Implícitos epistemológicos en la construcción de la realidad empresarial desde la gerencia evaluativa

In the contemporary business landscape, characterized by uncertainty and complexity, it is imperative to develop an innovative understanding of management. Beyond traditional management, we need an evaluative management approach that impacts decision-making, optimizes resource valuation, and fosters commitment. These imperative demands a deep epistemological reflection, that’s why the overall purpose of this study was to interpret business reality from the epistemological perspective of evaluative management. The hermeneutic phenomenological method was employed, from which new understandings of this phenomenon emerged. The findings revealed two emerging categories: "the reflective evaluation of business processes" and "the transcendence of the traditional dominant function of the firm." It is concluded that management must be conceived beyond a technical procedure. It is crucial to integrate cultural dynamics, interpersonal relationships, and the subjectivity of human experience as central elements to foster organizational efficiency and resilience.