<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2477-9075</journal-id>
<journal-title><![CDATA[Revista Economía y Política]]></journal-title>
<abbrev-journal-title><![CDATA[Revista Economía y Política]]></abbrev-journal-title>
<issn>2477-9075</issn>
<publisher>
<publisher-name><![CDATA[Universidad de Cuenca]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2477-90752026000100067</article-id>
<article-id pub-id-type="doi">10.25097/rep.n43.2026.04</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Análisis de la Educación Financiera en MiPYMES de la Zona Sur-colombiana de Nariño y Putumayo]]></article-title>
<article-title xml:lang="en"><![CDATA[Financial Literacy Analysis in MSMEs in the South-Colombian zone of Nariño and Putumayo]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Viveros Almeida]]></surname>
<given-names><![CDATA[Luis Homero]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Solarte Solarte]]></surname>
<given-names><![CDATA[Claudia Magali]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Solarte Solarte]]></surname>
<given-names><![CDATA[Martha Lida]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,luis.viveros@upec.edu.ec  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,cmsolarte@unicesmag.edu.co  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,msolartesol@uniminuto.edu.co  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Colombia</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2026</year>
</pub-date>
<numero>43</numero>
<fpage>67</fpage>
<lpage>85</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2477-90752026000100067&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2477-90752026000100067&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2477-90752026000100067&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este estudio examinó la educación financiera en micro, pequeñas y medianas empresas de la zona sur colombiana, analizando específicamente las diferencias según género, nivel de formación académica y actividad, desde la teoría de la Visión Basada en Recursos. Mediante un enfoque cuantitativo descriptivo y correlacional de corte transversal, se levantó una encuesta online dirigida, que utilizó escala Likert. Los resultados revelaron diferencias estadísticamente significativas por género, con empresarios masculinos mostrando niveles ligeramente superiores de educación financiera. Se identificó una correlación positiva moderada entre la formación académica y la educación financiera, con incrementos sustanciales al alcanzar niveles de educación superior. Adicionalmente, se encontraron variaciones significativas entre actividades económicas, destacándose el transporte y la construcción con los niveles más altos, mientras que el comercio presentó los más bajos. Estos hallazgos sugieren que la educación financiera constituye un recurso estratégico distribuido heterogéneamente entre empresarios con la necesidad de realizar intervenciones prácticas diferenciadas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This study examined financial education in micro, small, and medium-sized enterprises in southern Colombia, specifically analyzing the differences according to gender, level of academic training and activity, from the Resource-Based View theory. By means of a descriptive, quantitative, and correlational cross-sectional approach, a directed online survey was conducted, using a Likert scale. The results revealed statistically significant differences by gender, with male entrepreneurs showing slightly higher levels of financial literacy. A moderate positive correlation was identified between academic background and financial literacy, with substantial increases upon reaching higher education levels. Additionally, significant variations were found among economic activities, with transportation and construction having the highest levels, while commerce was the lowest. These findings suggest that financial education constitutes a strategic resource distributed heterogeneously among entrepreneurs with the need for differentiated practical interventions.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[competitividad]]></kwd>
<kwd lng="es"><![CDATA[desempeño]]></kwd>
<kwd lng="es"><![CDATA[educación financiera]]></kwd>
<kwd lng="es"><![CDATA[MiPYMEs]]></kwd>
<kwd lng="en"><![CDATA[competitiveness]]></kwd>
<kwd lng="en"><![CDATA[financial literacy, MSMEs, performance]]></kwd>
</kwd-group>
</article-meta>
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