Resumen

PAZ PEREZ, Daniel Eduardo  y  NAJERA SALDANA, José Adrián. Financial literacy in family businesses surviving the COVID-19 pandemic. Trascender contab. gest. [online]. 2024, vol.9, n.27, pp.48-73.  Epub 12-Mayo-2025. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v9i27.267.

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.

Palabras llave : financial literacy; family business; SME.

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