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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| Acceso en línea: | Ver en el sistema de origen |
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| _version_ | 1881695145411215360 |
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| author | Depaz Durand, Cinthya Dennisse Lupaca Lupaca, Rocío del Pilar |
| author_browse | Depaz Durand, Cinthya Dennisse Lupaca Lupaca, Rocío del Pilar |
| author_facet | Depaz Durand, Cinthya Dennisse Lupaca Lupaca, Rocío del Pilar |
| author_sort | Depaz Durand, Cinthya Dennisse |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1231 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12312020-11-30T15:37:16Z Origin, definition and models of the managerial failure: a theoretical review Origen, definición y modelos del fracaso empresarial: una revisión teórica Depaz Durand, Cinthya Dennisse Lupaca Lupaca, Rocío del Pilar Fracaso empresarial, jurídico, económico, financiero, empresa sana, empresa fracasada Business failure, legal, economic, financial, healthy company, failed company 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. El trabajo de investigación tiene como objetivo presentar el marco teórico del fracaso empresarial, sobre una revisión de su origen, definición y modelos. El origen del fracaso empresarial se desarrolla mediante tres posibles etapas: el fracaso en empresas familiares (1919-1932), en la gestión y propiedad de la empresa (1970-1980) y en la inversión de empresa. Un acercamiento conceptual propio del fracaso empresarial está enmarcado por la noción jurídica, financiera y económica; determinándose empresas fracasadas como aquellas que pasan por un proceso concursal en el cual se consideran en liquidación o morosidad. Por otro lado, se considera empresas sanas cuando estas cumplen con los objetivos del éxito empresarial dentro de la teoría del valor y además mantiene una hoja registral sin anotaciones donde refleje que no ha incurrido en un fracaso empresarial. Una organización abocada al fracaso se sustenta en los modelos: fracaso económico, que por ingresos inferiores a gastos presenta una rentabilidad desfavorable; fracaso financiero, que se caracteriza por la insolvencia técnica y falta de liquidez; y el fracaso financiero-económico, que alude a una rentabilidad inferior provocando un estado de insolvencia técnica, además no tienen cobertura de los flujos de caja. En conclusión, no existe una postura aceptada teóricamente del fracaso empresarial; sin embargo, las nociones de su definición que evocan los marcadores de sus inicios intentan encontrar un sustento en los modelos con perspectiva, financiera, y económica; sin dejar la posibilidad de otros enfoques. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1231 10.17162/rivc.v3i1.1231 Revista de Investigación Valor Contable; Vol. 3 Núm. 1 (2016): Revista Científica Valor Contable; 47 - 56 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1231/1575 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1231/1733 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Fracaso empresarial, jurídico, económico, financiero, empresa sana, empresa fracasada Business failure, legal, economic, financial, healthy company, failed company Depaz Durand, Cinthya Dennisse Lupaca Lupaca, Rocío del Pilar Origin, definition and models of the managerial failure: a theoretical review |
| title | Origin, definition and models of the managerial failure: a theoretical review |
| title_alt | Origen, definición y modelos del fracaso empresarial: una revisión teórica |
| title_full | Origin, definition and models of the managerial failure: a theoretical review |
| title_fullStr | Origin, definition and models of the managerial failure: a theoretical review |
| title_full_unstemmed | Origin, definition and models of the managerial failure: a theoretical review |
| title_short | Origin, definition and models of the managerial failure: a theoretical review |
| title_sort | origin definition and models of the managerial failure a theoretical review |
| topic | Fracaso empresarial, jurídico, económico, financiero, empresa sana, empresa fracasada Business failure, legal, economic, financial, healthy company, failed company |
| topic_facet | Fracaso empresarial, jurídico, económico, financiero, empresa sana, empresa fracasada Business failure, legal, economic, financial, healthy company, failed company |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1231 |
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