| | Table of contents Trascender contab. gest. vol.11 n.31 Hermosillo Jan./Apr. 2026 Essays | | | | | | · Dynamic capabilities of small and medium-sized enterprises in Latin America: a theoretical perspective Cruz Cipriano, Deydi Lizzette; Céspedes Gallegos, Susana; Clara Zafra, Miguel Ángel
| | | | | | · Stakeholders: Key Element of Corporate Social Responsibility (CSR) Hernández de la Cruz, José Enrique
| | | | Investigation reports | | | | | | · Accounting disclosures about catastrophic event risks in Chile Morales Parada, Fernando; Fuica, Víctor Alfonso; Fernández Bastías, Daniel
| | | | | | · Inclusion and financial education in San Luis Potosí Valentín Mballa, Louis; Barajas Villarruel, Juan Ignacio; Orama-González, Wilfredo
| | | | | | · Organizational climate, leadership, and work motivation of university employees Terrazas González, Lilian Andrea; Ochoa Jiménez, Sergio; Leyva Osuna, Beatriz Alicia
| | | | | | · Emotional Intelligence as a Driver of Competitiveness in MSMEs: A Contemporary Analysis Rojero Jiménez, Roberto; Gómez Romero, José Gerardo Ignacio; Gómez Martínez, Pablo Ignacio
| | | | | | · Startups in the Transition toward Circular Economy: A Hermeneutic Study Valdez Pérez, Irlanda Citlali; Canobbio Rojas, Claudia; Sandoval Barraza, Lidyeth Azucena
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