Zeszyt Naukowy numer 59
NUMER BIEŻĄCY / CURRENT ISSUE
Zeszyt Naukowy Numer 59 / VOLUME 59
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Lizeth Guadalupe Ceja Pérez, Marcela Rebeca Contreras Loera
MANAGING MARKETING STRATEGIES FOR SERVICE MICROBUSINESSES
Abstract: Strategy management is crucial to the success of any organization, including microenterprises, as it guides changes and facilitates decision-making, addressing challenges to survive or remain in the market. The objective of the research is to identify the marketing strategies of a microenterprise providing services in Escuinapa, Sinaloa, Mexico. The study was conducted as a qualitative case study of a microenterprise and was descriptive in scope, collecting data through semi-structured interviews, observation, and document analysis. The results indicate that the management of marketing strategies for the growth of this microenterprise, providing domestic refrigeration services with thirteen years of experience, initially included advertising its services through traditional media, maintaining contact with its customers. It also expanded the offer of new services and rewarded loyal customers with a discount program, 24/7 customer service, and off-season promotions. In another phase, they used Facebook and WhatsApp to organize contests with regular customers and new users through referrals. The conclusion is that microbusinesses manage both traditional and digital strategies, increasing services and ensuring customer service. To survive or remain in the market, microbusinesses must implement effective strategies focusing on differentiation, innovation, adaptation to customer needs, and efficient resource management.
Keywords: management, marketing strategy, microbusiness
DOI: 10.17512/znpcz.2025.3.01
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Anaika Ivania Colón
THE PERCEPTION OF DISCRIMINATION FROM THE GENDER PERSPECTIVE IN CONSTRUCTION WORKERS
Abstract: This article presents an exploratory study that aims to examine the relationship between the perception of labor discrimination and Psychosocial Risk Factors (PSRF), utilizing two normative instruments: Reference Guide III (NOM-035-STPS-2018) (STPS, 2018) and the Workplace Climate and Non-Discrimination Perception Questionnaire (NMX-R-025-SCFI-2015) (Secretaría de Economía, 2015). The methodological integration of both instruments allowed for a comprehensive organizational diagnosis, demonstrating how psychosocial risk factors are linked to structural discriminatory practices. The findings reveal an increased exposure to psychosocial risk among women, particularly in dimensions such as workload, workplace violence, leadership and organizational belonging, compared to their male counterparts. Additionally, differentiated perceptions of unequal treatment and exclusion were identified. The study concludes with organizational recommendations and policy implications aimed at promoting substantive equality and preventing psychosocial risks in male-dominated work environments.
Keywords: gender equity, labor discrimination, psychosocial risk factors, NMX-R-025, NOM-035-STPS-2018
DOI: 10.17512/znpcz.2025.3.02
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Héctor Cuevas-Vargas, Raúl Tenorio-Lara, Yolanda Griselda Vázquez-Juárez
Abstract: This study examines the implementation of environmental practices among micro, small, and medium-sized enterprises (MSMEs) in Guanajuato, Mexico, with a focus on the textile sector, and evaluates their contribution to business sustainability. The study addresses the growing demand for sustainable production models in regional industries that face environmental challenges. A quantitative, non-experimental, cross-sectional design was used, based on data collected through a survey of 244 MSME owners and managers. The Importance-Performance Map Analysis (IPMA) was applied to identify strategic improvement areas by comparing the relevance and execution of environmental practices. The results show an overall implementation level of 49.47%, indicating a significant potential for improvement. Key practices influencing sustainability include process design, energy management, and supplier selection, which positively impact employee motivation, reputation, profitability, and customer satisfaction. Although there is awareness of environmental issues among MSMEs in Guanajuato, the implementation remains limited. Strengthening these practices represents an opportunity to improve sustainability performance and competitiveness. The findings highlight the need for targeted policies and support mechanisms to accelerate the green transition of regional MSMEs.
Keywords: environmental practices, IPMA, MSMEs, sustainable benefits, textile industry
DOI: 10.17512/znpcz.2025.3.03
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Ana Cecilia Flores Amador, Gabriel Aguilera Mancilla, Laura Leticia Gaona Tamez
Abstract: In the increasingly demanding economic environment and competitive market, transportation companies constantly face challenges. In this context, internal auditing is a key tool to strengthen control systems, improve decision making, and optimize resources. The aim of this article is to analyze the impact of internal auditing on the financial performance of transportation companies located in the central region of Coahuila, Mexico. The study followed a quantitative, descriptive, non-experimental, and correlational approach, applying a structured questionnaire. In the central region of Coahuila, 128 companies operate in long-distance transportation. This research focused exclusively on medium-sized companies in this sector, resulting in a final population of 15; however, information was obtained from only 14 companies. The independent variable was internal auditing, based on the evaluation of internal controls and audit frequency. The dependent variable was financial performance, assessed through profitability, liquidity, asset utilization efficiency, and debt level. The results reveal a positive relationship between the implementation of internal audits and the financial performance of companies. More frequent audits are associated with better financial indicators. It was concluded that efficiently applied internal auditing represents an effective strategy to strengthen internal control and financial performance in transportation companies.
Keywords: financial performance, internal auditing, transportation companies
DOI: 10.17512/znpcz.2025.3.04
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German León Rochín, María Elvira López Parra, Yara Landazuri Aguilera
FINANCIAL EDUCATION IN RURAL COMMUNITIES: A DEMOGRAPHIC ANALYSIS
Abstract: Financial education is a key asset in people's life planning. Evaluating knowledge and skills on this topic among residents of rural areas is a challenge. This study aimed to identify the degree of association between the level of financial education of people living in rural communities of the municipality of Cajeme and demographic factors, using a non-parametric statistical test. The type of research was descriptive, correlational, and non-experimental. The subjects studied were 346 people living in the rural communities of the aforementioned municipality. An instrument with 10 questions on demographic aspects and 13 more on financial education was applied, the latter on a Likert scale. The financial education variable was analyzed in its dimensions of knowledge, competence, and management. The results showed that the demographic variables significantly associated with financial education are the municipal community where they live and the level of education. In contrast, the demographic variables that have no association with the level of financial education are gender, marital status, the number of inhabitants living per household, and the number of inhabitants earning income in the household. These findings describe the quantitative aspects that strengthen demographic factors and influence the improvement of financial literacy in the households of rural communities.
Keywords: demographic factors, financial education, rural economics
DOI: 10.17512/znpcz.2025.3.05
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Rosa Elia Martínez Torres, Juan Arturo Mendoza Razo, Guillermo Villalpando Romo
EMERGING TECHNOLOGIES AND JOB SKILLS: CONVERGENCE OF INDICATORS TO ASSESS STAFF PERFORMANCE
Abstract: The main feature of Industry 4.0 is the integration of emerging technologies that transform work processes in all organizations. This transformation forces human capital to adapt to new work dynamics, which requires an expansion of professional growth models. Faced with automation and the use of advanced technological tools, workers must specialize, adapting to evolving skill requirements. The objective of this study is to design a comprehensive model that allows for a precise and relevant evaluation of the preparation, adaptation and performance of workers in contexts mediated by technology, through relevant indicators to measure work performance in the current context, where the use of emerging technologies is predominant. The exploratory analysis examines the factors used by automation companies to evaluate personnel, with the aim of developing an assessment model that is aligned with contemporary demands and the principles of sustainable development. The methodology follows a mixed approach, combining descriptive and exploratory information management to identify the parameters that link technology with emerging skills. Data collection is carried out from documentary sources and interviews with company staff. Conclusions reveal that the convergence of indicators can minimize the gap, allowing the staff to perform appropriately. A non-linear equation is also proposed that reflects the changes generated by emerging technologies, incorporating psychosocial dimensions that impact work in a constantly evolving environment.
Keywords: emerging technology, job dimensions, performance evaluation, technological skills
DOI: 10.17512/znpcz.2025.3.06
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Miguel Antonio Mascarúa-Alcázar
ANALYSIS OF THE ORGANIZATIONAL MANAGEMENT OF ENTREPRENEURS IN TEHUACÁN AND PROPOSALS
Abstract: This study analyzes the organizational management strategies of micro and small retail enterprises (MSEs) in Tehuacán, Puebla, Mexico, focusing on their relationship with financial performance and sales growth. Using a quantitative, descriptive, cross-sectional design, data were collected in March 2025 from 593 entrepreneurs via a 30-item Likert-scale questionnaire, applying the computer-assisted personal interview (CAPI) method. Multinomial logistic regression was used to correlate management, sales, finance, innovation, marketing, and operations practices with four income–expense scenarios, each coupled with increased annual sales. Findings reveal that formal strategic planning consistently correlates with positive sales outcomes, particularly when income and expenses fluctuate. Sales growth is often supported by offering credit, while careful monitoring of earnings and supplier costs underpins financial stability. Innovation strategies are primarily externally sourced, through trade shows or outsourced design improvements, rather than internally developed. Marketing investments, especially in advertising, remain central, and operational strategies vary according to financial conditions, favoring either faster delivery or quality improvements. The study concludes that structured planning, financial discipline, and proactive marketing are key drivers of competitiveness among Tehuacán’s MSEs, though innovation practices remain conservative. Recommendations emphasize strengthening internal innovation capabilities to complement existing strategies for sustained market advantage.
Keywords: entrepreneurs, MSEs, organizational management
DOI: 10.17512/znpcz.2025.3.07
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Lidia Ramírez-Lemus, Ma. Leticia Almanza-Serrano, Alejandro Ramírez-Barajas
Abstract: Today’s companies have been immersed in new paradigms that demand fully sustainable results; few companies have been at the forefront of micro-environmental issues and have demonstrated that everything depends on comprehensive leadership. The objective of this research is to analyze the impact of transformational leadership and technological innovation on the sustainable performance of micro, small and medium-sized enterprises (MSMEs) in Valle de Santiago, Guanajuato, Mexico, and its surroundings. The design focuses on a quantitative, explanatory, and correlational method, with a representative sample of 100 participating companies in the state of Guanajuato. The research used a survey with 114 Likert-type questions based on three respective covariates: sustainable performance, transformational leadership, and technological innovation. In this sense, the results revealed that transformational leadership had a positive influence in 63.7% of cases, which had a significant impact on the sustainable performance of MSMEs. However, technological innovation had a minimal positive correlation of 54.0%, which means that companies still need to employ innovation strategies. This research is relevant because it shows that there is little theoretical evidence on the subject, especially in technological innovation; however, good transformational leadership has a positive effect on organizations seeking change for the good of all involved and to increase environmental sustainability.
Keywords: sustainable performance, technological innovation, transformational leadership
DOI: 10.17512/znpcz.2025.3.08
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Marta Wiącek
Abstract: The changes introduced by companies investing sustainably are undoubtedly managerial in nature, but they also significantly impact accounting. They require appropriate representation in the financial reporting system. The National Accounting Standards do not yet directly address ESG, and it is essential to adequately account for such events in financial statements. Based on the general guidelines of accounting standards and an analysis of the possible specifics of the mentioned investments, this publication proposes framework schemes for presentation and accounting as well as indicates the consequences of presenting and accounting for these actions for individual components of financial statements. The aim of this study is to provide a concise characterization of the specifics of investing in sustainable development within the accounting system of organizations and to characterize the main components of financial statements. Based on the general guidelines of accounting standards and an analysis of the possible specifics of the aforementioned investments, the publication proposes framework schemes for presentation and accounting as well as indicates the presentation and accounting consequences of reflecting these actions for the individual components of the financial statement.
Keywords: accounting standards, financial statement, investments in ESG, sustainable development reporting
DOI: 10.17512/znpcz.2025.3.09
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Piotr Zasępa
MULTIPLIERS OF VENTURE CAPITAL AND PRIVATE EQUITY INVESTMENTS ON THE EXAMPLE OF POLISH IPO
Abstract: The aim of the article is to analyze the investment multipliers achieved by funds in companies that successfully completed an initial public offering (IPO) on the Warsaw Stock Exchange in the years 2000-2023. Venture capital funds and private equity currently constitute an important asset class in the financial market. The goal of investors is to achieve superior returns, which inevitably translate into adequate economic performance of portfolio companies fueled by venture capital funds and private equity. This results in very dynamic growth in their value, in some cases reaching multipliers at ten times the invested funds over a period of 5-7 years. The level of the multiplier depends on the ability of the funds to complete the investment and sell their shares. One method of disinvestment commonly used by VC and PE funds is an initial public offering.
Keywords: private equity, value creation, venture capital
DOI: 10.17512/znpcz.2025.3.10
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