Conference Agenda

El sector combustible enfrenta restricciones financieras asociadas a la gestión de crédito comercial, lo que se relaciona con la liquidez empresarial. El objetivo de este estudio fue analizar la relación entre la gestión del crédito comercial y la liquidez en empresas del sector combustible de la provincia de Nasca, Perú. Se empleó un enfoque cuantitativo con diseño no experimental, transversal y de alcance correlacional. La población estuvo conformada por 30 colaboradores administrativos y contables a quienes se les aplicó un cuestionario estructurado con escala de Likert de 5 niveles. La confiabilidad del instrumento se determinó mediante el coeficiente alfa de Cronbach, obteniéndose coeficientes de consistencia interna aceptables (α= 0.749). Dado que los datos no presentaron distribución normal, se utilizó el coeficiente Rho de Spearman para contrastar las hipótesis. Los resultados evidenciaron una relación positiva y estadísticamente significativa entre la gestión del crédito comercial y la liquidez empresarial (Rho = 0.789; p < 0.001). Se concluye que una adecuada gestión del crédito comercial se asocia con mejores niveles de liquidez empresarial. Este estudio aporta evidencia empírica relevante para la toma de decisiones financieras en empresas del sector de combustible.

This systematic review aims to identify and synthesize the main factors that influence personal growth and female entrepreneurship, which stem from a combination of individual, social, cultural, and even economic dimensions. On a personal level, key elements such as self-esteem, self-confidence, educational attainment, and the development of soft skills stand out, enabling women to face business challenges with greater confidence. These personal competencies influence not only decision-making but also their capacity for leadership, creativity, and innovation. In the social and cultural spheres, the family environment, support networks (both formal and informal), perceptions of gender roles, and social stereotypes significantly shape how women engage in entrepreneurship and develop their businesses. Despite progress, traditional mindsets still associate entrepreneurship with masculinity, which can limit many women's opportunities to access markets, financing, or leadership spaces. Furthermore, women's capacity to influence the business sector is reflected in their involvement in organizational processes and strategic decision-making. However, this participation is still constrained by structural barriers such as limited access to funding, lack of mentorship, low representation in leadership positions, and the unequal distribution of domestic responsibilities. Factors such as access to inclusive public policies, financial education, entrepreneurial training, and integration into collaborative networks serve as key catalysts for enhancing the personal and professional growth of women entrepreneurs.

Universities are pivotal in driving technological entrepreneurship; however, in the tourism sector, they represent a strategic opportunity to catalyze regional innovation. Despite this potential, empirical evidence regarding the maturity of university-born startups in Latin American public contexts remains scarce. This research analyzes the readiness of techno-tourism startups emerged from a competitive pre-incubation program in Peru. Using a quantitative, non-experimental, cross-sectional design, the study focused on the entrepreneurial team as the unit of analysis. Twenty-one finalist teams (N=60) were assessed by external experts using an analytical rubric across five dimensions: innovation, team potential, user validation, business model, and SDG alignment, measured on a 5-point Likert scale. Reliability was confirmed via Intraclass Correlation Coefficient (ICC=0.83) and dimensional synergy through Spearman’s Rho. Results indicate high performance in team capabilities and social commitment, whereas business models showed lower maturity. Significant correlations were identified between team talent and user validation (ρ=0.75), and between validation and commercial viability (ρ=0.71). These findings suggest that early-stage maturity depends more on market interaction than on technological sophistication. Consequently, incubators must prioritize human capital and market immersion over purely technical metrics to ensure project scalability.

Business competitiveness represents a key factor for the sustainability of organizations in dynamic and globalized markets. Furthermore, most businesses worldwide are micro, small, and medium-sized enterprises, and in some contexts, they determine the competitiveness of countries. Additionally, competitiveness has gained importance as markets become increasingly demanding. For this reason, this study analyzes the influence of five internal variables—constant training, business management, logistics, access to financing, and the use of technology—on the competitiveness of small businesses in the retail sector in the state of Nuevo León, Mexico. This is a quantitative, descriptive, correlational, and explanatory study. An instrument was designed to measure the study variables and was applied to a sample of 166 companies. The results indicate that training, business management, and access to financing have a positive effect on competitiveness, whereas logistics and the use of technology did not show a significant influence in the model. This study provides relevant empirical evidence to strengthen strategic management in small commercial ventures in the region.

Traditional internal controls are limited in ensuring the efficiency and sustainability of accounting firms, negatively impacting their profitability and financial performance. In response, Nexus Control is proposed as an innovative tool based on the components of the COSO model, designed to optimize internal management and economic results. This study aimed to determine the relationship between Nexus Control as an innovative tool and the optimization of profitability in accounting firms in a city in northern Peru, using companies in Nuevo Chimbote as the sample for analysis in 2025. A quantitative approach was applied, with a non-experimental, cross-sectional, and correlational design. The sample consisted of 55 employees from five companies selected through census sampling. Likert-type questionnaires with adequate reliability levels (α=0.71 and α=0.81) were used, and Pearson's correlation coefficient was applied. The results showed a predominantly "regular" level in Nexus Control (49.1%) and a "moderate" level in profitability (63.6%). A high and significant positive correlation was found between both variables (r=0.833; p<0.01). It is concluded that the application of Nexus Control, based on the components of the COSO model, constitutes a key innovation tool that strengthens transparency, improves operational efficiency, and optimizes profitability in accounting firms.

This article analyzes the management of research and development (R+D), innovation and entrepreneurship in Latin American organizations from a qualitative approach. Through interviews and documentary analysis processed with NVivo 14, three key dimensions were identified: institutional articulation, internal organizational capacities, and access to public support mechanisms. The findings show the fragmentation of the regional innovation system, weaknesses in knowledge management, and the disconnect between formulated policies and their effective implementation. It is concluded that institutional and organizational transformation is essential for the strengthening of R+D+i ecosystems in the region