Corporate corruption management: A proposal for an accountability framework: Gestión de la corrupción empresarial: Una propuesta de marco de rendición de cuentas

Orencio Vázquez Oteo; Nicolas Garcia-Torea; Marta de la Cuesta-González

doi:10.6018/rcsar.543701

Autores/as

Orencio Vázquez Oteo Universidad Nacional a Distancia-UNED, Madrid-SPAIN
Nicolas Garcia-Torea Universidad de Burgos, Burgos-SPAIN https://orcid.org/0000-0003-4301-3517
Marta de la Cuesta-González Universidad Nacional a Distancia-UNED, Madrid-SPAIN https://orcid.org/0000-0002-5401-7081

DOI: https://doi.org/10.6018/rcsar.543701

Palabras clave: Anticorrupción, Divulgación, Rendición de cuentas, Investigación colaborativa

Agencias de apoyo

Spanish Agencia Estatal de Investigación (RTI2018-099920-B-I00)
Junta de Castilla y León (BU069P20)

Resumen

Este estudio propone un marco de rendición de cuentas en materia de anticorrupción que cubre aspectos temáticos e indicadores relevantes que las grupos de interés requieren para evaluar el compromiso de las empresas para combatir las prácticas corruptas. Basándose en premisas que sustentan el enfoque dialógico, el estudio desarrolla un ejercicio de investigación colaborativa con grupos de interés españoles organizado en dos fases para recopilar e integrar sus múltiples puntos de vista. Primero, se realizaron entrevistas semiestructuradas con actores que representaban a grupos de interés relevantes para identificar aspectos temáticos considerados clave para evaluar la lucha contra la corrupción por parte de las empresas. Luego, se organizó un grupo focal con representantes de potenciales usuarios de la información para definir un conjunto de indicadores adecuados para evaluar esos aspectos. El marco de rendición de cuentas resultante consta de 68 indicadores que evalúan 27 aspectos temáticos clave agrupados en cuatro bloques generales. Los resultados del trabajo son útiles para los reguladores y gerentes, particularmente en la UE, donde las empresas deben informar sobre anticorrupción. Desde una perspectiva metodológica, el estudio muestra la utilidad del enfoque dialógico en contabilidad para diseñar espacios donde las empresas y las partes interesadas puedan interactuar, colaborar y discutir la información que las primeras deben proporcionar para permitir que las segundas evalúen el compromiso corporativo en materia de cuestiones sociales y medioambientales, como la lucha contra la corrupción.

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Gestión de la corrupción empresarial: Una propuesta de marco de rendición de cuentas