TY - JOUR AU - Naranjo, David AU - Álvarez-Dardet Espejo, Concepción AU - Carrasco Gallego, Amalia PY - 2010/01/01 Y2 - 2024/03/28 TI - LA RELACIÓN ENTRE DIVERSIDAD, GÉNERO Y CONTABILIDAD: THE RELATIONSHIP BETWEEN DIVERSITY, GENDER AND ACCOUNTING JF - Revista de Contabilidad - Spanish Accounting Review JA - Rev. contab. VL - 13 IS - 1 SE - Artículos DO - UR - https://revistas.um.es/rcsar/article/view/375431 SP - 9-16 AB - <div>Extensive studies in management literature may be found on the effects of diversity in organizations in general, and in work teams and boards in particular (Milliken and Martins, 1996; Jackson et al, 2003; see Carpenter, Geletkanycz and Sanders, 2004). Among these effects, we may highlight the positive influence of diversity on organizational management and performance, since diversity provides managers with a broader view of problems and a rich portfolio of responses to market demands, which facilitates swift recognition of strategic opportunities (Pitcher and Smith, 2001; Carpenter et al., 2004). Research on the distinction between heterogeneous vs. homogeneous boards has focused on analyzing how organizations face changes; arguing that homogenous boards facilitate rapid decision-making and reduce the risk of conflicts within a team. Furthermore heterogeneous boards also stimulate the search of new alternatives and courses of action that enable organizations to improve corporate performance (Finkelstein and Hambrick, 1996).</div> ER -