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


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.


Los datos de descargas todavía no están disponibles.


[Adams and McPhail, 2004] C.A. Adams, K.J. McPhail. Reporting And The Politics Of Difference: (Non) Disclosure On Ethnic Minorities. ABACUS, 40 (2004), pp. 405-435

[Argyris, 1964] C. Argyris. Integrating the Individual and the Corporation. Wiley and Sons, (1964)

[Baysinger and Butler, 1985] B. Baysinger, H.N. Butler. Corporate Governance and the Board of Directors: Performance Effects of Changes in Board Composition. Journal of Law Economics and Organization, 1 (1985),

[Bilimoria and Wheeler, 2000] D. Bilimoria, J. Wheeler. Women Corporate Directors: Current Research and Future Directions. Women in Management: Current Issues, Volume II, pp. 138-163

[Brah, 2000] A. Brah. Difference, Diversity, Differentiation. Theories of Race and Racism, A Reader,

[Brammer et al., 2007] S. Brammer, A. Millinton, S. Pavelin. Gender and Ethnic Diversity Among UK. Boards Corporate Governance, 15 (2007), pp. 393-403

[Brancato and Patterson, 1999] C.K. Brancato, D.J. Patterson. Board diversity in U.S. corporations: Best practices for broadening the profile of corporate boards. The Conference Board, (1999)

[Brennan et al., 2008] N.M. Brennan, J. Solomon. Corporate governance, accountability and mechanisms of accountability: an overview. Accounting Auditing & Accountability, 21 (2008), pp. 885-906

[Brown, 2009] J. Brown. Democracy, Sustainability and Dialogic Accounting Technologies: Taking Pluralism Seriously. Critical Perspectives on Accounting, Vol. 20 (2009), pp. 313-342

[Burke, 1995] R. Burke. Do Women on Corporate Boards Make a Difference? Views of Women Directors. Corporate Governance, 3 (1995), pp. 138-143

[Burt, 1980] R.S. Burt. Cooperative Corporate Actor Networks: A Reconsideration of Interlocking Directorates involving American Manufacturing. Administrative Science Quarterly, 25 (1980), pp. 557-581

[Burton, 1991] C. Burton. The Promise and the Price: The Struggle for Equal Opportunity in Women's Employment. Allen & Unwin, (1991)

[Carter et al., 2003] D.A. Carter, B.J. Simkins, W.A. Simpson. Corporate Governance. Board Diversity, and Firm Value. The Financial Review, 38 (2003), pp. 33-53

[Chambers, 2004] S.A. Chambers. Giving Up (on) rights? The Future of Rights and the Project of Radical Democracy. American Journal of Political Science, 48 (2004), pp. 185-200

[Collier, 2008] P.M. Collier. Stakeholder accountability: a field study of the implementation of a governance improvement plan. Accounting Auditing & Accountability, 21 (2008), pp. 933-954

[Craver, 2002] J. Craver. On Board Leadership. (John Wiley, (2002)

[Daily et al., 1999] S. Daily, T. Certo, R. Dalton. A Decade of Corporate Women: some Progress in the Boardroom None in the executive Suite. Strategic Management Journal, 20 (1999), pp. 93-99

[Drucker, 1974] P.F. Drucker. Management: Tasks, Responsibilities Practices. Harper and Row, (1974)

[Engelen, 2002] E. Engelen. Corporate governance, property and democracy: a conceptual critique of shareholder ideology. Economy & Society, 31 (2002), pp. 391-413

[Erhardt et al., 2003] N.L. Erhardt, J.D. Werbel, C.B. Shrader. Board of Director Diversity and Firm Financial Performance. Corporate Governance, 11 (2003), pp. 102-111

[Etzioni, 1975] A. Etzioni. A Comparative Analysis of Complex Organizations: on Power Involvement and their Correlates. Free Press, (1975)

[Faith et al., 1984] R.L. Faith, R.S. Higgins, R.D. Tollison. Managerial Rents and Outside Recruitment in the Coasian Firm. American Economic Review, 74 (1984), pp. 660-672

[Fama, 1980] E.F. Fama. Agency Problems and the Theory of the Firm. Journal of Political Economy, 88 (1980), pp. 288-307

[Fama and Jensen, 1983] E.F. Fama, M.C. Jensen. The Separation of Ownership & Control. Journal of Law and Economics, 26 (1983), pp. 301-325

[Fischel, 1982] D. Fischel. The Corporate Governance Movement. Vanderbilt Law Review, 35 (1982), pp. 1259-1292

[Green, 2000] J. Green. The Difference Debate: Reducing Rights to Cultural Flavours Canadian. Journal of Political Science, XXXII1 (2000), pp. 133-144

[Gupta and Otley, 2008] A. Gupta, D. Otley, S. Young. Does superiou firm performance lead to higher quality outside directorships?. Accounting Auditing & Accountability, 21 (2008), pp. 907-932

[Hambrick et al., 1996] D. Hambrick, T. Cho, M. Chen. The Influence of Top Management Team Heterogeneity on Firms’ Competitive Moves. Administrative Science Quarterly, 41 (1996), pp. 659-685

[Herzberg, 1966] F. Herzberg. Work and the Nature of Man. World Publishing, (1966)

[Jensen and Meckling., 1976] M.C. Jensen, W.C. Meckling. Theory of the Firm: Managerial Behavior. Agency Costs and Ownership Structure Journal of Financial Analysis, 3 (1976), pp. 305-360

[Jensen, 1993] M.C. Jensen. The modern industrial revolution, exit, and the failure of internal control systems. Journal of Finance, 48 (1993), pp. 831-880

[Jones et al., 2000] D. Jones, J. Pringle, D. Shepherd. Managing Diversity Meets Aotearoa/New Zealand. Personnel Review, 29 (2000), pp. 364-380

[Keasey et al., 1997] Corporate Governance: Economic Management, and Financial,

[Knight et al., 1999] D. Knight, C.L. Pearce, K.G. Smith, J.D. Olian, H.P. Sims, K.A. Smith, P. Flood. Top Management Team Diversity, Group Process, and Strategic Consensus. Strategic Management Journal, 20 (1999), pp. 445-465

[Laclau, 2007] E. Laclau. On Populist Reason. Verso, (2007)

[Lewis and Rake, 2008] R. Lewis, K. Rake. Breaking the Mould for Women Leaders: could boardroom quotas hold the key?. The Fawcett Society, (2008)

[Loft, 2006] A. Loft, C. Humphrey, S. Turley. In pursuit of global regulation: changing governance and accountability structuresat the international Federation of Accountants (IFAC). Accounting Auditing & Accountability Journal, 19 (2006), pp. 428-451

[Louden, 1982] J.K. Louden. The Director. The American Management Association, (1982)

[Manne, 1965] H.G. Manne. Mergers and the Market for Corporate Control. Journal of Political Economy, 73 (1965), pp. 110

[Maznevski, 1994] M.L. Maznevski. Understanding Our Differences: Performance in Decision-Making Groups with Diverse Members. Human Relations, 47 (1994), pp. 531-552

[McClelland, 1961] D. McClelland. The Achieving Society. The Free Press, (1961)

[McGregor, 2000] J. McGregor. The New Zealand experiment – training to be on board as a director. Women in Management: International Challenges and Opportunities, pp. 129-144

[Milliken and Martins, 1996] J. Milliken, L.L. Martins. Searching for Common Threads: Understanding the Multiple Effects of Diversity in Organizational Groups. The Academy of Management Review, 21 (1996), pp. 402-433

[Monks and Minow, 2001] R.A.G. Monks, N. Minow. Corporate Governance. 2nd, Blackwell, (2001)

[Mouffe, 2000] C. Mouffe. The Democratic Paradox. Verso, (2000)

[Pesqueux, 2005] Y. Pesqueux. Corporate governance and accounting systems: a critical perspective. Critical Perspectives on Accounting, 16 (2005), pp. 797-823

[Pfeffer, 1972] J. Pfeffer. Size and Composition of Corporate Boards of Directors. Administrative Science Quarterly, 17 (1972), pp. 218-228

[Pfeffer, 1976] J. Pfeffer. Beyond Management and the Worker: The Institutional Role of Management. Academy of Management Review, (1976), pp. 36

[Pfeffer and Salancik, 1978] J. Pfeffer, G. Salancik. The External Control of Organizations a Resource Dependence Perspective. Harper and Row, (1978)

[Ray, 2005] D.M. Ray. Corporate Boards and Corporate Democracy. Journal of corporate Citizenship Winter, (2005), pp. 93-105

[Roberts et al., 2005] J. Roberts, T. Mcnulty, P. Stiles. Beyond agency conceptions of the work of the non-executive director: creating accountability in the boardroom. British Journal of Management, 16 (2005), pp. 5-26

[Robinson and Dechant, 1997] G. Robinson, K. Dechant. Building a business case for diversity. Academy of Management Executive, 11 (1997), pp. 21-30

[Scott, 1983] K.E. Scott. Corporation Law and the American Law Institute Corporate Governance Project. Stanford Law Review, 35 (1983), pp. 935-937

[Sikka, 2008] P. Sikka. Corporate Governance: what about the workers?. Accounting Auditing & Accountability, 21 (2008), pp. 955-978

[Simmers, 1998] C.A. Simmers. Executive/Board Politics in Strategic Decision Making. Journal of Business & Economic Studies, 4 (1998), pp. 37-56

[Simmons, 2004] J. Simmons. Manageing in the post-managerialist era: towards socially responsible corporate governance. Managerial Decision, 42 (2004), pp. 601-611

[Simons and Pelled, 1999] T. Simons, L. Pelled. Understanding Executive Diversity: More than Meets the Eye. Human Resource Planning, 22 (1999), pp. 49-51

[Solomon, 2007] J.F. Solomon. Corporate Governance and Accountability. 2nd, Wiley, (2007)

[Sternberg, 1997] E. Sternberg. The defects of stakeholder Theory. Corporate Governance. An International Review, (1997), pp. 3-10

[Stone, 1975] C.D. Stone. Where the Law Ends. Harper and Row, (1975)

[Thomas, 2008] Thomas, R. (2008) “New Developments in Equal Opportunities and Diversity in the Workplace in the European Union Including the United Kingdom.” Paper presented at I Workshop Sobre Diversidad, Genro, Gobierno Y Contabilidad Carmona, November 2008.

[Thompson, 1967] J.D. Thompson. Organizations in Action. McGraw-Hill, (1967)

[Tyson, 2003] L. Tyson. The Tyson Report on the Recruitment and Development of Non-Executive Directors. The Department of Trade & Industry, (2003)

[Van den Berghe and Levrau, 2004] L.A.A. Van den Berghe, A. Levrau. Evaluating Boards of Directors: what constitutes a good corporate board?. Corporate Governance, an International Review, 12 (2004), pp. 461-478

[Van der Walt and Ingley, 2003] Van der Walt, Ingley. Board Dynamics and the Influence of Professional Background, Gender and Ethnic Diversity of Directors, Corporate Governance. An International Review, 11 (2003), pp. 218-234

[Watson et al., 1993] E. Watson, K. Kumar, L. Michaelsen. Cultural Diversity's Impact on Interaction Process and Performance: Comparing Homogeneous and Diverse Task Groups. Academy of Management Journal, 36 (1993), pp. 590-603

[WestphalJ and Milton, 2000] D. WestphalJ, L.P. Milton. How experience and Network Ties Affect the Influence of Demographic Minorities on corporate boards. Administrative Science Quarterly, 45 (2000), pp. 366-398

[Williamson, 1964] O.E. Williamson. Corporate Control and Business Behavior: Managerial Objectives in a Theory of the Firm. Prentice-Hall, (1964)

[Williamson, 1981] O.E. Williamson. The Modern Corporation: Origins, Evolution, Attributes. Journal of Economic Literature, 19 (1981), pp. 1537-1569

[Williamson, 1983] O.E. Williamson. Organization Form, Residual Claimants, and Corporate Control. Journal of Law and Economics, 26 (1983), pp. 351-366

[Wolfson, 1980] N. Wolfson. A Critique of Corporate Law. University of Miami Law Review, 34 (1980), pp. 959

[Zahra and Pearce, 1983] S. Zahra, J. Pearce. Boards of Directors and Corporate Financial Performance: A Review and Integrative Model. Journal of Management, 15 (1983), pp. 291-334

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: Board diversity, the logic of difference & the logic of equivalence: a critical study of the emergence of corporate democracy. Revista de Contabilidad - Spanish Accounting Review, 13(1), 125–144.