Determinantes del capital social externo y el desempeño financiero en la sostenibilidad de pequeñas y medianas empresas familiares de Cordoba., Veracruz

Determinants of external social capital and financial performance in the sustainability of small and medium family enterprises in Córdoba., Veracruz

Autores/as

  • Juan José Mexicano González Colegio Interdisciplinario De Especialización
  • Dulce María Flores Báez Tecnológico Nacional de México/Instituto Tecnológico Superior de Huatusco
  • Manuel Gonzáles Pérez Universidad Tecnológica de Tecamachalco
  • Silvia Sósol Sánchez Tecnológico Nacional de México / Instituto Tecnológico Superior de Huatusco

DOI:

https://doi.org/10.56712/latam.v7i1.5426

Palabras clave:

empresa familiar, capital social, sostenibilidad, sucesión generacional, desempeño financiero

Resumen

Se analizó la asociación entre el capital social externo y el desempeño financiero como determinantes de la sostenibilidad en empresas familiares de Córdoba., Veracruz. Se empleó un enfoque cuantitativo y un diseño correlacional transversal en una muestra de 21 organizaciones que completaron su relevo generacional. Se utilizaron la recodificación dicotómica y la Prueba Exacta de Fisher para el tratamiento estadístico de los datos. Los resultados indicaron una asociación altamente significativa entre el contacto con los interesados externos y la sostenibilidad organizacional (p = 0.0002; V = 0.8456). Asimismo, la mejora de los ingresos financieros mostró una relación robusta con la permanencia del negocio (p = 0.0030; V = 0.6683). Se concluyó que la legitimidad externa y la rentabilidad inmediata tras el traspaso garantizan la continuidad operativa. Estos hallazgos implican que la gestión de Capital Social Externo constituye un activo estratégico superior a la armonía interna para asegurar la supervivencia empresarial a largo plazo.

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Biografía del autor/a

Juan José Mexicano González, Colegio Interdisciplinario De Especialización

Dulce María Flores Báez, Tecnológico Nacional de México/Instituto Tecnológico Superior de Huatusco

Manuel Gonzáles Pérez, Universidad Tecnológica de Tecamachalco

Silvia Sósol Sánchez, Tecnológico Nacional de México / Instituto Tecnológico Superior de Huatusco

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Publicado

2026-02-27

Cómo citar

Mexicano González, J. J., Flores Báez, D. M., Gonzáles Pérez, M., & Sósol Sánchez, S. (2026). Determinantes del capital social externo y el desempeño financiero en la sostenibilidad de pequeñas y medianas empresas familiares de Cordoba., Veracruz: Determinants of external social capital and financial performance in the sustainability of small and medium family enterprises in Córdoba., Veracruz. LATAM Revista Latinoamericana De Ciencias Sociales Y Humanidades, 7(1), 2219 – 2232. https://doi.org/10.56712/latam.v7i1.5426

Número

Sección

Ciencias administrativas, contables y económicas