<?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>S2448-63882025000100061</article-id>
<article-id pub-id-type="doi">10.36791/tcg.v10i28.275</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Actividades delictivas y su efecto en el desempeño organizacional]]></article-title>
<article-title xml:lang="en"><![CDATA[Criminal activities and their effect on organizational performance]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Sierra Domínguez]]></surname>
<given-names><![CDATA[Camila Stefany]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Jacobo-Hernández]]></surname>
<given-names><![CDATA[Carlos Armando]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Instituto Tecnológico de Sonora  ]]></institution>
<addr-line><![CDATA[Ciudad Obregón Sonora]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Instituto Tecnológico de Sonora  ]]></institution>
<addr-line><![CDATA[Ciudad Obregón Sonora]]></addr-line>
<country>Mexico</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>04</month>
<year>2025</year>
</pub-date>
<volume>10</volume>
<numero>28</numero>
<fpage>61</fpage>
<lpage>76</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-63882025000100061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-63882025000100061&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-63882025000100061&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El objetivo de la presente investigación es analizar de qué manera afectan las actividades delictivas al desempeño organizacional en las empresas comerciales desde los factores externos planteados en la teoría de la contingencia. Como parte del método, se utilizó la técnica de ecuaciones estructurales por covarianza (CB- SEM). En los resultados se presenta el modelo estructural para la comprobación de las hipótesis planteadas. Los principales hallazgos muestran que la actividad delictiva que presenta un mayor efecto en el desempeño organizacional es el fraude y los otros delitos (robo, extorsión y vandalismo) no afectan el desempeño organizacional de las empresas estudiadas. La originalidad de la presente investigación, se basa en el abordaje de la problemática delincuencial y cómo ésta afecta a las organizaciones. La principal limitación del estudio radica en la inclusión de un solo sector de la economía (comercial) lo que dificulta su generalización a otro tipo de empresas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The objective of this research is to analyze how criminal activities affect organizational performance in commercial companies from the external factors considered in the contingency theory. As part of the method, covariance based structural equation modeling (CB-SEM) technique was used. The structural model is presented in results to verify hypotheses. The main findings show that the criminal activity that has the greatest effect on organizational performance is fraud and other crimes (theft, extortion and vandalism) do not affect the organizational performance of the companies studied. The originality of this research is based on the approach to the crime problem and how it affects organizations. The main limitation of this study is related to the inclusion of a single sector of the economy (commercial), which makes its generalization difficult for other types of companies.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[delincuencia]]></kwd>
<kwd lng="es"><![CDATA[sector comercial]]></kwd>
<kwd lng="es"><![CDATA[desempeño]]></kwd>
<kwd lng="es"><![CDATA[M10. Administración de Empresas]]></kwd>
<kwd lng="es"><![CDATA[Generalidades]]></kwd>
<kwd lng="en"><![CDATA[Delinquency]]></kwd>
<kwd lng="en"><![CDATA[Commercial sector]]></kwd>
<kwd lng="en"><![CDATA[performance]]></kwd>
</kwd-group>
</article-meta>
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</article>
