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
DOI:
https://doi.org/10.56712/latam.v7i1.5426Palabras clave:
empresa familiar, capital social, sostenibilidad, sucesión generacional, desempeño financieroResumen
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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Derechos de autor 2026 Juan José Mexicano González, Dulce María Flores Báez, Manuel Gonzáles Pérez, Silvia Sósol Sánchez

Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.









