Abstract Purpose This study aims to analyze how different types of organizational culture influence the implementation of performance-based compensation policies in family-owned micro, small and medium-sized enterprises (MSMEs) and whether the presence of the owning family in the management of the firm moderates this relationship. Theoretical framework Cameron and Quinn's (2011) typology of organizational culture and empirical evidence in the family business field were used to explain the relationship between organizational culture and performance-based compensation policies. Design/methodology/approach Hypotheses were statistically tested using a multiple hierarchical regression analysis with a cross-sectional sample of 315 family MSMEs located in three main cities in Colombia. Findings The results obtained suggest that there is no single cultural path for implementing a performance-based compensation policy in family MSMEs, even when the presence of family members in managerial positions moderates this relationship. The clan, adhocratic, and market cultures favor using a performance-based compensation policy in family-owned MSMEs. Practical & social implications of research Our results present organizational culture as a key driver of compensation. Researchers, managers, and consultants should consider the characteristics of the organizational culture before suggesting implementing performance-based compensation policies in family firms. Originality/value This work contributes to the literature on human resources and family businesses by extending the existing knowledge on the relationship between organizational culture and compensation policies related to performance in family MSMEs. Furthermore, it offers empirical evidence in the Latin American context of a relationship treated mainly from a conceptual approach and in the eastern context and developed countries.

Resumen La RSE y la gestión humana son dos enfoques que generan un aporte estratégico para las empresas. Sin embargo, en Colombia se han evidenciado dificultades para comprender su relación (Calderón, 2006; Calderón, Álvarez y Naranjo, 2011; ANDI, 2013). En ese sentido, el presente documento busca aportar en la comprensión de estos dos enfoques, acudiendo a las dimensiones del modelo propuesto por Peláez, García y Azuero (2014), y a uno de los casos de estudio elaborados por el grupo de Investigación Humanismo y Gestión (2012). A partir del caso de estudio, y de la información obtenida en las entrevistas y encuestas que lo sustentan, se describen dos de las cuatro dimensiones identificadas en el modelo, siendo esta la primera fase de un trabajo que se encuentra en desarrollo. No obstante, los resultados de esta aplicación inicial, permiten identificar tres condiciones mínimas y dos dimensiones estratégicas que evidencian el aporte de gestión humana al cumplimiento de la RSE, contrastando en una de las dimensiones, las ocho proposiciones teóricas planteadas por los autores del modelo con los resultados evidenciados en el caso. Los resultados obtenidos, en primer lugar, aportan en la comprensión de la RSE y la gestión humana, tanto en el campo académico como empresarial, y en segundo lugar, promueven la continuación del trabajo propuesto para evidenciar las dos dimensiones restantes del modelo, e invitan a generar nuevos casos de estudio para validar o fortalecer el modelo utilizado.

Abstract Corporate Social Responsibility (CSR) and Human Resource Management (HRM) are two approaches that create a strategic contribution to the business. However, in Colombia has been shown the difficulty to understand their relationship (Calderon, 2006; Calderon Alvarez and Naranjo, 2011; ANDI, 2013). In that sense, this paper contributes to understand these two approaches, based on the dimensions of model proposed by Peláez, García and Azuero (2014), and in one study case developed by the research group Humanismo y Gestión (2012). From the case study, and information obtained from interviews and surveys that support it, we described two of the four dimensions identified in the model. It's the first phase from a job that is in development. Nevertheless, the results of this initial application showed three minimum conditions and two strategic dimensions that evidenced the contribution of HRM to accomplish the CSR. Furthermore, we contrasted eight theoretical propositions raised by the authors in one of their dimension, with the facts evidenced in the case. The results will contribute on understanding the CSR and HRM in academic and business field, and secondly, they will promote the continuation of the work proposed to demonstrate the other two dimensions of the model, and they will invite to generate new case studies to validate or to strengthen the model used.

El presente trabajo tiene como objetivo explicar la relación entre la Responsabilidad Social Empresarial (RSE) y la Gestión Humana, aplicando un modelo explicativo en una empresa colombiana. La empresa corresponde a un caso de estudio elaborado por el grupo de investigación Humanismo y Gestión (2012), mediante entrevistas en profundidad a personal directivo y cuestionarios dirigidos a los trabajadores. Los resultados, producto de la revisión bibliográfica, el análisis del caso y la aplicación del modelo, permiten por un lado, evidenciar y describir las condiciones y dimensiones que explican la relación entre la RSE y la Gestión Humana desde una perspectiva estratégica, y por otro lado, identificar alternativas de investigación para validar las relaciones establecidas en el modelo propuesto, así como abarcar nuevas cuestiones. Finalmente, la contribución de estos resultados son en el campo académico y empresarial, especialmente para investigadores en gestión humana y RSE que deseen explorar alternativas de investigación, así como para el empresariado colombiano y estudiantes que estén interesados en generar estrategias desde estos dos enfoques para las empresas.

This work is intended to provide an explanation of the relationship between corporate social responsibility (CSR) and human resource management based on the implementation of an explanatory model at a Colombian company. The company is a case study prepared by the humanism and management research team (2012) using in-depth interviews with management staff and questionnaires geared to workers. On the one hand, the findings, which are the result of bibliographic review, case analysis, and implementation of the model, make it possible to observe and describe the conditions and dimensions that explain the relationship between CSR and human resource management from a strategic perspective. On the other hand, they are also useful for identifying research alternatives to validate the relationships established in the proposed approach and to address new issues. Lastly, these findings make a contribution to the academic and business fields, particularly for CSR and human resource management researchers who wish to explore research alternatives as well as for Colombian businessmen and students who are interested in creating strategies for companies based on these two approaches.

O presente trabalho tem como objetivo explicar a relação entre a Responsabilidade Social Empresarial (RSE) e a Gestão Humana, aplicando um modelo explicativo en uma empresa colombiana. A empresa corresponde a um caso de estudo elaborado pelo grupo de investigação Humanismo e Gestión (2012), mediante entrevistas em profundidade a funcionários com funções de direção e questionários dirigidos aos trabalhadores. Os resultados, produto da revisão bibliográfica, a análise do caso e a aplicação do modelo, permitem por um lado, evidenciar e descrever as condições e dimensões que explicam a relação entre a RSE e a Gestão Humana, a partir de uma perspectiva estratégica, e por outro lado, identificar alternativas de investigação para validar as relações estabelecidas no modelo proposto, assim como abarcar novas questões. Finalmente, a contribução desses resultados são no campo académico e empresarial, especialmente para investigadores em gestão humana e RSE que desejam explorar alternativas de investigação, assim como para o empresariado colombiano e estudiantes que estão interessados em gerar estratégias a partir dos enfoques para as empresas

El presente artículo contiene un análisis de resultados sobre cuatro estudios de caso elaborados con el objetivo de identificar y categorizar las prácticas de Responsabilidad Social Empresarial (RSE), orientadas desde las áreas funcionales de Gestión Humana hacia los trabajadores de cuatro empresas del suroccidente colombiano. Los resultados provienen de una investigación cualitativa y exploratoria finalizada por el Grupo Humanismo y Gestión de la Universidad del Valle en el 2010, como respuesta a una agenda de investigación incipiente sobre la vinculación de la RSE con los procesos de Gestión Humana en las organizaciones, particularmente en el contexto colombiano.

O presente artigo contém uma análise de resultados sobre quatro estudos de caso elaborados com o objetivo de identificar e categorizar as práticas de Responsabilidade Empresarial (RSE), orientadas a partir das áreas funcionais de Gestão Humana aos trabalhadores de quatro empresas do sudoeste colombiano. Os resultados provêm de uma pesquisa qualitativa e exploratória finalizada pelo Grupo Humanismo e Gestão da Universidade del Valle em 2010, como resposta a uma agenda de pesquisa incipiente sobre a vinculação da RSE com os processos de Gestão Humana nas organizações, particularmente no contexto colombiano.

This article contains an analysis of results of four case studies, developed with the aim of identifying and categorizing the Corporate Social Responsibility (CSR) practices from the functional areas of Human Resources to employees of four companies in southwestern Colombia. The results come from an exploratory and qualitative research, completed by Humanismo y Gestión, a research group of the Universidad del Valle in 2010, in response to an emerging research agenda about the link between Corporate Social Responsibility (CSR) with Human management processes in organizations, particularly in the Colombian context.

Cet article présente une analyse des résultats de quatre études de cas visant à identifier et catégoriser les pratiques de responsabilité sociale entrepreneuriale [RSE ] menées depuis les domaines fonctionnels de gestion des ressources humaines vers les travailleurs, dans quatre entreprises de la Région Sud-Ouest. Les résultats proviennent d'une recherche qualitative et exploratoire réalisée en 2010 par le Groupe "Humanisme et Gestion" de l'Université del Valle de Cali dans le cadre d'un projet de programme de recherche sur l'intégration de la RSE dans les processus de gestion des ressources humaines dans les organisations, en particulier dans le contexte colombien.