Gobierno corporativo en instituciones prestadoras de servicios de salud en Colombia: un análisis basado en la circular externa 0003 de 2018
Palabras clave:
gobierno corporativo, sector salud, instituciones prestadoras de servicios de salud IPS, gobernanza organizacional, transparencia organizacional
Resumen
Este estudio analiza el cumplimiento del gobierno corporativo en una institución prestadora de servicios privada del Caribe colombiano, a partir de los lineamientos de la Circular Externa 0003 de 2018. Se parte del reconocimiento de una brecha entre la adopción formal de instrumentos de gobernanza, como el código de ética y las políticas de buen gobierno, y su implementación efectiva en la vida organizacional. Para comprender esta dinámica, se adoptó un enfoque metodológico mixto que combinó revisión documental, entrevistas a directivos y una encuesta aplicada a 100 trabajadores. Los resultados muestran que, si bien las instituciones prestadoras de servicios cuentan con estructuras y documentos normativos, su apropiación por parte del personal es limitada. Se identifican debilidades en la capacitación, centralización en la toma de decisiones, escasa participación de los grupos de interés y falta de mecanismos sistemáticos de evaluación a la alta dirección. A pesar de algunos avances en transparencia, persisten vacíos en la divulgación de información y en la gestión de conflictos de interés. El estudio concluye que el gobierno corporativo no puede reducirse a una exigencia normativa, sino que requiere procesos de apropiación cultural y fortalecimiento institucional. Se propone ampliar el análisis a más instituciones prestadoras de servicios, incorporar la voz de los usuarios y explorar el vínculo entre gobernanza, calidad y sostenibilidad.
Citas
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Agnihotri, A., & Arora, S. (2021). Study of corporate governance in government hospitals: A case study of the emerging market. Corporate Governance and Sustainability Review, 5(1), 8–14. https://doi.org/10.22495/cgsrv5i1p1
Aguilera, R. V. (2009). A comparative analysis of corporate governance systems in Latin America: Argentina, Brazil, Chile, Colombia, and Venezuela. En R. W. McGee (Ed.), Corporate Governance in Developing Economies (pp. 151–171). Springer. https://doi.org/10.1007/978-0-387-84833-4_17
Aguilera, R. V., & Cuervo-Cazurra, A. (2004). Codes of good governance worldwide: What is the trigger? Organization Studies, 25(3), 415–443. https://doi.org/10.1177/0170840604040669
Aguilera, R. V., Filatotchev, I., Gospel, H., & Jackson, G. (2008). An organizational approach to comparative corporate governance: Costs, contingencies, and complementarities. Organization Science, 19(3), 475–492. https://doi.org/10.1287/orsc.1070.0322
Alonso Botero, J., Medina Gaspar, D., Arellano Morales, M., & Echeverri Durán, C. (2021). Evaluación del sistema de salud colombiano: Una revisión en el marco de la Ley Estatutaria en Salud de 2015 [Trabajo de investigación]. Asociación Nacional de Instituciones Financieras. https://www.anif.com.co/wp-content/uploads/2021/08/anif-doc-final-def.pdf
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Appiah, K. O., Kon-Naah, M. A., Bashiru, J., Drammeh, P. H., & Tuffour, S. (2017). Corporate governance and records management in private and public hospitals in Ghana. Records Management Journal, 27(1), 42–56. https://doi.org/10.1108/RMJ-07-2015-0027
Baumeister, R. F., & Leary, M. R. (1997). Writing narrative literature reviews. Review of General Psychology, 1(3), 311-320. https://doi.org/10.1037/1089-2680.1.3.311
Borisova, G., Brockman, P., Salas, J. M., & Zagorchev, A. (2012). Government ownership and corporate governance: Evidence from the EU. Journal of Banking & Finance, 36(11), 2917–2934. https://doi.org/10.1016/j.jbankfin.2012.01.008
Braithwaite, J., & Travaglia, J. F. (2008). An overview of clinical governance policies, practices and initiatives. Australian Health Review, 32(1), 10–22. https://doi.org/10.1071/AH080010
Brandão, C., Rego, G., Duarte, I., & Nunes, R. (2013). Social responsibility: A new paradigm of hospital governance? Health Care Analysis, 21(4), 390–402. https://doi.org/10.1007/s10728-012-0206-3
Brown, A. (2019). Understanding corporate governance of healthcare quality: A comparative case study of eight Australian public hospitals. BMC Health Services Research, 19(1), 725. https://doi.org/10.1186/s12913-019-4593-0
Chambers, N. (2012). Healthcare board governance. Journal of Health Organization and Management, 26(1), 6–14. https://doi.org/10.1108/14777261211211133
Chen, X. Y. (2024). A literature review of corporate governance. Edelweiss Applied Science and Technology, 8(6), 8945–8949. https://doi.org/10.55214/25768484.v8i6.3916
Collier, J., & Esteban, R. (2007). Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1), 19–33. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-8608.2006.00466.x
Correa Mejía, D. A., Quintero Castaño, J. D., Gómez Orozco, S., & Castro Castro, C. M. (2020). El gobierno corporativo, un pilar indispensable para el desempeño financiero. Universidad & Empresa, 22(38), 40–64. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.6975
Crano, W. D., Brewer, M. B., & Lac, A. (2014). Principles and methods of social research. Routledge. https://doi.org/10.4324/9781315768311
de Leeuw, E. (2017). Engagement of sectors other than health in integrated health governance, policy, and action. Annual Review of Public Health, 38, 329–349. https://doi.org/10.1146/annurev-publhealth-031816-044309
Demirag, I., Sudarsanam, S., & Wright, M. (2000). Corporate governance: Overview and research agenda. British Accounting Review, 32(4), 341–354. https://doi.org/10.1006/bare.2000.0146
Denis, D. K., & McConnell, J. J. (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38(1), 1–36. https://doi.org/10.2307/4126762
Drews, M. (2010). Measuring the business and societal benefits of corporate responsibility. Corporate Governance: The International Journal of Business in Society, 10(4), 421–431. https://doi.org/10.1108/14720701011069650
Eeckloo, K., Van Herck, G., Van Hulle, C., & Vleugels, A. (2004). From corporate governance to hospital governance: Authority, transparency and accountability of Belgian non-profit hospitals’ board and management. Health Policy, 68(1), 1–15. https://doi.org/10.1016/j.healthpol.2003.07.009
Flórez-Parra, J. M., López-Pérez, M. V., & López-Hernández, A. M. (2017). Corporate governance in Colombian universities. International Journal of Disclosure and Governance, 14(3), 254–268. https://doi.org/10.1177/0020852317707331
Ganga, F. A., & Vera, J. R. (2008). El gobierno corporativo: consideraciones y cimientos teóricos. Cuadernos De Administración, 21(35). https://revistas.javeriana.edu.co/index.php/cuadernos_admon/article/view/3972
Guerrero, R., Isabel Gallego, A., & Becerril-Montekio, V. (2011). Sistema de salud de Colombia. Salud Pública De México, 53. https://saludpublica.mx/index.php/spm/article/view/5036
Ho, C.-K. (2005). Corporate governance and corporate competitiveness: An international analysis. Corporate Governance: An International Review, 13(2), 211–253. https://doi.org/10.1111/j.1467-8683.2005.00419.x
Nightingale, A. (2009). A guide to systematic literature reviews. Surgery (Oxford), 27(9), 381-384. https://doi.org/10.1016/j.mpsur.2009.07.005
Organización para la Cooperación y el Desarrollo Económico-OECD. (2023). G20/OECD Principles of Corporate Governance 2023. OECD Publishing. https://www.oecd.org/corporate/principles-corporate-governance/
Papachristou, G. K., & Papachristou, M. K. (2014). The worthiness of corporate governance in public sector: The case of public healthcare sector in Greece. Corporate Ownership & Control, 12(1), 490–501. https://doi.org/10.22495/cocv12i1c5p4
Salazar, B., Quintero, Y. A., Balanta, K., Lopez, O. M., y Andrade, K. V. (2024). Desarrollo del Sistema de Salud Colombiano desde 1950 Hasta el Año 2021. Ciencia Latina Revista Científica Multidisciplinar, 8(1), 4116-4136. https://doi.org/10.37811/cl_rcm.v8i1.9759
Smith, M., Mathur, N., & Skelcher, C. (2006). Corporate governance in a collaborative environment: What happens when government, business and civil society work together? Corporate Governance: An International Review, 14(3), 155–163. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-8683.2006.00496.x
Superintendencia Nacional de Salud. (2018). Circular Externa No. 0003 de 2018. Instrucciones generales para la implementación de mejores prácticas organizacionales - Código de Conducta y de Buen Gobierno IPS. https://docs.supersalud.gov.co/PortalWeb/metodologias/OtrosDocumentosMetodologias/abec%C3%A9-c%C3%B3digo-de-conducta-y-buen-gobierno-IPS.pdf
Taylor, S. J., Bogdan, R., & DeVault, M. L. (2015). Introduction to qualitative research methods: A guidebook and resource. John Wiley & Sons.
Torres, A. G., & Arango D. (2019). Estado actual de las buenas prácticas de gobierno corporativo en las fundaciones del sector salud en el departamento del Quindío. Revista Visión Contable, (19), 147–181. https://doi.org/10.24142/rvc.n19a7
Urdaneta, G. A., Ríos, D. E., y Terán, V. A. (2021). Gestión humanizada de servicios hospitalarios: Percepción de los actores responsables del servicio en Colombia. Revista de Ciencias Sociales (Ve), 27(Esp. 4), 534–547. https://produccioncientificaluz.org/index.php/rcs/article/view/35949
van der Baaren, L. M., Gifford, R. E., van der Baan, N. A., Sosef, M. N., Blaauw, J. H., Bennink, R. J., & Heyligers, I. C. (2025). An exploration of governance in teaching hospitals in the Netherlands focused on educational objectives. BMC Medical Education, 25(88). https://doi.org/10.1186/s12909-025-06680-3
Young, S., & Thyil, V. (2014). Corporate social responsibility and corporate governance: Role of context in international settings. Journal of Business Ethics, 122, 1-24. https://doi.org/10.1007/s10551-013-1745-8
Achiro, L. O., Tauringana, V., & Alta’any, M. (2024). Corporate governance and financial performance: The case of English NHS hospitals. International Journal of Public Sector Management, 37(7), 896-912. https://doi.org/10.1108/IJPSM-02-2024-0061
Afriyie, S. O., Kong, Y., Ampimah, B. C., Akuamoah, C. D., Vanderpuije, L. N. O., & Xinlei, Z. (2020). Verifying the impact of corporate governance on hospital performance on HIV and malaria control: A structural equation modelling approach. International Journal of Health Planning and Management, 35(1), 22–35. https://doi.org/10.1002/hpm.2809
Agnihotri, A., & Arora, S. (2021). Study of corporate governance in government hospitals: A case study of the emerging market. Corporate Governance and Sustainability Review, 5(1), 8–14. https://doi.org/10.22495/cgsrv5i1p1
Aguilera, R. V. (2009). A comparative analysis of corporate governance systems in Latin America: Argentina, Brazil, Chile, Colombia, and Venezuela. En R. W. McGee (Ed.), Corporate Governance in Developing Economies (pp. 151–171). Springer. https://doi.org/10.1007/978-0-387-84833-4_17
Aguilera, R. V., & Cuervo-Cazurra, A. (2004). Codes of good governance worldwide: What is the trigger? Organization Studies, 25(3), 415–443. https://doi.org/10.1177/0170840604040669
Aguilera, R. V., Filatotchev, I., Gospel, H., & Jackson, G. (2008). An organizational approach to comparative corporate governance: Costs, contingencies, and complementarities. Organization Science, 19(3), 475–492. https://doi.org/10.1287/orsc.1070.0322
Alonso Botero, J., Medina Gaspar, D., Arellano Morales, M., & Echeverri Durán, C. (2021). Evaluación del sistema de salud colombiano: Una revisión en el marco de la Ley Estatutaria en Salud de 2015 [Trabajo de investigación]. Asociación Nacional de Instituciones Financieras. https://www.anif.com.co/wp-content/uploads/2021/08/anif-doc-final-def.pdf
Alta’any, M., Tauringana, V., & Achiro, L. O. (2024). The impact of corporate governance on the cancer waiting time target of the English National Health Service hospitals. Corporate Governance, 7(1). https://doi.org/10.1108/CG-02-2024-0107
Appiah, K. O., Kon-Naah, M. A., Bashiru, J., Drammeh, P. H., & Tuffour, S. (2017). Corporate governance and records management in private and public hospitals in Ghana. Records Management Journal, 27(1), 42–56. https://doi.org/10.1108/RMJ-07-2015-0027
Baumeister, R. F., & Leary, M. R. (1997). Writing narrative literature reviews. Review of General Psychology, 1(3), 311-320. https://doi.org/10.1037/1089-2680.1.3.311
Borisova, G., Brockman, P., Salas, J. M., & Zagorchev, A. (2012). Government ownership and corporate governance: Evidence from the EU. Journal of Banking & Finance, 36(11), 2917–2934. https://doi.org/10.1016/j.jbankfin.2012.01.008
Braithwaite, J., & Travaglia, J. F. (2008). An overview of clinical governance policies, practices and initiatives. Australian Health Review, 32(1), 10–22. https://doi.org/10.1071/AH080010
Brandão, C., Rego, G., Duarte, I., & Nunes, R. (2013). Social responsibility: A new paradigm of hospital governance? Health Care Analysis, 21(4), 390–402. https://doi.org/10.1007/s10728-012-0206-3
Brown, A. (2019). Understanding corporate governance of healthcare quality: A comparative case study of eight Australian public hospitals. BMC Health Services Research, 19(1), 725. https://doi.org/10.1186/s12913-019-4593-0
Chambers, N. (2012). Healthcare board governance. Journal of Health Organization and Management, 26(1), 6–14. https://doi.org/10.1108/14777261211211133
Chen, X. Y. (2024). A literature review of corporate governance. Edelweiss Applied Science and Technology, 8(6), 8945–8949. https://doi.org/10.55214/25768484.v8i6.3916
Collier, J., & Esteban, R. (2007). Corporate social responsibility and employee commitment. Business Ethics: A European Review, 16(1), 19–33. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-8608.2006.00466.x
Correa Mejía, D. A., Quintero Castaño, J. D., Gómez Orozco, S., & Castro Castro, C. M. (2020). El gobierno corporativo, un pilar indispensable para el desempeño financiero. Universidad & Empresa, 22(38), 40–64. https://doi.org/10.12804/revistas.urosario.edu.co/empresa/a.6975
Crano, W. D., Brewer, M. B., & Lac, A. (2014). Principles and methods of social research. Routledge. https://doi.org/10.4324/9781315768311
de Leeuw, E. (2017). Engagement of sectors other than health in integrated health governance, policy, and action. Annual Review of Public Health, 38, 329–349. https://doi.org/10.1146/annurev-publhealth-031816-044309
Demirag, I., Sudarsanam, S., & Wright, M. (2000). Corporate governance: Overview and research agenda. British Accounting Review, 32(4), 341–354. https://doi.org/10.1006/bare.2000.0146
Denis, D. K., & McConnell, J. J. (2003). International corporate governance. Journal of Financial and Quantitative Analysis, 38(1), 1–36. https://doi.org/10.2307/4126762
Drews, M. (2010). Measuring the business and societal benefits of corporate responsibility. Corporate Governance: The International Journal of Business in Society, 10(4), 421–431. https://doi.org/10.1108/14720701011069650
Eeckloo, K., Van Herck, G., Van Hulle, C., & Vleugels, A. (2004). From corporate governance to hospital governance: Authority, transparency and accountability of Belgian non-profit hospitals’ board and management. Health Policy, 68(1), 1–15. https://doi.org/10.1016/j.healthpol.2003.07.009
Flórez-Parra, J. M., López-Pérez, M. V., & López-Hernández, A. M. (2017). Corporate governance in Colombian universities. International Journal of Disclosure and Governance, 14(3), 254–268. https://doi.org/10.1177/0020852317707331
Ganga, F. A., & Vera, J. R. (2008). El gobierno corporativo: consideraciones y cimientos teóricos. Cuadernos De Administración, 21(35). https://revistas.javeriana.edu.co/index.php/cuadernos_admon/article/view/3972
Guerrero, R., Isabel Gallego, A., & Becerril-Montekio, V. (2011). Sistema de salud de Colombia. Salud Pública De México, 53. https://saludpublica.mx/index.php/spm/article/view/5036
Ho, C.-K. (2005). Corporate governance and corporate competitiveness: An international analysis. Corporate Governance: An International Review, 13(2), 211–253. https://doi.org/10.1111/j.1467-8683.2005.00419.x
Nightingale, A. (2009). A guide to systematic literature reviews. Surgery (Oxford), 27(9), 381-384. https://doi.org/10.1016/j.mpsur.2009.07.005
Organización para la Cooperación y el Desarrollo Económico-OECD. (2023). G20/OECD Principles of Corporate Governance 2023. OECD Publishing. https://www.oecd.org/corporate/principles-corporate-governance/
Papachristou, G. K., & Papachristou, M. K. (2014). The worthiness of corporate governance in public sector: The case of public healthcare sector in Greece. Corporate Ownership & Control, 12(1), 490–501. https://doi.org/10.22495/cocv12i1c5p4
Salazar, B., Quintero, Y. A., Balanta, K., Lopez, O. M., y Andrade, K. V. (2024). Desarrollo del Sistema de Salud Colombiano desde 1950 Hasta el Año 2021. Ciencia Latina Revista Científica Multidisciplinar, 8(1), 4116-4136. https://doi.org/10.37811/cl_rcm.v8i1.9759
Smith, M., Mathur, N., & Skelcher, C. (2006). Corporate governance in a collaborative environment: What happens when government, business and civil society work together? Corporate Governance: An International Review, 14(3), 155–163. https://onlinelibrary.wiley.com/doi/abs/10.1111/j.1467-8683.2006.00496.x
Superintendencia Nacional de Salud. (2018). Circular Externa No. 0003 de 2018. Instrucciones generales para la implementación de mejores prácticas organizacionales - Código de Conducta y de Buen Gobierno IPS. https://docs.supersalud.gov.co/PortalWeb/metodologias/OtrosDocumentosMetodologias/abec%C3%A9-c%C3%B3digo-de-conducta-y-buen-gobierno-IPS.pdf
Taylor, S. J., Bogdan, R., & DeVault, M. L. (2015). Introduction to qualitative research methods: A guidebook and resource. John Wiley & Sons.
Torres, A. G., & Arango D. (2019). Estado actual de las buenas prácticas de gobierno corporativo en las fundaciones del sector salud en el departamento del Quindío. Revista Visión Contable, (19), 147–181. https://doi.org/10.24142/rvc.n19a7
Urdaneta, G. A., Ríos, D. E., y Terán, V. A. (2021). Gestión humanizada de servicios hospitalarios: Percepción de los actores responsables del servicio en Colombia. Revista de Ciencias Sociales (Ve), 27(Esp. 4), 534–547. https://produccioncientificaluz.org/index.php/rcs/article/view/35949
van der Baaren, L. M., Gifford, R. E., van der Baan, N. A., Sosef, M. N., Blaauw, J. H., Bennink, R. J., & Heyligers, I. C. (2025). An exploration of governance in teaching hospitals in the Netherlands focused on educational objectives. BMC Medical Education, 25(88). https://doi.org/10.1186/s12909-025-06680-3
Young, S., & Thyil, V. (2014). Corporate social responsibility and corporate governance: Role of context in international settings. Journal of Business Ethics, 122, 1-24. https://doi.org/10.1007/s10551-013-1745-8
Publicado
2025-09-30
Cómo citar
Carbal Herrera, A., De La Hoz Suárez, B., & Márquez Carrascal, J. (2025). Gobierno corporativo en instituciones prestadoras de servicios de salud en Colombia: un análisis basado en la circular externa 0003 de 2018. Revista Venezolana De Gerencia, 30(112), 1930-1944. https://doi.org/10.52080/rvgluz.30.112.16
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