Portal de Periódicos da CAPES

Revisión conceptual de los factores de riesgo psicosocial laboral y algunas herramientas utilizadas para su medición en Colombia

2017; Volume: 14; Issue: 1 Linguagem: Inglês

10.18041/libemp.2017.v14n1.27107

2538-9904

Andrés Lisímaco Polanco-Martínez, Mónica García Solarte,

Business, Education, Mathematics Research

This work is aimed at identifying factors that influence the making of financial decisions of small and medium-sized companies in the construction sector in the city of Popayan. To this end, the qualitative method was employed, and information was collected based on semi-structured interviews with the following categories: Characterization of managers’ education and experience; organizational environment; making of business decisions; subjective aspects of decision-making. The findings of this research revealed that managers in the construction industry make financial decisions relying on factors such as knowledge, experience, and intuition. This makes it possible to infer that these managers follow a decision-making approach that is immersed in the theory of limited rationality. It also demonstrates that managers use information from financial statements to make their decisions and place great importance on aspects such as profitability and costs. The findings also showed that companies make their plans on a short-term basis because of their limited use of forecasting and environmental analysis tools.