Explorando el vínculo entre capacidades financieras y aprendizaje organizacional en pymes: un análisis del estado del arte
Resumen
Objetivo: Analizar el vínculo entre las capacidades financieras (CF) y el aprendizaje organizacional en Pequeñas y Medianas Empresas (PYMES), a partir de la revisión bibliométrica y sistémica en el camino a validar la relevancia científica de su abordaje y de las posibles rutas investigativas que emergen.
Metodología: De enfoque cualitativo, se basa en una revisión sistemática, que integra un análisis bibliométrico y de contenido, conforme a las directrices de Preferred Reporting Items for Systematic reviews and Meta-Analyses -PRISMA, y Knowledge Development Process-Constructivist - Proknow-C.
Resultados: La revisión, apoyada en Scopus®, VOSviewer y Bibliometrix, identificó 109 artículos esenciales que evidencian una colaboración académica destacada y una tendencia geográfica hacia Asia y Europa, focalizada en alfabetización financiera y fintech, respectivamente. Es de resaltar que en el análisis de integración se identifican cinco categorías o rutas de investigación, tales como: 1) innovación, sostenibilidad y rendimiento organizacional; 2) resiliencia organizacional, gestión de riesgos y transformación; 3) acceso financiero y capacidad estratégica; 4) cultura de aprendizaje y desarrollo del capital humano; y 5) tecnología, sistemas de información y capacitación como catalizadores de la competitividad.
Conclusiones: Las capacidades financieras (CF) no sólo son esenciales para la toma de decisiones estratégicas, sino que también propician un entorno organizacional para el aprendizaje continuo, lo que a su vez potencia la sostenibilidad y el éxito empresarial. Además, se han identificado diversas rutas investigativas emergentes que pueden ser exploradas en futuros estudios, lo que sugiere un campo fértil para la investigación académica y práctica en la gestión de Pymes.
Originalidad: Este trabajo conecta estrechamente las capacidades financieras y el aprendizaje organizacional en PYMES con los Objetivos de Desarrollo Sostenible (ODS), subrayando que la integración efectiva de estas áreas es vital para el desarrollo sostenible regional. Alinea a las PYMES con los principios globales de sostenibilidad, promoviendo así un crecimiento empresarial responsable y duradero.
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