Generalidades

El desarrollo de los sistemas capitalistas en el siglo XX ha estado acompañado del surgimiento y configuración de nuevas instituciones o reglas de juego que regulan el intercambio económico. En este contexto surge la necesidad de definir y establecer buenas prácticas de gobierno corporativo, buscando maximizar y revertir el bienestar económico generado por las empresas a los diferentes grupos de interés asociados con las mismas. No sólo se trata de garantizar un retorno a los inversionistas, sino al mismo tiempo salvaguardar los intereses de los empleados, clientes, proveedores

y, en general, de la sociedad como un todo (Guzmán y Trujillo, 2012).

Sin embargo, este análisis centrado en organizaciones lucrativas permite el surgimiento de dos cuestionamientos: primero, ¿la preocupación por buenas prácticas de gobierno es también pertinente en instituciones sin ánimo de lucro como son las de educación superior?; segundo, si la respuesta es afirmativa, ¿a quién beneficia la implementación de buenas prácticas de gobierno en estas organizaciones?

Lipman y Lipman (2006) reseñan el caso de la Organización No Gubernamental (ONG) The Nature Conservancy, el grupo filantrópico más grande del mundo dedicado a la preservación del medio ambiente, para resaltar la importancia de las buenas prácticas de gobierno en las organizaciones sin ánimo de lucro. De acuerdo con los autores, en mayo de 2003 el Washington Post llamó la atención sobre las operaciones de esta organización señalando que la revelación de información respecto a la compensación del gerente durante el año 2001 había omitido componentes lucrativos: un bono de vinculación por 75.000 dólares, un complemento para cubrimiento de costos por 75.000 dólares y un préstamo para vivienda por 1.55 millones de dólares.

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