Exploring the Link Between Financial Capabilities and Organizational Learning in SMEs: A Literature Review

dc.creatorGómez Gómez, Lina Teresa
dc.creatorRamírez Gutiérrez, Zoraida
dc.date2025-01-28
dc.date.accessioned2025-10-01T23:49:14Z
dc.descriptionObjective: It is proposed to carry out an analysis of the state of the art, based on the bibliometric and systemic review of financial capabilities (CF) and its interaction with organizational learning in Small and Medium Enterprises (SMEs), in order to validate the scientific relevance of its approach and the possible research routes that emerge.Methodology: With a qualitative approach, it is based on a systematic review, which integrates a bibliometric and content analysis, in accordance with the guidelines of Preferred Reporting Items for Systematic reviews and Meta-Analyses -PRISMA, and Knowledge Development Process-Constructivist - Proknow-C.Findings: The review, supported by Scopus®, VOSviewer and Bibliometrix, identified 109 essential articles that show an outstanding academic collaboration and a geographical trend towards Asia and Europe, focused on financial literacy and fintech, respectively. It should be noted that in the integration analysis, five categories or research routes are identified, such as: 1) innovation, sustainability, and organizational performance; 2) organizational resilience, risk management and transformation; 3) financial access and strategic capacity; 4) culture of learning and development of human capital; and 5) technology, information systems and training as catalysts for competitiveness.Conclusions: Through a bibliometric and systematic review, the scientific relevance of financial capabilities and their interaction with organizational learning in SMEs has been validated.  The findings indicate that these capabilities are not only essential for strategic decision-making, but also foster an organizational environment for continuous learning, which in turn enhances sustainability and business success.  In addition, several emerging research routes have been identified that can be explored in future studies, suggesting a fertile field for academic and practical research in SME management.Originality: This work closely connects financial capabilities and organizational learning in SMEs with the Sustainable Development Goals (SDGs), highlighting that the effective integration of these areas is vital for regional sustainable development. It aligns SMEs with global sustainability principles, thus promoting responsible and lasting business growth.en-US
dc.descriptionObjetivo: 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.es-ES
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dc.identifierhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3113
dc.identifier10.22430/24223182.3113
dc.identifier.urihttps://hdl.handle.net/20.500.12622/7153
dc.languagespa
dc.publisherInstitución Universitaria ITMes-ES
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3113/3483
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3113/3657
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3113/3658
dc.relationhttps://revistas.itm.edu.co/index.php/revista-cea/article/view/3113/3659
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dc.rightsDerechos de autor 2024 Lina Teresa Gómez Gómez, Zoraida Ramírez Gutiérrezes-ES
dc.rightshttps://creativecommons.org/licenses/by-nc-sa/4.0es-ES
dc.sourceRevista CEA; Vol. 11 No. 25 (2025); e3113en-US
dc.sourceRevista CEA; Vol. 11 Núm. 25 (2025); e3113es-ES
dc.source2422-3182
dc.source2390-0725
dc.subjectcapacidades financierases-ES
dc.subjectaprendizaje organizacionales-ES
dc.subjectpymeses-ES
dc.subjectanálisis bibliométricoes-ES
dc.subjectfinancial capabilitiesen-US
dc.subjectorganizational learningen-US
dc.subjectSMEsen-US
dc.subjectbibliometric analysisen-US
dc.titleExploring the Link Between Financial Capabilities and Organizational Learning in SMEs: A Literature Reviewen-US
dc.titleExplorando el vínculo entre capacidades financieras y aprendizaje organizacional en pymes: un análisis del estado del artees-ES
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion

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