El uso de la información financiera en la gestión empresarial de las PYMES en Colombia
Las competencias gerenciales juegan un papel importante en el desarrollo económico de las regiones. Objetivo. Evaluar el uso que hacen las pymes de la información financiera para la gestión económica en Boyacá (Colombia). Metodología. El estudio aplica un método cuantitativo sustentado en las bases empresariales de las cámaras de comercio, clasificadas como grupo II en la implementación de las NIIF. Resultados. El 44 % de las pymes de Boyacá carece de un sistema integrado de información contable; el 53 % presenta estados financieros comparativos, pero solo el 36 % lo hace para la toma de decisiones. El 64 % restante consolida informes contables para reportar a entes de control y para efectos de contratación y financiación. En cuanto a la ad... Ver más
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El uso de la información financiera en la gestión empresarial de las PYMES en Colombia pymes Revista Perspectiva Empresarial Sabaneta: Fundación Universitaria Ceipa, 2014- Núm. 2 , Año 2022 : julio-diciembre 2 9 utilização de informação financeira tomada de decisão PME gestão empresarial informação financeira implementação de IFRS uso de la información financiera toma de decisiones Artículo de revista gestión empresarial Cano Montero, Elisa Isabel Las competencias gerenciales juegan un papel importante en el desarrollo económico de las regiones. Objetivo. Evaluar el uso que hacen las pymes de la información financiera para la gestión económica en Boyacá (Colombia). Metodología. El estudio aplica un método cuantitativo sustentado en las bases empresariales de las cámaras de comercio, clasificadas como grupo II en la implementación de las NIIF. Resultados. El 44 % de las pymes de Boyacá carece de un sistema integrado de información contable; el 53 % presenta estados financieros comparativos, pero solo el 36 % lo hace para la toma de decisiones. El 64 % restante consolida informes contables para reportar a entes de control y para efectos de contratación y financiación. En cuanto a la adopción de las NIIF, el 33 % de las empresas ya ha aplicado el marco normativo internacional; mientras que el 67 % restante no lo ha aplicadocompletamente. Conclusiones. Se identificó que la información económico-financiera esescasamente utilizada para la toma de decisiones. información financiera Urquía Grande, Elena Tobón Perilla, Luz Natalia implantación de las NIIF La Macchia, E. et al. (2017). Sustainability in the oil industry - a comparative financial analysis of integrated and verticalized companies. Sistemas & Gestao, 12(2), 228-237. Nguyen, X.-H. and Chien, Q. (2021). Performance Measurement of Vietnamese Publishing Firms by the Integration of the GM (1,1) Model and the Malmquist Model. Business Systems Research Journal, 12(1), 17-33. https://doi.org/10.2478/bsrj-2021-0002 Hýblová, E. (2019). The current problems of harmonization of accounting for small and medium-sized enterprises. Economic Research- Ekonomska Istraživanja, 31(1), 604-621. https://doi.org/10.1080/1331677X.2018.1561317 Rodríguez, P.D. (2016). Gestión financiera en las PYMES. Revista Publicando, 3(8), 588-596. Ramírez-Urquidy, M., Aguilar-Barceló, J.G. and Portal-Boza, M. (2018). The Impact of Economic and Financial Management Practices on the Performance of Mexican Micro-Enterprises: A Multivariate Analysis. Revista Brasileira de Gestão de Negócios, 20(3), 319-337. https://doi.org/10.7819/rbgn.v20i3.3518 Pérez, R., Urquía, E. and Rautiainen, A. (2018). Technological and Economic Factors Determining ICT Level: Evidence from Rural Micro-Businesses in Democratic Republic of Congo: Factors determining ICT level in rural micro-businesses in RDC. Journal of International Development, 30(1), 118-133. https://doi.org/10.1002/jid.3281 Ortiz, A.H. (2018). Análisis financiero aplicado bajo NIIF. Bogotá, Colombia: Universidad Externado de Colombia. Molina, Y.A., Tóbon, L.N. y Fonseca, J.E. (2019). Incidencia de la investigación formativa contable en el sector empresarial de Tunja-Colombia. Revista de ciencias sociales, 25(1), 35-47. https://doi.org/10.31876/rcs.v25i1.27291 Lechuga, M.P. et al. (2018). Understanding the link between socially responsible human resource management and competitive performance in SMEs. Personnel Review, 45(6), 1215-1247. Martínez-Martínez, D. et al. (2017). The strategic nature of corporate social responsibility in SMEs: A multiple mediator analysis. Industrial Management & Data Systems, 117(1), 2-31. https://doi.org/10.1108/IMDS-07-2015-0315 Lu, S. and Caishigang, S. (2018). Study on papermaking enterprise financial accounting data analysis model based on decision tree and optimized SVM algorithm. Paper Asia, 34(6), 57-62. Rueda, J. y Rueda, M. (2017). Modelo econométrico de gestión exitosa para la empresa familiar colombiana. Revista Finanzas y Política Económica, 9(2), 319-344. https://doi.org/10.14718/revfinanzpolitecon.2017.9.2.6 Kengne, S. (2015). Inhibiting factors in the strategic financial management decision making process: Evidence from South African SMMEs. Mediterranean Journal of Social Sciences, 6(2), 113- 124. https://doi.org/10.5901/mjss.2015.v6n2p113 Kropivšek, J. and Grošelj, P. (2019). Long-term Financial Analysis of the Slovenian Wood Industry Using DEA. Drvna Industrija, 70(1), 61-70. https://doi.org/10.5552/drvind.2019.1810 León, E. and Contreras, M.R. (2013). Decision making in the financial management of the business enterprise. Journal of Intercultural Management, 5(2), 63-71. https://doi.org/10.2478/joim-2013-0010 Romero, J.E. y Vega, D.V. (2015). Caracterización del área financiera en el sector industrial del departamento de Boyacá. Inquietud Empresarial, 15(1), 15-49. https://doi.org/10.19053/01211048.3917 Text Salehi, M. et al. (2019). Association between the availability of financial resources and working capital management with stock surplus returns in Iran. International Journal of Emerging Markets, 14(2), 343-361. https://doi.org/10.1108/IJoEM-11-2017-0439 Gitelman, L.D. and Kozhevnikov, M. (2017). Management Consulting for Technological Modernization and Industry of the Future. Economy of Region, 13(1), 204-215. https://doi.org/10.17059/2017-1-19 info:eu-repo/semantics/article http://purl.org/coar/resource_type/c_6501 info:eu-repo/semantics/publishedVersion http://purl.org/coar/version/c_970fb48d4fbd8a85 info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 UN. (2021). Resilience and Rebuilding: MSMEs for sustainable development at the forefront of building back better and stronger from the impacts of the COVID-19 pandemic, climate crisis and conflicts. Retrieved from https://www. un.org/en/observances/micro-small-mediumbusinesses- day. Shamin, A. and Yanping, L. (2018). SME's use of financial statements for decision making: Evidence from Pakistan. The Journal of Applied Business Research, 34(2), 381-392. https://doi.org/10.19030/jabr.v34i2.10138 Tascón, M.T., Castaño, F. and Castro, P. (2018). A new tool for failure analysis in small firms: Frontiers of financial ratios based on percentile differences (PDFR). Spanish Journal of Finance and Accountig, 47(4), 433-463. https://doi.org/10.1080/02102412.2018.1468058 Tahat, Y. and Alhadab, M. (2017). Have accounting numbers lost their value relevance during the recent financial credit crisis? The Quarterly Review of Economics and Finance, 66, 182-191. https://doi.org/10.1016/j.qref.2017.02.007 Špička, J. and Kontsevaya, S. (2016). Differences of financial management strategy of central European and Russian milk processors. Agris On-line Papers in Economics and Informatics, VIII(1), 89-102. https://doi.org/10.7160/aol.2016.080109 Soler, S. y Soler, L. (2012). Usos del coeficiente alfa de Cronbach en el análisis de instrumentos escritos. Revista Médica Electrónica, 34(1), 1-6. Sherman, E. (2015). A Manager's Guide to Financial Analysis: Powerfull tools for analyzing the numbers and making the best decisions for your business. Chicago, USA: American Marketing Association. Shashi, S. et al. (2019). The impact of leanness and innovativeness on environmental and financial performance: Insights from Indian SMEs. International Journal of Production Economics, 212, 111-124. https://doi.org/10.1016/j.ijpe.2019.02.011 Hussain, J., Salia, S. and Karim, A. (2018). Is knowledge that powerful? Financial literacy and access to finance: An analysis of enterprises in the UK. Journal of Small Business and Enterprise Development, 25(6), 985-1003. https://doi.org/10.1108/JSBED-01-2018-0021 Publication Ganga-Contreras, F.A. et al. (2015). Strategic Management: Application of the Balanced Scorecard (BSC) to a non-governmental organization. Social Science Journal, 21(1), 136-159. Inglés use of financial information decision making SMEs application/pdf text/html text/xml Forrest, J. et al. (2021). Firm performance and market expansion from the point of view of resources. International Journal of Business and Systems Research, 15(4), 468-490. https://doi.org/10.1504/IJBSR.2021.115989 business management https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/791 financial information IFRS implementation https://creativecommons.org/licenses/by-nc-sa/4.0 Revista Perspectiva Empresarial - 2023 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. The economic development of the regions depends to a great extent on management skills. Objective. To determine the level of use of financial information by SMEs in Boyacá in their economic management. Methodology. The method used is quantitative, based on the business bases of the chambers of commerce, classified as group II in the implementation of the IFRS. 159 entrepreneurs were surveyed, 86 % of which were small and 14 % medium-sized companies. Results. 44 % of the SMEs in Boyacá do not have anintegrated accounting information system; 53 % generate comparative financial statements, but only 36 % of them do so for decision-making purposes and the remaining 64 % consolidate accounting reports for reporting to control entities, contracting and financing procedures. Regarding the IFRS implementation process, 33 % already apply the international regulatory framework, and the remaining 67 % have started its implementation, but do not apply it completely. Conclusion. A low level of use of economic-financial information for decision making was detected. The use of financial information in the business management of SMEs in Colombia Almanza, R., Calderón, P. y Vargas, J.G. (2019). Los factores internos de las pymes y su influencia en la competitividad (caso sector comercio en Lázaro Cárdenas Michoacán). Horizontes Empresariales, 18(2), 4-20. Basit, S.A. (2021). The Effect of External Knowledge Sources on Organizational Innovation in Small and Medium Enterprises in Germany. Business Systems Research Journal, 12(1), 60-79. https://doi.org/10.2478/bsrj-2021-0005 DANE. (2021). Encuesta de micronegocios. Retrieved from https://www.dane.gov.co/index.php/ e s t a d i s t i c a s - p o r - te m a / m e rc a d o - l a b o ra l / micronegocios. De La Hoz, E., Fontalvo, T. y Morelos, J. (2018). Diseño de perfiles financieros empresariales del sector químico en Colombia mediante cálculo multivariado. Información Tecnológica, 29(4), 197-204. https://doi.org/10.4067/S0718-07642018000400197 Diegtiar, O. et al. (2021). Certain aspects of the management accounting system for small and medium-sized enterprises. Universal Journal of Accounting and Finance, 9(3), 469-476. https://doi.org/10.13189/ujaf.2021.090321 Dungey, M., Doko, F. and Yanotti, M. (2018). Using multiple correspondence analysis for finance: A tool for assessing financial inclusion. International Review of Financial Analysis, 59, 212-222. https://doi.org/10.1016/j.irfa.2018.08.007 Eniola, A. and Entebang, H. (2017). SME Managers and Financial Literacy. Global Business Review, 18(3), 559-576. https://doi.org/10.1177/0972150917692063 Journal article https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/download/791/1123 2389-8186 https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/download/791/1110 https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/download/791/1117 2023-02-06T00:00:00Z 2023-02-06T00:00:00Z 2023-02-06 2389-8194 10.16967/23898186.791 https://doi.org/10.16967/23898186.791 11 23 |
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CEIPA BUSINESS SCHOOL |
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Colombia |
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Revista Perspectiva Empresarial |
| title |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia |
| spellingShingle |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia Cano Montero, Elisa Isabel Urquía Grande, Elena Tobón Perilla, Luz Natalia pymes utilização de informação financeira tomada de decisão gestão empresarial informação financeira implementação de IFRS uso de la información financiera toma de decisiones gestión empresarial información financiera implantación de las NIIF use of financial information decision making SMEs business management financial information IFRS implementation |
| title_short |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia |
| title_full |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia |
| title_fullStr |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia |
| title_full_unstemmed |
El uso de la información financiera en la gestión empresarial de las PYMES en Colombia |
| title_sort |
el uso de la información financiera en la gestión empresarial de las pymes en colombia |
| title_eng |
The use of financial information in the business management of SMEs in Colombia |
| description |
Las competencias gerenciales juegan un papel importante en el desarrollo económico de las regiones. Objetivo. Evaluar el uso que hacen las pymes de la información financiera para la gestión económica en Boyacá (Colombia). Metodología. El estudio aplica un método cuantitativo sustentado en las bases empresariales de las cámaras de comercio, clasificadas como grupo II en la implementación de las NIIF. Resultados. El 44 % de las pymes de Boyacá carece de un sistema integrado de información contable; el 53 % presenta estados financieros comparativos, pero solo el 36 % lo hace para la toma de decisiones. El 64 % restante consolida informes contables para reportar a entes de control y para efectos de contratación y financiación. En cuanto a la adopción de las NIIF, el 33 % de las empresas ya ha aplicado el marco normativo internacional; mientras que el 67 % restante no lo ha aplicadocompletamente. Conclusiones. Se identificó que la información económico-financiera esescasamente utilizada para la toma de decisiones.
|
| description_eng |
The economic development of the regions depends to a great extent on management skills. Objective. To determine the level of use of financial information by SMEs in Boyacá in their economic management. Methodology. The method used is quantitative, based on the business bases of the chambers of commerce, classified as group II in the implementation of the IFRS. 159 entrepreneurs were surveyed, 86 % of which were small and 14 % medium-sized companies. Results. 44 % of the SMEs in Boyacá do not have anintegrated accounting information system; 53 % generate comparative financial statements, but only 36 % of them do so for decision-making purposes and the remaining 64 % consolidate accounting reports for reporting to control entities, contracting and financing procedures. Regarding the IFRS implementation process, 33 % already apply the international regulatory framework, and the remaining 67 % have started its implementation, but do not apply it completely. Conclusion. A low level of use of economic-financial information for decision making was detected.
|
| author |
Cano Montero, Elisa Isabel Urquía Grande, Elena Tobón Perilla, Luz Natalia |
| author_facet |
Cano Montero, Elisa Isabel Urquía Grande, Elena Tobón Perilla, Luz Natalia |
| topicspa_str_mv |
pymes utilização de informação financeira tomada de decisão gestão empresarial informação financeira implementação de IFRS uso de la información financiera toma de decisiones gestión empresarial información financiera implantación de las NIIF |
| topic |
pymes utilização de informação financeira tomada de decisão gestão empresarial informação financeira implementação de IFRS uso de la información financiera toma de decisiones gestión empresarial información financiera implantación de las NIIF use of financial information decision making SMEs business management financial information IFRS implementation |
| topic_facet |
pymes utilização de informação financeira tomada de decisão gestão empresarial informação financeira implementação de IFRS uso de la información financiera toma de decisiones gestión empresarial información financiera implantación de las NIIF use of financial information decision making SMEs business management financial information IFRS implementation |
| citationvolume |
9 |
| citationissue |
2 |
| citationedition |
Núm. 2 , Año 2022 : julio-diciembre |
| publisher |
Sabaneta: Fundación Universitaria Ceipa, 2014- |
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Revista Perspectiva Empresarial |
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https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/791 |
| language |
Inglés |
| format |
Article |
| rights |
info:eu-repo/semantics/openAccess http://purl.org/coar/access_right/c_abf2 https://creativecommons.org/licenses/by-nc-sa/4.0 Revista Perspectiva Empresarial - 2023 Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0. |
| references_eng |
La Macchia, E. et al. (2017). Sustainability in the oil industry - a comparative financial analysis of integrated and verticalized companies. Sistemas & Gestao, 12(2), 228-237. Nguyen, X.-H. and Chien, Q. (2021). Performance Measurement of Vietnamese Publishing Firms by the Integration of the GM (1,1) Model and the Malmquist Model. Business Systems Research Journal, 12(1), 17-33. https://doi.org/10.2478/bsrj-2021-0002 Hýblová, E. (2019). The current problems of harmonization of accounting for small and medium-sized enterprises. Economic Research- Ekonomska Istraživanja, 31(1), 604-621. https://doi.org/10.1080/1331677X.2018.1561317 Rodríguez, P.D. (2016). Gestión financiera en las PYMES. Revista Publicando, 3(8), 588-596. Ramírez-Urquidy, M., Aguilar-Barceló, J.G. and Portal-Boza, M. (2018). The Impact of Economic and Financial Management Practices on the Performance of Mexican Micro-Enterprises: A Multivariate Analysis. Revista Brasileira de Gestão de Negócios, 20(3), 319-337. https://doi.org/10.7819/rbgn.v20i3.3518 Pérez, R., Urquía, E. and Rautiainen, A. (2018). Technological and Economic Factors Determining ICT Level: Evidence from Rural Micro-Businesses in Democratic Republic of Congo: Factors determining ICT level in rural micro-businesses in RDC. Journal of International Development, 30(1), 118-133. https://doi.org/10.1002/jid.3281 Ortiz, A.H. (2018). Análisis financiero aplicado bajo NIIF. Bogotá, Colombia: Universidad Externado de Colombia. Molina, Y.A., Tóbon, L.N. y Fonseca, J.E. (2019). Incidencia de la investigación formativa contable en el sector empresarial de Tunja-Colombia. Revista de ciencias sociales, 25(1), 35-47. https://doi.org/10.31876/rcs.v25i1.27291 Lechuga, M.P. et al. (2018). Understanding the link between socially responsible human resource management and competitive performance in SMEs. Personnel Review, 45(6), 1215-1247. Martínez-Martínez, D. et al. (2017). The strategic nature of corporate social responsibility in SMEs: A multiple mediator analysis. Industrial Management & Data Systems, 117(1), 2-31. https://doi.org/10.1108/IMDS-07-2015-0315 Lu, S. and Caishigang, S. (2018). Study on papermaking enterprise financial accounting data analysis model based on decision tree and optimized SVM algorithm. Paper Asia, 34(6), 57-62. Rueda, J. y Rueda, M. (2017). Modelo econométrico de gestión exitosa para la empresa familiar colombiana. Revista Finanzas y Política Económica, 9(2), 319-344. https://doi.org/10.14718/revfinanzpolitecon.2017.9.2.6 Kengne, S. (2015). Inhibiting factors in the strategic financial management decision making process: Evidence from South African SMMEs. Mediterranean Journal of Social Sciences, 6(2), 113- 124. https://doi.org/10.5901/mjss.2015.v6n2p113 Kropivšek, J. and Grošelj, P. (2019). Long-term Financial Analysis of the Slovenian Wood Industry Using DEA. Drvna Industrija, 70(1), 61-70. https://doi.org/10.5552/drvind.2019.1810 León, E. and Contreras, M.R. (2013). Decision making in the financial management of the business enterprise. Journal of Intercultural Management, 5(2), 63-71. https://doi.org/10.2478/joim-2013-0010 Romero, J.E. y Vega, D.V. (2015). Caracterización del área financiera en el sector industrial del departamento de Boyacá. Inquietud Empresarial, 15(1), 15-49. https://doi.org/10.19053/01211048.3917 Salehi, M. et al. (2019). Association between the availability of financial resources and working capital management with stock surplus returns in Iran. International Journal of Emerging Markets, 14(2), 343-361. https://doi.org/10.1108/IJoEM-11-2017-0439 Gitelman, L.D. and Kozhevnikov, M. (2017). Management Consulting for Technological Modernization and Industry of the Future. Economy of Region, 13(1), 204-215. https://doi.org/10.17059/2017-1-19 UN. (2021). Resilience and Rebuilding: MSMEs for sustainable development at the forefront of building back better and stronger from the impacts of the COVID-19 pandemic, climate crisis and conflicts. Retrieved from https://www. un.org/en/observances/micro-small-mediumbusinesses- day. Shamin, A. and Yanping, L. (2018). SME's use of financial statements for decision making: Evidence from Pakistan. The Journal of Applied Business Research, 34(2), 381-392. https://doi.org/10.19030/jabr.v34i2.10138 Tascón, M.T., Castaño, F. and Castro, P. (2018). A new tool for failure analysis in small firms: Frontiers of financial ratios based on percentile differences (PDFR). Spanish Journal of Finance and Accountig, 47(4), 433-463. https://doi.org/10.1080/02102412.2018.1468058 Tahat, Y. and Alhadab, M. (2017). Have accounting numbers lost their value relevance during the recent financial credit crisis? The Quarterly Review of Economics and Finance, 66, 182-191. https://doi.org/10.1016/j.qref.2017.02.007 Špička, J. and Kontsevaya, S. (2016). Differences of financial management strategy of central European and Russian milk processors. Agris On-line Papers in Economics and Informatics, VIII(1), 89-102. https://doi.org/10.7160/aol.2016.080109 Soler, S. y Soler, L. (2012). Usos del coeficiente alfa de Cronbach en el análisis de instrumentos escritos. Revista Médica Electrónica, 34(1), 1-6. Sherman, E. (2015). A Manager's Guide to Financial Analysis: Powerfull tools for analyzing the numbers and making the best decisions for your business. Chicago, USA: American Marketing Association. Shashi, S. et al. (2019). The impact of leanness and innovativeness on environmental and financial performance: Insights from Indian SMEs. International Journal of Production Economics, 212, 111-124. https://doi.org/10.1016/j.ijpe.2019.02.011 Hussain, J., Salia, S. and Karim, A. (2018). Is knowledge that powerful? Financial literacy and access to finance: An analysis of enterprises in the UK. Journal of Small Business and Enterprise Development, 25(6), 985-1003. https://doi.org/10.1108/JSBED-01-2018-0021 Ganga-Contreras, F.A. et al. (2015). Strategic Management: Application of the Balanced Scorecard (BSC) to a non-governmental organization. Social Science Journal, 21(1), 136-159. Forrest, J. et al. (2021). Firm performance and market expansion from the point of view of resources. International Journal of Business and Systems Research, 15(4), 468-490. https://doi.org/10.1504/IJBSR.2021.115989 Almanza, R., Calderón, P. y Vargas, J.G. (2019). Los factores internos de las pymes y su influencia en la competitividad (caso sector comercio en Lázaro Cárdenas Michoacán). Horizontes Empresariales, 18(2), 4-20. Basit, S.A. (2021). The Effect of External Knowledge Sources on Organizational Innovation in Small and Medium Enterprises in Germany. Business Systems Research Journal, 12(1), 60-79. https://doi.org/10.2478/bsrj-2021-0005 DANE. (2021). Encuesta de micronegocios. Retrieved from https://www.dane.gov.co/index.php/ e s t a d i s t i c a s - p o r - te m a / m e rc a d o - l a b o ra l / micronegocios. De La Hoz, E., Fontalvo, T. y Morelos, J. (2018). Diseño de perfiles financieros empresariales del sector químico en Colombia mediante cálculo multivariado. Información Tecnológica, 29(4), 197-204. https://doi.org/10.4067/S0718-07642018000400197 Diegtiar, O. et al. (2021). Certain aspects of the management accounting system for small and medium-sized enterprises. Universal Journal of Accounting and Finance, 9(3), 469-476. https://doi.org/10.13189/ujaf.2021.090321 Dungey, M., Doko, F. and Yanotti, M. (2018). Using multiple correspondence analysis for finance: A tool for assessing financial inclusion. International Review of Financial Analysis, 59, 212-222. https://doi.org/10.1016/j.irfa.2018.08.007 Eniola, A. and Entebang, H. (2017). SME Managers and Financial Literacy. Global Business Review, 18(3), 559-576. https://doi.org/10.1177/0972150917692063 |
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https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/download/791/1117 |
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