Resumen

SIERRA DOMINGUEZ, Camila Stefany  y  JACOBO-HERNANDEZ, Carlos Armando. Criminal activities and their effect on organizational performance. Trascender contab. gest. [online]. 2025, vol.10, n.28, pp.61-76.  Epub 08-Ago-2025. ISSN 2448-6388.  https://doi.org/10.36791/tcg.v10i28.275.

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.

Palabras llave : Delinquency; Commercial sector; performance.

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