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Financial sustainability in Colombia’s Lodging SMEs: the role of technological transformation in Colombia’s Lodging SMEs
Sostenibilidad financiera de las PYME hoteleras en Colombia: el papel de la transformación tecnológica en las Pymes de alojamiento en Colombia
DOI:
https://doi.org/10.15446/dyna.v92n235.117382Palabras clave:
lodging sector, financial sustainability, SMEs, technological transformation, liquidity risk, profitability (en)sector de alojamiento, sostenibilidad financiera, Pyme, transformación tecnológica, riesgo de liquidez, rentabilidad (es)
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Given the role of sustainability and technological transformations in the global economy and in the growth of companies, the objective was to analyze their effect on the financial sustainability of SMEs in the lodging sector. To achieve this, (1) a bibliometric analysis was conducted using VOSviewer and Biblioshiny, (2) a mean difference test (T-student) was performed to compare technological transformation and financial sustainability variables, and (3) a correlation analysis was carried out between indebtedness and liquidity risk, based on financial data from 2022 for SMEs in the top five regions according to the Colombian Regional Tourism Competitiveness Index. The findings highlight a scarcity of research on financial sustainability and digital transformation processes in Colombian SMEs, in contrast to other regions worldwide. Regarding the T-test, no statistically significant differences were found between the variables analyzed. Therefore, we strongly recommend further research incorporating multivariate analyses to include additional variables relevant.
Dado el papel de la sostenibilidad y las transformaciones tecnológicas en la economía mundial y en el crecimiento de las empresas, se analizó su efecto en la sostenibilidad financiera de las Pyme del sector del alojamiento. Para ello, (1) se realizó un análisis bibliométrico utilizando VOSviewer y Biblioshiny, (2) una prueba de diferencia de medias (T-student) para comparar las variables de transformación tecnológica y sostenibilidad financiera, y (3) un análisis de correlación entre endeudamiento y riesgo de liquidez, a partir de datos financieros de 2022 de Pymes de las cinco primeras regiones según el Índice de Competitividad Turística Regional de Colombia. Los hallazgos resaltan escasez de investigaciones sobre sostenibilidad financiera y procesos de transformación digital en Pyme colombianas, en contraste con otras regiones del mundo. Respecto a la prueba T, no se encontraron diferencias estadísticamente significativas entre las variables analizadas. Recomendamos investigaciones que incorporen análisis multivariados con variables adicionales relevantes.
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