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Management Planning

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Management Planning Paper

Universidad of Phoenix

MGT/330 – Management: Theory, Practice, and Application

Prof. Richard Valdés-González

17 de noviembre de 2008

Legal La firma Arthur Andersen dedicada a la auditoria de otras compañías (1999) reconoce la necesidad de acelerar el flujo de la información que tiene valor, desde los individuos a la organización y de vuelta a los individuos, de modo que ellos puedan usarla para crear valor para los clientes. Pero en la auditoria de Enron olvidaron su filosofía y violaron varias leyes, la que no solamente afecto su reputación, si no que afecto la reputación de toda profesión de contable en general. Los errores que cometieron fueron la destrucción de documentos importantes y hacerse de la vista larga ante practicas contables fraudulentas de Enron, las personas a cargo no cumplieron con su trabajo ya fuera intencionalmente o por negligencia. Así también, la actitud del director general de Arthur Andersen que destituyo a Carl E. Bass de AA de su papel de velar por que se respetaran las normas de contabilidad de Enron. Bass lo que hizo fue poner muchas objeciones sobre las continuas violaciones contables de Enron. Pero como auditar la compañía de
Enron generaría una cuenta lucrativa para Arthur Andersen (100 millones anuales) y convenció a mas de 14 socios para no abandonar la cuenta de Enron. Obviamente, la actitud política general estaba menos preocupada de proteger los intereses de los accionistas que de los directivos. Ahora en la era post-Enron se esta considerando una serie de nuevas leyes y normas. Entre las nuevas leyes que se han emitido se destaca la Ley Sarbanes-Oxley (2002, 1), que pretende: Aumentar las penas por delitos societarios; Aumentar los requerimientos de desglose de información para informes de periódicos; Aumentar la autoridad y responsabilidad de los comités de auditoria; Crear un nuevo PCAOB (Comité de supervisión contable de empresas cotizadas; Definir estándares de responsabilidad profesional para los abogados; Limitar el alcance de los servicios que los auditores pueden prestar a sus clientes; Acelerar el desglose de las actividades de información privilegiada; y Eliminar los préstamos a directivos y administradores. Al hilo de esta normativa, la SEC emitió (en agosto de 2002) el Documento
34-46079. Este ofrece nuevas recomendaciones y un resumen de las diferencias entre las disposiciones de la sección 403 (de la ley Sabarnes-Oxley) y una propuesta previa emitida por la SEC. Aparte de estos documentos, la FASB
(2002) emitio un Exposure Draft, denominado Proposed Interpretation-
Consolidation of Certain Special-Purpose Entities, an Interpretation of ARB No.
51. Este documento pretende evitar futuros abusos de la legislación anterior sobre las SPEs (Entidades de Propósito Especial) y de los aspectos que no estaban regulados. Ética A raíz del de una serie continuada de escándalos en el ámbito empresarial, y cuyo origen era fácil detectar en una importante falta de valores éticos; es imprescindible destacar el papel que tiene esta pequeña acepción en el comportamiento de las organizaciones. Esto se desprende y trasciende con el hundimiento de empresas emblemáticas, como por ejemplo Arthur Andersen, siendo de diversa índole, pero teniendo un denominador en común, la falta de transparencia en los procesos de esta empresa y la falta de entendimiento de la ética reducida a un punto de vista superficial y ambicioso. La manera en que se dirige una empresa está basada en decisiones, y las decisiones en juicios de valor que hacen las personas para tomar tales decisiones. Si esto es así, el fundamento del gobierno corporativo no es ni más ni menos que la ética. Pero no es cualquier tipo de ética, cuando hablamos de responsabilidad social empresarial, hablamos de la ética de la responsabilidad, es decir, la capacidad que tiene una empresa para asumir las consecuencias de sus actos como propias y prevenir o mitigar sus efectos negativos. El caso que nos ocupa, la empresa internacional de auditoría, Arthur Andersen, que debió cerrar sus puertas y vender sus operaciones en el mundo entero como efecto de la destrucción de evidencia en la investigación de uno de sus clientes, la empresa americana de energía Enron, llenó de muchas páginas de análisis de especialistas empresariales con opiniones sobre los errores en las decisiones gerenciales. Pocos concluyeron que se trataba de tomar a la ligera o entender equivocadamente el fundamento ético de la empresa. Este ejemplo es una idea extraña u opuesta a la opinión común, pues mientras la empresa tomaba decisiones gerenciales poco éticas, la auditoría dentro de su plan de donaciones y patrocinios en varios años entregó millones de dólares para un programa conjunto a una inmensa cantidad de universidades que buscaba concienzar y educar a muchos estudiantes del área de negocios y finanzas sobre la ética empresarial Para muchos la responsabilidad social de la empresa de auditoría estaba cumpliéndose con estas donaciones. Sin embargo, no es solamente la buena voluntad para donar recursos en proyectos de interés social, sino que es parte integral de la gestión al interior de la empresa. Si Arthur Andersen hubiera aplicado las enseñanzas de los cursos que estaba financiando con su política de filantropía, probablemente todavía existiría en el mercado. Lo sucedido con Arthur Andersen está sucediendo también en otros países donde muchos empresarios toman decisiones de negocios a la luz de criterios básicos de rentabilidad o de supervivencia, sin darse cuenta que el mundo ha cambiado y que además de estos criterios, aparecieron otros de mayor envergadura, que son los sostenibles. Lo sostenible se sustenta en la lógica de la ética de la responsabilidad, pues intenta prevenir o mitigar los efectos negativos de las acciones empresariales, con visos de una relación sustentable de largo plazo, con el entorno económico, social y ambiental. . Arthur Andersen, como empresa, debió tener como norte el que su propósito no era producir ganancias, sino producir ganancias de modo que la empresa pudiera hacer algo más o mejor, donde se pudiera reconciliar las normas, las realidades económicas y sus niveles de desarrollo, enfatizando éticamente hablando en sus principios y valores. Se debió evaluar una estrategia propuesta no solamente en términos de resultado empresarial previstos, sino en términos de un impacto más amplio. Se debieron tomar en cuenta diversos factores, como por ejemplo, medir el desempeño y los resultados a corto y largo plazo. Todas estas cuestiones se debieron examinar en el contexto de facultar a los gerentes para que adoptaran medidas basadas en valores. La ética, más allá de reflexiones filosóficas complejas, es un ejercicio cotidiano para entender el efecto positivo o negativo que tiene las decisiones en todos los ámbitos, sin pecar de antiéticos, no sólo en el de la rentabilidad que hubiera garantizado la existencia de Arthur Andersen, sino en medio de un ambiente más exigente con el comportamiento de las corporaciones.

Referencias :

Mattessich, R. Lecciones de Enron y Arthur Andersen Co.

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