Abstract
In this paper, the authors discuss the impact of corporate governance structure on human resource management and financial performance in the context of Colombian business environment. For this purpose, the paper will analyze the concept of corporative governance and discuss the streams of thought that study both the structure of corporate governance as the behavior of managers, the agency theory and stewardship theory. The methodological development aims to test four models by using regression analysis. The results allow to identify that the structure of corporate governance and distinctive capabilities of human resource are positively related to company performance, but this does not explain the attitude steward of the CEO and collaboration systems.
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