they are considered in liquidation or delinquency. On the other hand, it is considered to be healthy companies when these expire with the aims of the managerial success inside the theory of the value and in addition, a leaf supports register without annotations where it reflects that it has not incurred a managerial failure. An organization doomed to the failure is sustained in the models: fail economic that for income lower than expenses presents unfavorable profitability; financial failure that is characterized by the insolvency technical and lacking in liquidity; and the financial-economic failure that alludes to low profitability provoking a condition of technical insolvency, in addition, they do not have coverage of the cash flows. In conclusion there does not exist a position accepted theoretically of the managerial failure, nevertheless, the notions of his definition that evoke the scoreboards of his beginnings try to find sustenance in the models with financial and economic perspective, without leaving the possibility of other approaches. |
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| ISSN: | 2413-5860 2410-1052 |