<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2011-2106</journal-id>
<journal-title><![CDATA[Revista de Economía del Caribe]]></journal-title>
<abbrev-journal-title><![CDATA[rev. econ. Caribe]]></abbrev-journal-title>
<issn>2011-2106</issn>
<publisher>
<publisher-name><![CDATA[Editorial Universidad del Norte]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2011-21062024000100001</article-id>
<article-id pub-id-type="doi">10.14482/ecoca.33.968.357</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Prácticas contables: una exploración del conocimiento financiero de los emprendimientos familiares del cantón La Maná, Ecuador]]></article-title>
<article-title xml:lang="en"><![CDATA[Accounting practices: an exploration of the financial knowledge of family businesses in the canton of La Maná, Ecuador]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Torres Briones]]></surname>
<given-names><![CDATA[Rosa Marjorie]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Reyes Armas]]></surname>
<given-names><![CDATA[Rodrigo Arturo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Díaz Córdova]]></surname>
<given-names><![CDATA[Pedro Enrique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pinto Arboleda]]></surname>
<given-names><![CDATA[Rafael Antonio]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Cotopaxi  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Cotopaxi Extensión La Maná  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Técnica de Cotopaxi  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af4">
<institution><![CDATA[,Universidad Técnica de Cotopaxi  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2024</year>
</pub-date>
<numero>33</numero>
<fpage>1</fpage>
<lpage>1</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_arttext&amp;pid=S2011-21062024000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_abstract&amp;pid=S2011-21062024000100001&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.co/scielo.php?script=sci_pdf&amp;pid=S2011-21062024000100001&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Los efectos significativos de una contabilidad deficiente en emprendimientos familiares motivan esta investigación. Por ello, el objetivo del estudio fue analizar el nivel de conocimiento financiero en las prácticas contables de los emprendimientos familiares del cantón de La Maná, a través de la respuesta del estadístico multivariante del análisis factorial exploratorio. La metodología utilizada tuvo un enfoque cuantitativo con un diseño no experimental en la evaluación de las prácticas contables y el conocimiento financiero. Para ello, se aplicó un muestreo probabilístico con un nivel de confianza del 95% y un nivel de error del 5%, el cual dio como resultado una muestra de 191 emprendimientos para el desarrollo de las encuestas y la investigación. El resultado relacional de las variables del constructo fue muy aceptable (KMO= 0.782), dicho resultado denotó una adecuación muestral sólida para realizar un análisis factorial exploratorio; por consiguiente, el análisis reveló que los tres primeros componentes explican el 81% de la varianza total de la respuesta de los emprendimientos. Finalmente, se concluyó que el conocimiento tributario, junto con otros elementos, mejora significativamente la comprensión de las prácticas contables y el conocimiento financiero. Por tal razón, se demostró que los emprendimientos familiares en el cantón de La Maná poseen un nivel moderado (Rho= 0.600) de conocimiento financiero en estas áreas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The significant effects of poor accounting on family businesses motivated this research. Therefore, the objective of the study was to analyze the level of financial knowledge in the accounting practices of family businesses in La Maná canton, through exploratory factor analysis. The methodology used had a quantitative approach with a non-experimental design in the evaluation of accounting practices and financial knowledge. For this purpose, a probabilistic sampling was applied with a confidence level of 95% and an error level of 5%, which resulted in a sample of 191 undertakings for the development of surveys and research. The relational result of the construct variables was very acceptable (KMO = 0.782); this result denoted a solid sampling adequacy to carry out an exploratory factor analysis. Consequently, the analysis revealed that the first three components explain 81% of the total variance in the response of the ventures. Finally, it was concluded that tax knowledge, together with other elements, significantly improves the understanding of accounting practices and financial knowledge. For this reason, it was demonstrated that family businesses in La Maná canton have a moderate level (Rho = 0.600) of financial knowledge in these areas.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[prácticas contables]]></kwd>
<kwd lng="es"><![CDATA[seguimiento financiero]]></kwd>
<kwd lng="es"><![CDATA[planificación]]></kwd>
<kwd lng="es"><![CDATA[presupuesto]]></kwd>
<kwd lng="es"><![CDATA[conocimiento tributario]]></kwd>
<kwd lng="en"><![CDATA[accounting practices]]></kwd>
<kwd lng="en"><![CDATA[financial monitoring]]></kwd>
<kwd lng="en"><![CDATA[planning]]></kwd>
<kwd lng="en"><![CDATA[budget]]></kwd>
<kwd lng="en"><![CDATA[tax knowledge]]></kwd>
</kwd-group>
</article-meta>
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