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Artificial Intelligence and Hybrid Threats in Defense and Security: A Bibliometric and Cluster Analysis of the Scientific Literature (2000–2025)
National security faces a strategic challenge arising from the complex and accelerated convergence between Artificial Intelligence (AI) and hybrid threats. In response to the need to deepen and systematize knowledge in this domain, a systematic mapping of a rapidly evolving field was conducted through the application of a quantitative methodology based on bibliometric and cluster analysis. The study examined 20,000 documents retrieved from the Scopus database over the period 2000-2025. The coherence of the hierarchical clustering model was validated using the Calinski-Harabasz index (1671,883), ensuring a clear differentiation between groups. The results reveal thematic maturity characterized by exponential growth, reaching its peak in 2023 with approximately 9,000 documents. A structure dominated by four interconnected cores was identified, envolving from traditional cybersecurity and machine learning towards ethics, privacy, and critical applications (5G/IoT). The analysis of the ten clusters confirmed a clear core-periphery structure of knowledge, where the primary cluster concentrates the critical mass of publications. Geographically, scientific output is hegemonically concentrated in India, China, and the United States. In conclusion, research on AI and security has envolved toward multidisciplinarity, highlighting the urgency of integrating ethical governance and technological resilience considerations into the formulation of national defense policies in the face of automation of hybrid threats.
Copyright (c) 2025 Criterio Libre https://creativecommons.org/licenses/by-nc-sa/4.0
Sustainability strategies applied to logistics
This paper addresses various strategies that, when integrated with sustainability concepts, help to understand how a supply chain can be oriented toward greener and more sustainable practices. In the first section, the concepts of logistics and supply chain are defined, as well as their relationship with sustainability. Subsequently, sustainable management is explained, and the Sustainable Development Goals (SDGs) established in the 2030 Agenda are presented. By integrating these two concepts, the article continues with the explanation of strategies that, from a logistics perspective, can contribute to the development of supply chains with a sustainable approach. Finally, the benefits obtained by companies when transforming their traditional chains into systems based on sustainable practices are described. In this context, the following research question is proposed: What sustainability strategies can be implemented in the logistics domain to contribute to the development of more sustainable supply chains? Consequently, the objective of this article is to analyze these strategies and their contribution to the consolidation of sustainable supply chains through a conceptual review and integration of relevant theoretical and regulatory frameworks. The study adopts a qualitative, descriptive approach, supported by a bibliographic and documentary review of secondary sources within the sustainability literature, with an analytical and interpretative scope, as it characterizes and integrates key concepts such as circular economy, energy efficiency, and the Sustainable Development Goals within the logistics domain. Methodologically, the research is based on a documentary review of academic, institutional, and regulatory sources at both national and international. This process is structured into phases of design, data collection, analysis, and synthesis, which enabled the definition of the research problem, the identification and selection of relevant sources, the organization and categorization of information, and the critical interpretation of the content to integrate the findings into an analytical perspective on sustainability strategies applied to logistics and their contribution to the development of sustainable supply chains.
Analysis of Public Finances in the State of Nuevo León, Mexico 2022–2024
An analysis of the financial situation of the state of Nuevo León, Mexico, is presented for the fiscal years 2022, 2023, and 2024, based on the Statements of Activities, Cash Flow Statements, and Statements of Financial Position published by the State Government. The aim is to identify relevant trends, assess financial sustainability, and detect areas of risk and improvement in the management of public finances. The main finding is the identification of stability in the growth of total assets, accompanied by a high level of indebtedness and increasing financial pressure. Indeed, long-term public debt accounted for 119% of total assets in 2024, remaining at a constant level compared to the two previous fiscal years. Furthermore, in 2024, a recovery in the financial result was observed, with the generation of a surplus, which is associated with improved expenditure control and a slight increase in revenues. However, net equity remains negative despite improvements in savings and liquidity, reflecting accumulated deficits from previous fiscal years and the need to implement measures aimed at restoring the soundness of public finances.
Determinants of Labor Income in the Municipality of Funza in the Years 2017 and 2021
This study analyzes the labor market in the municipality of Funza (Cundinamarca), identifying the determinants that explain wage returns for the years 2017 and 2021. The labor market is characterized, and the extended Mincer earnings function is estimated. The results show that the main determinants of wage returns are educational level, experience, and having a formal employment contract. In this regard, labor income increases as the level of education rises; likewise, it is observed that men earn higher wages than women. Additionally, an extra year of experience increases wages at decreasing rates, and workers with a contract earn higher incomes compared to those without one.
Archives and the Right to Know: A Framework for Archivists’ Professional Action under the Transparency Law
Law 1712 of 2014, known as the Transparency and Access to Public Information Law in Colombia, requires professional archivists to ensure that public information is organized, accessible, and understandable, in accordance with the right to information, thereby promoting transparency and good governance. In this context, the following question arises: how are the professional responsibilities of archivists defined under this national law? This question highlights the need to clearly establish the guidelines that govern such responsibilities. Accordingly, this article aims to develop guidelines that specify the responsibilities of archivists within the framework of the Transparency Law. To this end, three specific objectives are proposed: first, to determine the main functions that archivists must fulfill under this law; second, to assess the competencies required in this context; and third, to identify the key elements for formulating guidelines that define the responsibilities in accordance with the current legal framework. Therefore, the study is structured into six sections: the first presents the introduction; the second outlines the research context; the third develops the conceptual framework; the fourth describes the methodological approach; the fifth analyzes the results; and the sixth proposes specific guidelines regarding the responsibilities of professional archivists within the legal framework.
Factors influencing the intention to leave in times of crisis
This study analyzes the influence of push, pull, and mooring factors on employees’ intention to leave a private security company in Cali during the social and health crisis of 2021. Drawing on a quantitative case study with a non-experimental, cross-sectional design, a survey was administered to 289 employees. The results indicate that work schedules, interpersonal tension, work–life conflict, and the lack of professional development opportunities constitute the main push factors associated with employees’ intention to leave the organization under study. In contrast, pull factors such as community embeddedness and creativity promote their retention. Likewise, the perception of crisis significantly moderates these interactions, highlighting how of uncertainty reconfigure turnover mechanisms. These findings strengthen the theoretical understanding of the push–pull–mooring model in highly unstable scenarios and provide practical guidelines for designing retention strategies that are more sensitive to psychosocial and organizational conditions.
Impulse buying in the fast-fashion: the role of self-control, marketing stimuli, and motivation
The dual-system model suggests that self-control and impulsivity coexist and regulate decision-making; however, this relationship has been scarcely studied in the context of consumer behavior in fast-fashion. In this regard, the present study investigates the role of self-control in impulsive buying, as well as the influence of intrinsic motivation, extrinsic motivation, and marketing actions in fast-fashion purchases. This study employed a descriptive, cross-sectional, and quantitative approach with a sample of 388 participants between 18 and 35 years of age. Exploratory and confirmatory factor analyses and the bootstrapping technique, were used to process the data and evaluate the proposed model. The results confirm that self-control acts as a regulatory mechanism between marketing stimuli, motivations, and impulsive behavior; nevertheless, its effect is partial and vulnerable to intense external stimuli. Likewise, the relationship between self-control and impulsive buying shows that, although consumers attempt to self-regulate, the fast-fashion environment encourages unplanned purchases. Finally, it is considered necessary to continue investigating the role of self-control in different contexts of impulsive buying and across diverse populations.
Social Innovation and Sustainable Development in Vulnerable Communities of Bogotá D.C.: Cases of Ciudad Bolívar, Usme, and San Cristóbal Sur
This article is the result of research that analyzes the role of social innovation (SI) as a strategy to promote sustainable development in vulnerable communities of Bogotá D.C., taking as case studies the localities of Ciudad Bolívar, Usme, and San Cristóbal Sur. These areas are characterized by high levels of poverty, social exclusion, labor informality, and deficiencies in infrastructure; however, they also demonstrate re­markable organizational potential and a notable capacity to generate collective solutions to the problems present in their territories. Bogotá, as the capital of Colombia and a major economic and social center, has faced significant social and territorial challenges over several decades, derived from unbalanced urban growth processes, internal and external migration flows, as well as long-standing structural, social, economic, and educational inequalities. Despite being a city with significantly expanded infrastructure and economic and institutional development, deep gaps persist in access to basic services, employment opportunities, quality education, and the formulation of policies aimed at closing these inequalities. Bogotá still presents a low-quality index in work and housing spaces, which calls for strengthening participatory democracy and citizen inclusion in the provision of public services. These problems are exacerbated in peripheral and informally originated areas, both rural and urban, where large sectors of the population live under conditions of social and eco­nomic vulnerability. Thus, this article presents research-based evidence on the role of social innovation (SI) as a strategy to facilitate sustainable development in vulnerable communities of Bogotá D.C. Based on this, case studies were conducted in neighborhoods belonging to the localities of Ciudad Bolívar, Usme, and San Cristóbal Sur—recognized for their high levels of severe poverty, social exclusion, high labor informality, deficiencies in infrastructure, and security problems, among other factors. Despite these adverse conditions, these communities show strong organizational capacities and a remarkable ability to generate collective responses to the problems they face in their territories. The research model was based on a mixed-method design. Data were collected using various techniques, including semi-structured interviews, focus groups, and participatory observation. These activities involved the collaboration of community leaders, social managers, entrepreneurs, and young people engaged in social innovation processes, with the purpose of reconstructing the meanings, learnings, and transformations emerging from these practices in popular urban contexts. The results reveal that social innovation projects contribute significantly to promoting citizen participation, women’s leadership and empowerment, community education, and environmental sustainability. Likewise, a positive impact is evident in quality of life, social organization, and territorial participation. Additionally, favorable indirect effects were identified, such as the promotion of local entrepreneurship, improvement of social coexistence, and recovery of community spaces that help foster social integration in these areas.
Predictive model of maritime port transport of cargo mobilized incabotage and transshipment
Although there have been some advances in maritime transport and port operations, it remains necessary to understand the transport sector related to cargo movement through the various authorized ports in Colombia, as this constitutes a strategic factor for international trade. Despite the fact that monitoring is carried out through reports from public and private port companies via the Transport Supervision Information System (VIGIA), significant gaps persist both in the understanding of coastal maritime transport (cabotage) and in the recording of cargo tonnage moved by port zone, port traffic, type of traffic, type of cargo, and port company. These aspects are essential for strategic decision making. The purpose of this study was to analyze the types of port cargo moved in cabotage and transshipment operations Colombian ports. To this end, the CART (Classification and Regression Trees) methodology—an automatic supervised learning algorithm—was applied. The secondary data used came from datasets provided by public and private port companies, totaling 7,139 records corresponding to public and private port zones in the country between 2018 and March 2024. The results present a predictive model based on machine learning for cargo type classification, using a decision tree with a categorical target variable that distinguishes between bulk coal cargo, containers, general cargo, liquid bulk, and solid bulk other than coal. The predictive variables (features) considered were cabotage and transshipment. It is concluded that the decision tree model, in its current configuration, shows limited performance in classifying cargo type when using only these features. Unlike other studies conducted in Colombia or the region—which focus mainly on logistics optimization, terminal management, or port efficiency analysis through quantitative indicators— this research incorporates an artificial intelligence and machine learning approach. The use of the CART methodology represents a methodological innovation, as it enables the identification of port cargo classification patterns based on categorical and supervised variables, offering a more predictive rather than descriptive perspective on the behavior of national maritime traffic.
The teaching of ethics in accounting micro-curricula: Norm or way of life?
This article presents a study on the curricular contents of ethics education in Public Accounting programs. The research was conducted under a qualitative approach, using a case study methodology. The target population consisted of 13 Public Accounting programs in Medellín. The objectives, methodology, and contents were analyzed to determine whether the emphasis is oriented from a deontological perspective or from Aristotle’s conception of happiness. The results show a strong focus on codes of ethics, understood as instances of duty obligation. It is concluded that there is a consensus in the curricula regarding the teaching of ethics, which centers on a moral conception of the norm. However, it was identified that in some cases, values and characteristics inherent to the human being or the moral subject are addressed. Finally, the need to reevaluate, review, and adjust certain traditional methodologies is highlighted, as in their current state, they do not allow for the articulation of specific didactic strategies for the teaching of ethics in accounting.
Metadata proposal for the description of the documentary series Labor Histories in public and private entities
The article addresses archival description using metadata related to the Labor Histories (HL) documentary series, which currently holds evidentiary value. The main objective is to develop a homogeneous metadata proposal aimed at the description of the HL series in a sustainable manner for both public and private organizations. To achieve this, the following specific objectives are proposed: first, to analyze the existing description conditions in HL documentation within organizations; second, to identify the most appropriate types of metadata for describing the HL series; and third, to design a proposal of descriptive metadata focused on the HL series. These objectives are articulated to answer the following question: What types of metadata are most suitable for achieving a comprehensive description of HL pertaining to public and private entities? The adopted methodology corresponds to a qualitative approach, considering the possibility of understanding and interpreting the reality under investigation, as well as being based on the theoretical and conceptual analysis related to archival description and metadata. The main results indicate that HL records have a significant connection to labor actions and their evidentiary value, which presents greater challenges in administrative, legal, and technological aspects. The conclusions establish that metadata and archival description can be understood from a unified and relational conception, given the representative approach of information when it is presented in a structured and consistent manner.
Corporate social responsibility in peacebuilding in Bogotá: cases of hotels and travel agencies
The objective of this document knows the conceptualizations and practices of CSR that hotel and travel agency managers in Bogotá have, as well as to identify the actions that they apply in the context of peacebuilding. This research primarily used a qualitative approach, the descriptive study during the first phase of the research identified a series of academic documents, the result of publications in databases such as Scopus and that referred to the central themes of the research. The second phase focused on a non-probabilistic sample of hotels and travel agencies, applying a semi-structured interview. The instrument guide was previously validated by external peers and applied in the research of Tellez-Bedoya (2022b). The results of the research show that the companies under study have an initial knowledge of corporate social responsibility and carry out different initiatives that contribute especially to nature and certain communities, however, contributions to peacebuilding are still very limited. Therefore, the knowledge that these organizations have on the subject and access to the best business practices in this area must be strengthened.
Background and research of consumer xenocentrism: a bibliometric analysis
The concepts of Xenocentrism (XEN) and Consumer Xenocentrism (C-XEN) constitute a field of study that has attracted the interest of professionals and researchers in the areas of marketing and consumer behaviour. The concept has its origins in Sociology and has undergone significant development over the past decade. This study employs bibliometric methods to understand the phenomenon of C-XEN. A total of 49 publications from 2015 to February 2025 was reviewed. The co-occurrence and co-citation analysis reveals the historical development of the term. The findings highlight several themes in which the concept has evolved, such as conceptual foundation, brand image, consumer affinity, and the development of empirical studies focused on consumer behaviour. Finally, based on the research maps and data collected, conclusions are drawn and a future research agenda related to C-XEN is proposed. .
Technostress: Scientometrics and Future Research Agenda
Technostress is an emerging phenomenon in workplace environments that has gained relevance due to its implications for workers' mental health and well-being. Despite recent attention, there still remain gaps in the literature, particularly in bibliometric studies analyzing its intellectual structure and research trends. This article conducts a bibliometric analysis of technostress using Scopus and Web of Science databases to identify key topics and perspectives in academic production. A methodology combining scientific mapping and narrative analysis is employed, utilizing the Tree of Science algorithm to map relevant authors, institutions, and sources. Findings indicate a significant increase in bibliographic production since 2019 and underscore the need to investigate emerging topics related to technostress in educational and workplace contexts. Practical implications include identifying critical areas for future research and strategies to mitigate the negative effects of technostress on employees.
Labor tax wedge in México compared to OECD and APEC member countries
The tax wedge for labor in Mexico is determined for the 2020 fiscal year, and is compared with the tax wedge of the countries that are members of both the Organization for Economic Cooperation and Development (OECD) and the Economic Cooperation Forum. Asia Pacific (APEC). A total of 202 tax wedges were determined for Mexico, ranging from 21.59% to 53.87%; is compared with the tax wedge of the APEC member countries published by the OECD and it is concluded that in Mexico there is not a single tax wedge since the income tax is progressive, it is found that the Mexican tax wedge becomes, even higher than that of Japan, and at its minimum amount it is above the wedge of Chile and New Zealand.
Copyright (c) 2024 Criterio Libre https://creativecommons.org/licenses/by-nc-nd/4.0
Green businesses from the experience of 16 entrepreneurs from the Region Andina of Colombia
This article consolidates a study conducted between 2022 and 2024 by researchers and research assistants from the Faculty of Economic, Administrative, and Accounting Sciences at Universidad Libre. The research is based on the analysis of multiple green business cases located in the Andean Region of Colombia and relies on interviews conducted with the entrepreneurs of these businesses.. The aim was to identify the challenges, opportunities, and socio-environmental responsibility practices in alignment with the nature of each business initiative. In the first version of the study, seven businesses were analyzed; in this second version, nine additional cases have been included, totaling sixteen green businesses in the analysis. Among the main findings, several challenges for green businesses in the region were identified, such as a lack of government interest and support, financial difficulties due to a lack of trust in these type of businesses, high costs and bureaucracy in the creation of sustainable enterprises, as well as the perception that government initiatives remain only theoretical and disregard the National Green Business Plan, which limits their participation in proposed strategies. Despite these obstacles, they recognize opportunities in long-term profitability and n generating social and environmental value. Likewise, concerning the 2030 Agenda and the Sustainable Development Goals (SDGs), the interviewees identified that their businesses significantly contribute to advancement of SDGs 6, 12, 13, and 15 in the “planet” category, and SDG 8, int the "Prosperity" category. They emphasized the need to incorporate environmental values into businesses in general and to promote a cultural shift towards sustainability.
The Formation in Values of Public Accountants in Colombia in the Face ofthe Corruption Phenomenon: A Study in Two Universities of Bogotá
Corruption emerged as a problem that affects multiple aspects of contemporary societies, in which the public accountant plays a fundamental role as a responsible party, overseer or whistleblower. To address this phenomenon, regulatory frameworks have been established at both the national and international levels, which govern professional ethics in the practice of accounting. However, despite the existence of such frameworks, corruption continues to increase. This situation has motivated the opening of diverse perspectives of analysis regarding their relevance and effectiveness, leading to the conclusion that new approaches must be proposed, especially in the training of accountants, as well as in the promotion of specific values to confront corruption this challenge. This article presents the results of a doctoral research study aimed at analyzing values education to confront corruption among public accountants in two universities in Bogotá. The methodology was developed through a case study that, based on the experience of the actors involved in the process, fostered reflection on administrative management, the axiology of the accounting profession, and the development of values to confront corruption. The main show that the existence of structural elements of values education to confront corruption in the higher education of accountants in two universities in Bogotá is scarce or non-existent; furthermore, processes of deep reflection or application are not being generated. Therefore, there is an urgent need to establish axiological frameworks of values to address corruption within higher education processes for accountants in Colombian universities. This will make it possible to face the problem with new epistemological, pragmatic and axiological approaches.
Technological perspectives for risk management in the solidarity sector in Colombia
This article presents a conceptual framework for Solidarity Economy Enterprises (SEEs), which are organizations emerging from social interest in the common good, in contrast to traditional for-profit enterprises. SEEs have been the subject of theoretical controversy, with some viewing them as a humanization of capitalism, while others, particularly from a neoliberal perspective, regard them as obstacles to economic development. In a global context characterized by increasing social inequality, SEEs emerge as a proposal for resistance; however, they face significant challenges due to their operation outside the state regulatory framework, rendering them vulnerable to infiltration by illicit activities. The global economy, dominated by banking interests, tends to classify SEEs as part of informal value transfer systems, arbitrarily associating them with the black economy. This article addresses the challenges faced by SEEs from a global perspective, with a particular focus on Colombia, in implementing risk management systems. It explores possible solutions, such as tailored regulations and low-cost technologies, to ensure their efficiency and sustainability in combating criminal activities.
Associativity and marketing: key factors for business competitiveness case study Colombia
This study presents the results of an evaluation conducted on companies operating in the tourism sector, analyzed in the context of the impact caused by the Covid-19 pandemic. The objective of this research is to establish the relationship between policies and management practices related to the associative processes of different business units. The study employs the MIGSA tool, which helps to identify, among other factors, how variables such as associativity and marketing are interrelated. The findings reveal a heterogeneous behavior among companies, particularly in their interest in developing new practices to promote business growth. This highlights the ongoing need for continuous learning and the generation of activities related to research, innovation, and development
INNOVATION KEY ELEMENT FOR MANAGEMENT STRATEGIES AND SUSTAINABILITY IN ENVIRONMENTAL, SOCIAL AND FINANCIAL TERMS
The agricultural sector is part of an essential economic sector for the development of the country, it is the support of humanity and throughout history it has faced changes of various origins, whether natural, biological, or internal, which threaten its continuity as a company. Therefore, the objecti- ve of this reflection article focuses on analyzing innovation as a key element for management and sustainability strategies for the agricultural sector in Mexico. The methodological process is based on a literature review about the evolution and importance of agriculture, also allowing to identify the antecedents and theoretical bases of the reflection, through this it is possible to understand the importance of sustainable development in the agricultural sector through the innovation processes, thus generating different reflective aspects that may be useful in the business and academic field.
Keilen Gutiérrez Orozco Gutiérrez Orozco
External dependence of Colombia as a resource-rich economy, an analysis from 2000 to 2021
This article presents evidence of the external constraints faced by Colombia as a developing economy, focusing on the behavior of investment, net exports, and the exchange rate from 2000-2021. Stylized facts of the Colombian economy and economic theory are used to present an outlook of its external dependence. The analysis reveals that the export of primary goods is significantly influenced by international prices, while increases in investment raise imports and expert pressure on the exchange rate. These findings enhance our understanding of Colombia's foreign exchange constraints and its technological reliance in the twenty-first century.
Biotechnological needs of agricultural potential in the department ofCundinamarca for the use of microfinance
The new trend in the agricultural sector is focused on improving food quality, innovating production processes, and developing strategies or technical advances to reduce pests, avoiding the use of toxic products that could compromise consumer health. This sector faces numerous challenges that affect both production and long-term sustainability, such as climate change, the scarcity of natural resources and the need to increase productivity to feed a continuously growing population. Biotechnology applied to the agricultural sector offers innovative and sustainable solutions. It enables the develop of crops resistant to diseases and adverse climatic conditions, improves food quality and yield, and reduces environmental impact through more efficient and less invasive practices. Likewise, it facilitates farmers’ adaptation to environmental and economic changes, promoting food security and economic stability in rural communities. Strengthening research and development in this field increases the agricultural sector’s capacity to address current and future challenges in a sustainable and equitable manner. However, biotechnological development requires funding sources. One of the main weaknesses of the agricultural sector lies in the fact that only large producers have easy access to traditional banking financing. In contrast, small and medium-sized producers face difficulties in accessing credit; making it essential to turn to non-traditional banking products in order to meet the new demands of the agricultural market. The objective of this research is to determine the biotechnological needs of the agricultural sector in the department of Cundinamarca, which—due to their financial characteristics—are considered potential users of non-traditional banking or microfinance products. To this end, a literature review will be conducted using databases such as EBSCO, ProQuest, and SciELO, to identify biotechnological needs in agricultural activities linked to the productive systems of sugarcane, potatoes, avocado, coffee, cocoa and plantains, which—due to their characteristics—represent a potential de- mand for microcredit products. In conclusion, this study enables microfinance institutions to identify agricultural activities in which they can invest. It also guides these institutions in designing services that meet the needs of these sectors, thereby contributing to the national growth and development.
THE TRANSFORMATION OF MONETARY POLICY: A LOOK AT THE GLOBAL SUPPLY CHAIN PRESSURE INDEX (GSCPI)
The pandemic caused by COVID-19 not only left havoc on public health, but also generated interruptions in the supply chain, turning this scenario into a challenge for the international economy. Logistical interruptions, increases in shipping costs and delays in delivery times were caused by the closure of factories located in Asia, as well as the extension of quarantine times that affected mobility. These explicit circumstances somehow made it possible to carry out measurement exercises aimed at examining supply chains in a global context to identify the inflationary pressure in them as a consequence of the breakdown in the supply of materials in the world. Given what has been described, the present presentation aims to show how, through the episodes of lack of synchronization between supply and demand produced by the pandemic, the inflation that occurred and that continues to make noise in the market, its nature is via pull. of supply, which is still unknown by central banks maintaining their traditionalist vision of intervening in the money market according to the dynamics of aggregate demand. Finally, central banks are in a transition to examine inflation no longer based on monetary data but incorporating data on shipping costs, times and movements of goods in order to explain the behavior of local and international prices.
IMPACT OF HUMAN CAPITAL AND INVESTMENT ON THE DEVELOPMENT OF DIGITAL TRANSFORMATION STRATEGY IN SMES IN THE CUNDINAMARCA REGION
En el plano internacional en el que sobreviven las empresas, la transformación digital se ha convertido en un imperativo, aún más en el periodo de post - pandemia y no es excepción en el plano de las industrias ubicadas en Bogotá y Cundinamarca. Teniendo presente lo planteado en la literatura en torno al tema, la transformación digital puede ser concebida a partir de los impactos combinados de varias tecnologías o innovaciones digitales que generan nuevos actores, estrategias, rutas que cambian, evolucionan o complementan las reglas que existen dentro de las empresas u organizaciones (Hinings, Gegenhuber y Greenwood, 2018). En este artículo se analiza el estado de la transformación digital y el nivel de desarrollo de estrategias necesarias para su implementación, se identifican las características de los procesos de digitalización de las empresas ubicadas en la región Cundinamarca y los factores relacionados con el capital humano y la inversión; considerando una muestra representativa de MiPymes en el territorio mencionado, de diversos sectores industriales. A partir de la información y datos recolectados en 944 empresas, mediante metodología mixta con técnicas basadas en análisis de correspondencia se identifican algunas características asociadas en las empresas objeto de estudio, así como desafíos, oportunidades y las mejores prácticas utilizadas por las mismas para avanzar en su estrategia de transformación digital.
EVALUATION OF INNOVATION EFFICIENCY IN SMALL AND MEDIUM-SIZED MANUFACTURING ENTERPRISES IN MORELIA, MICHOACÁN, MEXICO
The present study aims to make a diagnosis of innovation using Data Envelopment Analysis (DEA) in seven organizational areas of small and medium-sized manufacturing company. The diagnostic tool was applied to the total of 182 organizations who meet the characteristics of the study in the city of Morelia, Mexico. Collected valid information from 91 companies. The results showed 4 efficient economic sectors, while 11 were not; the main input variables (organizational areas) that had problems were: external enablers, internal enablers and management portfolio; and, finally, show an analysis of benchmarking of the inefficient sector.
BRANDING AND FINANCIAL PERFORMANCE: A BIBLIOMETRIC AND NARRATIVE ANALYSIS BASED ON THE TREE OF SCIENCE
The efficient management of human capital generates that companies can achieve a fundamental attribute to maintain and improve their competitive position. Today organizations operate in an environment of uncertainty, constraints, problems, threats and difficulties of all kinds, which for Mexico are emphasized, inflation, recession and unemployment. This paper presents a theoretical approach that analyzes the management of human resources (HR) in organizations aligned to the strategy of the management of the organization, in this case the hotel sector of the city of Morelia. The tool consisted of a questionnaire covering the most important policies of an organization being the selection of personnel, policy stability in Employment, Training Policy, Policy participation and remuneration policy. Within the most outstanding shows that organizations do not consider important to their workers because in cases of crisis they can easily dispense with his services.
PSYCHOSOCIAL CONDITIONS OF THE PUBLIC ACCOUNTANT IN SANTANDER -COLOMBIA
This study describes the psychosocial conditions of the public accountant in the Santander region - Colombia. 92 surveys and 20 in-depth interviews were analyzed where different categories emerge that contribute to the understanding. The multiple correspondence analysis (MCA) is complemented with the content analysis of the narratives where different categories emerge, such as the relationship, labor contracting, field of action within the profession, professional and job satisfaction, motivational factors, effects of the work environment and integration into social groups, contexts of performance and decision-making, stressors, coping tools, ethics and social commitment, etc. Positive psychosocial conditions are recognized that must be strengthened and must be intervened to improve the accountant life quality.
THE ENTREPRENEURIAL INITIATIVE OF THE UNDERGRADUATE STUDENTS OF THE CITY OF VILLAVICENCIO IN COLOMBIA
This study aims to comprehend the entrepreneurial drive of university students in departamento del Meta, recognizing entrepreneurship as a pivotal factor for economic growth and development, the study also acknowledges the significance of women entrepreneurship. The latter has gained momentum through female business empowerment, reducing the disparity between genders in establishing companies. The primary goal is to determine the level of entrepreneurial initiative among undergraduate female university students in Villavicencio. This is achieved by characterizing and describing entrepreneurial initiatives and establishing levels to determine the position of the chosen population. The research employs a descriptive and quantitative exploratory approach with a sample of 626 cisgender women undergraduate students. The instrument used is validated, with a Cronbach's Alpha of 0.82, and the database developed by the project is utilized to apply the form. The study discovered that the most influential motivation for entrepreneurship is profitability or financial freedom, with an average rating of 5 out of 7. Hypotheses on the existing differences were tested through the Mann-Whitney U test.
CHARACTERISTICS OF THE INFORMATION CONTAINED IN THE INTEGRATED REPORTS OF SOUTH AMERICAN COMPANIES
The purpose of this study is to verify whether integrated information is being disclosed comprehensively in accordance with IIRC guidelines and whether this choice is subject to the influence of other variables, such as sector of activity, experience in preparing reports and the length of the reports. To carry out this analysis, a sample was examined consisting of 61 integrated reports prepared voluntarily by companies in South America that were available in the IIRC database as of April 1, 2022. Using a quantitative methodology, the main findings have been that the reports issued by the South American companies analyzed generally satisfy the content proposed by the IIRC (average level 61.68), however, some contents are not addressed in their entirety, so there are still aspects to strengthen and actions to improve . At the same time, it is highlighted that the level of content of the reports is linked to the sector of activity; companies in the financial sector have greater chances of having a higher level of information than those belonging to other sectors.
International Integrated Reporting Council
Purpose: the purpose of this article is to provide a bibliometric, analytical, and narrative analysis of the academic literature on the relationship between branding and financial performance, identifying areas of study and trends. It aims to delve into conceptualization, scientific mapping, the main themes addressed, and research trends in the relationship between branding and financial performance. Methodological aspects: by using the scientific production extracted from the Web of Science -WoS- and Scopus databases, a bibliometric analysis was conducted along with a narrative review of the available literature based on the Tree of Science algorithm. Findings: through the collection of 192 documents from the databases, a descriptive analysis was conducted regarding the main sources, affiliations, countries, documents, and most relevant authors within the subject. Three main trending topics related to internal branding and human talent management, the influence of the brand on different stakeholders, and the role of branding in customer loyalty and corporate positioning were identified. Practical Implications, Originality, and Value: It is expected that the results will be useful for researchers and strategic business decision-makers to expand and strengthen the relationship between branding and financial performance.