https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/issue/feedRevista Perspectiva Empresarial2025-06-24T13:45:04-05:00Julián Andrés Zapata Cortésperspectivaempresarial@ceipa.edu.coOpen Journal Systems<p>The <em>Revista Perspectiva Empresarial</em> is a multidisciplinary and interdisciplinary publication. The Journal covers the main fields of research in economics and finance, providing a specialized forum for analytical research of the highest quality in the following areas: financial institutions, companies, corporate governance, the economy of the organizations, use of new technologies for learning, education and leadership, entrepreneurship, knowledge management and innovation, human resources, marketing, logistics and international business.</p> <p>DOI: <a href="https://doi.org/10.16967/rpe">https://doi.org/10.16967/rpe</a></p>https://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/895O modelo Cultura-Conhecimento- Inteligência para diminuir a fuga de talentos: um estudo comparativo entre Brasil e Alemanha2025-06-24T13:45:04-05:00Cristiano De Angeliscristiano.deangelis@skema.edu<p><strong>Objective. To analyze the importance of creating relevant knowledge and experience through the development of cultural intelligence. Methodology. This paper conducts an integrative review of the literature on knowledge management, organizational intelligence, and cultural intelligence. Results. The culture-knowledge-intelligence model shows the importance of learning from other cultures to review beliefs, values, and assumptions and then organize an entire life with a new purpose, which provides not only meaning but also inspiration and motivation for continuous learning and achievement. Conclusions.</strong></p> <p><strong>The main conclusion is that intelligence is more important than knowledge to promote development. Therefore, the barrier to accessing relevant knowledge in Brazil and its application can be overcome by a cultural intelligence model based on an exchange program similar to Erasmus and partnerships between companies and universities.</strong></p> <p><strong> </strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/896Impact of sustainable development and transformational leadership on sustainable innovation performance in manufacturing industries in Coahuila, Mexico2025-06-24T13:45:03-05:00Sheila Jazmin Solís Vásquezsolis_s@uadec.edu.mxYazmin Guadalupe Cervantes Ávilayazmincervantesavil@uadec.edu.mxJuan Francisco Castillo Borregocastillojuan@uadec.edu.mx<p><strong>The manufacturing industry plays a fundamental role in the economy and has thus become a pioneer in environmental protection. Objective. To determine whether sustainable innovation performance is influenced by sustainable development capacity and transformational leadership. Methodology. To test the hypotheses, 240 surveys were administered to employees in various manufacturing industries in Coahuila, Mexico. Results. The structural equation analysis revealed a positive and significant effect of sustainable development capacity and transformational leadership on sustainable innovation performance. This finding is useful for businesses, as it highlights the critical role of employees in achieving the SDGs within the framework of the 2030 Agenda. Conclusions. Integrating sustainable development capacity and transformational leadership is crucial for improving sustainable innovation performance in Coahuila’s manufacturing industry through product, personnel, process, and activity enhancements.</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/897Innovation in identifying MSMEs’ training needs in the southern region of Veracruz, Mexico2025-06-24T13:45:02-05:00Susana Céspedes Gallegosscespedes@uv.mxLizbeth Pavón Valencialpavon@uv.mxMiguel Ángel Clara Zaframclara@uv.mx<p><strong>To identify the training needs of MSMEs in the southern region of Veracruz, Mexico. Methodology. The methodology employed is quantitative, descriptive, and cross-sectional. Data was collected by administering a validated Google Forms survey to a sample of 75 enterprises affiliated with the National Chamber of Commerce of Veracruz. Results. The findings suggest that employees possess a solid foundation for performing their duties; however, it was determined that these competencies should be further enhanced through a more holistic approach that aligns with global challenges. Conclusions. The results indicate that although employees undergo training, it is essential for them to acquire it in their specific areas of interest to systematically improve their skills and competencies.</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/898Business mediation as a conflict resolution tool in nearshoring and crosscultural negotiation processes in Nuevo León, Mexico2025-06-24T13:45:01-05:00David Rodríguez Calderóndavidcalderonrdzz@gmail.com<p><strong>Business mediation has emerged as an essential instrument for addressing the challenges of nearshoring and cross-cultural negotiation in Nuevo León, Mexico. Objective. To analyze the implementation of alternative dispute resolution methods in resolving internal conflicts in organizations engaged in internationalization. Methodology. This study employs a qualitative approach through the review and documentary analysis of secondary sources. The methodology is centered on collecting, critically analyzing, and systematizing data. Results. Mediation is known for its capacity to foster communication and collaboration among parties, particularly in situations involving labor, contractual, and cultural conflicts. The study examines how mediation might bridge cultural disparities between Mexican and foreign workers and mitigate disputes arising from labor integration and crosscultural management in the context of nearshoring in Nuevo León. The incorporation of a mediator aids in preventing conflict escalation by promoting communication and enabling efficient, collaborative dispute resolution. Conclusions. The statistical analysis reveals that implementing alternative dispute resolution methods has strengthened cohesion in multicultural settings, emphasizing the necessity of intercultural training and bilingual proficiency. In addition to reducing the burden on the judicial system, these mechanisms enable firms to adapt more effectively to the challenges posed by nearshoring, thereby promoting a more inclusive and sustainable work environment.</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/899The economic turmoil experienced by the Venezuelan franchise business: A brief historical overview2025-06-24T13:45:00-05:00Roberto Baskin Totesautrbaskin@usb.ve<p><strong>To provide a brief retrospective of the major economic events that have impacted the franchise business in Venezuela over the last 20 years. Methodology. A bibliographic review was conducted using an extensive array of public and private sources. Results. Venezuela, an oil-producing nation with significant development potential, is currently facing substantial political and social tensions. These factors have a direct impact on the economy (business climate) and the overall well-being of its population. Understanding the performance of a business model like franchising requires a thorough examination of the political context, particularly in relation to specific incentives and disincentives. Conclusions. The events that transpired in Venezuela, stemming from the State’s heightened interventionism in both the private and public domains of individuals, may serve as a model for worst practices (the opposite of Best Practices) in both the political and economic spheres. This is a valuable learning experience for a region characterized by numerous similarities in how governments manage and conduct economic affairs.</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/900Management accounting and tools applicable to collaborative production projects: A literature review2025-06-24T13:44:59-05:00Farley Rojas Restrepofarley.rojasre@amigo.edu.coOlga Vásquez Montoyaolga.vasquezmo@amigo.edu.coLuisa Guzmán Garzónluisa.guzmanga@amigo.edu.co<p><strong>To examine management accounting and related tools for collaborative production projects in rural and community settings. Methodology. A qualitative, documentary methodology was employed to analyze 28 articles published between 2009 and 2023. Results. The study of these subjects has gained more attention since 2015. The results also indicate that 40% of the papers employ case studies, while 30 % apply qualitative analyses. This underscores the significance of contextualized research in this field. Cost and budget analysis (28.57%) and the Balanced Scorecard (21.43%) were identified among the most relevant and widely used management accounting tools in these projects. Conclusions. Implementing tools for diagnosing costs and budgets is essential for the success and sustainability of production projects</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/894 Serendipity in international entrepreneurship2025-06-11T15:21:39-05:00Billfrank Arroyo Bunzlbill.arroyo@ceipa.edu.co<p><strong>Research presupposes an ongoing analysis of human phenomena from the perspective of the researcher. This analysis leads to observing these phenomena through established theoretical lenses, which have been the product of the evolution of human thought and its interaction with the environment.</strong></p> <p><strong>This environment not only nourishes the interpretive capacity of those who wish to go further in the ongoing search for knowledge but also asserts an inherent need in the role of the subject to identify, prepare for, and await tangible results from the questions surrounding their research problem or area of interest.</strong></p> <p><strong>International business is a field of study that seeks to understand the dynamics, strategies, and organizational structures of companies that operate across national borders. It also encompasses the economic, strategic, and institutional factors that influence how and why companies participate in international trade, foreign direct investment (FDI), and multinational operations (Forsgren, 2017).</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarialhttps://revistas.ceipa.edu.co/index.php/perspectiva-empresarial/article/view/901The economic benefits of environmental social responsibility for Colombian SMEs2025-06-24T13:44:57-05:00Juan José Quintero Riverajuan.quintero.5497@miremington.edu.coEmmanuel José Quintero Riveraejosequintero@ut.edu.coIngri Tatiana Cárdenas Espitiaitcardenases@ut.edu.co<p><strong>To explore the economic benefits of adopting environmental social responsibility in SME organizations. Methodology. The study employs a quantitative approach by conducting a survey of 255 participants and reviewing literature from various platforms and digital libraries. Results. It was noted that 94.9% of the respondents agree that environmental social responsibility should be a priority for businesses, while 56.5% believe that firms have derived benefits from these social responsibility initiatives. Conclusions. Favorable economic effects of corporate social responsibility were identified, including generating financial benefits and improving economic growth.</strong></p>2024-12-09T00:00:00-05:00Copyright (c) 2024 Revista Perspectiva Empresarial