La diversidad del consejo, la lógica de la diferencia y la lógica de la equivalencia: un estudio crítico de la aparición de la democracia corporativa

Board diversity, the logic of difference & the logic of equivalence: a critical study of the emergence of corporate democracy

  • Ken Mcphail University of Glasgow
Palabras clave: Diversidad del Consejo, Diferencia y equivalencia de género, democracia corporativa

Resumen

Dentro de la literatura de gobierno corporativo la noción de diversidad ha surgido como un mecanismo de regulación importante (Ver por ejemplo el Informe Tyson 2003). Este interés ha surgido en parte debido a varias reformas legislativas que han introducido cuotas femeninas obligatorias en la dirección. Ya que el debate sobre estas reformas empieza a tomar forma, es importante que el paradigma de democracia prevaleciente no se tome por sentado sino que sea un tema de análisis crítico. Basándonos en el trabajo de Ernesto Laclaus On Populist Reason, este artículo intenta examinar las nociones de diferencia y democracia en la representación que subyacen en el centro de las reformas. El último objetivo de este artículo es estimular el debate sobre el potencial de democratización de las recientes regulaciones políticas sobre la composición de la dirección de los consejos.

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Publicado
01-01-2010
Cómo citar
Mcphail, K. (2010). La diversidad del consejo, la lógica de la diferencia y la lógica de la equivalencia: un estudio crítico de la aparición de la democracia corporativa. Revista De Contabilidad - Spanish Accounting Review, 13(1), 125-144. https://doi.org/10.1016/S1138-4891(10)70014-5
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Artículos