<?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>2448-7678</journal-id>
<journal-title><![CDATA[Investigación administrativa]]></journal-title>
<abbrev-journal-title><![CDATA[Investig. adm.]]></abbrev-journal-title>
<issn>2448-7678</issn>
<publisher>
<publisher-name><![CDATA[Instituto Politécnico Nacional, Escuela Superior de Comercio y Administración]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2448-76782022000200006</article-id>
<article-id pub-id-type="doi">10.35426/iav51n130.06</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Gestión financiera y desempeño en MiPyMes Colombianas y Mexicanas]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial management practices and performance in Colombian and Mexican SMEs]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mayett Moreno]]></surname>
<given-names><![CDATA[Yesica]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Zuluaga Muñoz]]></surname>
<given-names><![CDATA[William]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Guerrero Cabarcas]]></surname>
<given-names><![CDATA[Mauricio Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Popular Autónoma del Estado de Puebla Facultad de Administración de Empresas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Mexico</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad EAN Facultad de Administración, Finanzas y Ciencias Económicas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad EAN Facultad de Administración, Finanzas y Ciencias Económicas ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2022</year>
</pub-date>
<volume>51</volume>
<numero>130</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2448-76782022000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2448-76782022000200006&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2448-76782022000200006&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen: La escasa utilización de indicadores clave de desempeño financiero en Mipymes latinoamericanas reduce su competitividad. Objetivo: dimensionar el grado de utilización de criterios financieros y no financieros. Método: se encuestaron por conveniencia 74 dueños de Mipymes colombianas y mexicanas (2018, 2020); la prueba no paramétrica de la mediana contrastó diferencias. Resultados y hallazgos: Para emprender los mexicanos realizan pocos estudios técnicos, financieros o de mercado e invierten mayor tiempo en tramitar licencias sanitarias y seguro social. El conocimiento sobre tasas de interés y rendimiento en acciones fueron similares en ambos países. En financiación, recurren a fondos internos más que a bancos por las altas tasas de interés. La aprobación de crédito fue menor en Colombia, considerando el acceso a financiación un obstáculo. Originalidad: Primer estudio sobre la escasa utilización de indicadores financieros clave en Mipymes urbanas Bogotá-Puebla. e Limitaciones: estudio exploratorio, tamaño de la muestra reducido y muestreo no aleatorio.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract: The lack of control through key performance indicators in Latin-American SMEs might inhibit their competitiveness. Objective: To evaluate the adoption of financial and non-financial indicators. Methods: exploratory research; considered surveys from 74 Colombian and Mexican SMEs (2018, 2020); we used a non-parametric test to compare differences. Results and findings: Before launching a business, Mexican SMEs did not give much attention to technical, financial, or market studies but invested more time in sanitation and social security permissions. Knowledge about interest rates or stocks returns was similar in both countries. Cash-in-hand and loans from friends mainly finance their operation due to high bank interest rates. Colombian´s loan application rejection rates were higher, which made them consider financing a significant constraint. Originality: between 40.5% and 68.9% of respondents do not adopt financial or non-financial indicators (mainly Colombians). Limitations: to increase the sample size according sectors and regions using random sampling is recommended.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Evaluación financiera]]></kwd>
<kwd lng="es"><![CDATA[obstáculos al financiamiento]]></kwd>
<kwd lng="es"><![CDATA[desempeño organizacional]]></kwd>
<kwd lng="es"><![CDATA[Mipymes]]></kwd>
<kwd lng="es"><![CDATA[Bogotá]]></kwd>
<kwd lng="es"><![CDATA[Puebla]]></kwd>
<kwd lng="en"><![CDATA[Financial evaluation]]></kwd>
<kwd lng="en"><![CDATA[financial obstacles]]></kwd>
<kwd lng="en"><![CDATA[organizational performance]]></kwd>
<kwd lng="en"><![CDATA[SMEs]]></kwd>
<kwd lng="en"><![CDATA[Bogotá]]></kwd>
<kwd lng="en"><![CDATA[Puebla]]></kwd>
</kwd-group>
</article-meta>
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