Brechas en alfabetización financiera y su efecto en la gestión financiera de PyMEs: un enfoque cualitativo
Gaps in financial literacy and their impact on the financial management of SMEs: a qualitative approach
DOI:
https://doi.org/10.56712/latam.v7i3.6121Palabras clave:
alfabetización financiera, gestión financiera, PyMEs, comercio popular, enfoque fenomenológicoResumen
El presente estudio analiza las brechas en la alfabetización financiera y su efecto en la gestión financiera de las Pequeñas y Medianas Empresas (PyMEs) del comercio popular de Guayaquil, Ecuador. Su objetivo principal fue explorar cualitativamente las brechas en la alfabetización financiera y analizar su efecto en la gestión financiera de las PyMEs que operan en dicho sector. La metodología empleada tuvo un enfoque cualitativo con diseño fenomenológico, utilizando entrevistas semiestructuradas a siete gerentes de PyMEs de diversos sectores. Los resultados evidencian que la alfabetización financiera inicia predominantemente como un aprendizaje empírico basado en el "prueba y error", el cual evoluciona hacia una gestión técnica motivada por la supervivencia. Se identificó que el dominio del flujo de caja, el cálculo integral de costos y la gestión de liquidez son determinantes para la permanencia en el mercado. No obstante, existen efectos adversos y riesgos asociados a la mezcla de finanzas personales y empresariales, así como al uso empírico e irresponsable del apalancamiento. La adopción de herramientas tecnológicas y la disciplina conductual del emprendedor emergen como factores mediadores esenciales que maximizan los beneficios y mitigan los riesgos de la gestión. Se concluye que la alfabetización financiera actúa como un mecanismo estructural de resiliencia frente a la volatilidad económica, siendo indispensable la profesionalización y el uso de la tecnología como instrumento de defensa operativa.
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Derechos de autor 2026 Jorge Izaguirre Olmedo, Ernesto Rangel Luzuriaga, Sara Paéz Pilozo, Ana Belén Alava Guerra, Cristina Vinueza Alvarez
Esta obra está bajo una licencia internacional Creative Commons Atribución 4.0.
