<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2448-6388</journal-id>
<journal-title><![CDATA[Trascender, contabilidad y gestión]]></journal-title>
<abbrev-journal-title><![CDATA[Trascender contab. gest.]]></abbrev-journal-title>
<issn>2448-6388</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Sonora, División de Ciencias Económicas y Administrativas]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-63882024000300048</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v9i27.267</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Alfabetización financiera en empresas familiares supervivientes de la pandemia COVID-19]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial literacy in family businesses surviving the COVID-19 pandemic]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Paz Pérez]]></surname>
<given-names><![CDATA[Daniel Eduardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Nájera Saldaña]]></surname>
<given-names><![CDATA[José Adrián]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Tecnológico Nacional de México ITS El Mante ]]></institution>
<addr-line><![CDATA[Ciudad Mante Tamaulipas]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Tecnológico Nacional de México ITS Rioverde ]]></institution>
<addr-line><![CDATA[Rioverde San Luis Potosí]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2024</year>
</pub-date>
<volume>9</volume>
<numero>27</numero>
<fpage>48</fpage>
<lpage>73</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882024000300048&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882024000300048&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882024000300048&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Las mipymes familiares son un factor clave en las economías nacionales, pero también son vulnerables a las crisis y enfrentan dificultades para acceder al financiamiento. El objetivo de este trabajo descriptivo de tipo correlacional fue identificar cómo utilizaron los empresarios de mipymes familiares en Tamaulipas, México, sus conocimientos financieros para implementar estrategias administrativas y financieras, con el fin de superar los efectos de la pandemia por COVID-19. Se construyó un cuestionario con 3 variables para identificar los conocimientos financieros, las estrategias administrativas implementadas (a partir de la utilización de 8 procesos de cambio administrativo) y las de tipo financiero, y se aplicó a una muestra estadística de 403 casos. Para el análisis se construyó una base de datos con el software SPSS y como técnica se utilizó la correlación de Spearman. Se encontraron correlaciones significativas con intensidad débil entre los conocimientos financieros de los empresarios y las estrategias administrativas (p-value = .139) y financieras (p-value = .117) utilizadas. La edad, el género, el nivel educativo y contar con empleados se asociaron significativamente con el conocimiento, la gestión administrativa y el comportamiento financiero en distintos niveles. Se concluye que los empresarios de la región utilizaron sus conocimientos en el tema financiero para mantener el crecimiento y prolongar la vida activa de sus mipymes en el mercado, por lo que es deseable promover la alfabetización financiera entre los propietarios de empresas pequeñas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract Family MSMEs are a key factor in national economies, but they are also vulnerable to crises and face difficulties in accessing financing. The objective of this descriptive correlational study was to identify how entrepreneurs of family-owned MSMEs in Tamaulipas, Mexico, used their financial knowledge to implement administrative and financial strategies to overcome the effects of the COVID-19 pandemic. A questionnaire was constructed with 3 variables to identify financial knowledge, implemented administrative strategies (based on the use of 8 administrative change processes) and financial strategies, and was applied to a statistical sample of 403 cases. For the analysis, a database was constructed with SPSS software and Spearman's correlation was used as a technique. Significant correlations with weak intensity were found between the financial knowledge of the entrepreneurs and the administrative (p-value = .139) and financial (p-value = .117) strategies used. Age, gender, educational level and having employees were significantly associated with knowledge, administrative management and financial behavior at different levels. It is concluded that entrepreneurs in the region used their financial literacy to maintain growth and prolong the active life of their MSMEs in the market; the results of this study suggest that it is desirable to promote financial literacy among small business owners.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[finanzas]]></kwd>
<kwd lng="es"><![CDATA[administración]]></kwd>
<kwd lng="es"><![CDATA[mipymes]]></kwd>
<kwd lng="en"><![CDATA[financial literacy]]></kwd>
<kwd lng="en"><![CDATA[family business]]></kwd>
<kwd lng="en"><![CDATA[SME]]></kwd>
</kwd-group>
</article-meta>
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