Posición y prácticas del CFO contemporáneo: una reflexión sobre su rol en la historia de Guinness, 1920–1945

Position practices of the present-day CFO: A reflection on historic roles at Guinness, 1920–1945

  • Carmen Martínez Franco UCAM Faculty of Business and Law, Av. Jerónimos, 135, Murcia, Spain
  • Orla Feeney Business School, Dublin City University, Glasnevin, Dublin 9, Ireland
  • Martin Quinn Business School, Dublin City University, Glasnevin, Dublin 9, Ireland
  • Martin R.W. Hiebl Chair of Management Accounting and Control, University of Siegen, Hölderlinstraße 3, 57076 Siegen, Germany
Palabras clave: CFO, Posición-prácticas, Funciones, Historia, Teoría de la estructuración


Los estudios contemporáneos sobre la figura del «director financiero» (Chief Financial Officer, CFO) lo describen con un papel más transaccional antes de 1960. Las investigaciones históricas arrojan algunas dudas, pero tienden a no separar el rol del sujeto. En nuestro trabajo analizamos dicha figura en el seno de una gran fábrica de cerveza durante el periodo 1920–1945. Basándonos en el concepto de posición-prácticas, nuestros resultados muestran que anteriormente el rol del CFO estaba orientado hacia posiciones-prácticas existentes pero independientes del sujeto que las llevaba a cabo. Algunas posiciones-prácticas se pueden reconocer en los roles del CFO contemporáneo. Es importante destacar que centrarnos en el rol frente al sujeto nos da la posibilidad de orientar de una forma más amplia nuestros futuros trabajos sobre el rol contemporáneo.


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Cómo citar
Martínez Franco, C., Feeney, O., Quinn, M., & Hiebl, M. R. (2017). Posición y prácticas del CFO contemporáneo: una reflexión sobre su rol en la historia de Guinness, 1920–1945. Revista De Contabilidad - Spanish Accounting Review, 20(1), 55-62. https://doi.org/10.1016/j.rcsar.2016.04.001