Abstract

DIEZ FARHAT, Said; VARGAS VALDIVIEZO, María Auxiliadora  and  FERNANDEZ DUQUE, Priscila. Incident factor in the creation of a business unit for graduates. Contad. Adm [online]. 2021, vol.66, n.2, 00010.  Epub Oct 11, 2021. ISSN 0186-1042.  https://doi.org/10.22201/fca.24488410e.2021.2554.

The purpose of this paper was to approach the factors that influence the creation of a business unit based on a structural analysis carried out among university and training center graduates in entrepreneurship in Guayaquil, Ecuador. This work adopted a deductive research methodology. The scope of the study was descriptive and explanatory, since this stage led to identify which factors influence on the creation of a business unit by a survey for university and training center graduates in entrepreneurship. The findings indicate that education, entrepreneurship and the transfer of research and development do not have a direct and significant influence on the ability to set up a new business.

Keywords : M10; M13; M16; Entrepreneurship; Cultural and social norms; Business education.

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