Abstract The objective of this research is to identify and describe the main domains and subdomains of the entrepreneurial ecosystem that drive entrepreneurship in Mexico and establish their relationship with the entrepreneurial intention. For this purpose, a structured direct questionnaire was developed which was applied to 1,141 students of accounting, administration, and computer science majors, from the Faculty of Accounting and Administration of the National Autonomous University of Mexico. A descriptive, correlational, and multivariate analysis was carried out. The results allow to know that the training of an entrepreneur integrates social, cultural and economic knowledge, which increases the probability of creating successful entrepreneurship; however, knowledge of the business environment does not represent a strength for students, specifically they lack knowledge about the financing sources. Regarding the students' perception about the market and human capital, it was found that they have a notion of the elements that allow increasing sales in an organization and know how to recognize the importance of human capital. On the other hand, students express concern about procedures and corruption, which are barriers that usually prevent entrepreneurship in Mexico; likewise, they require more information about entrepreneurship support services.

Resumen El objetivo de esta investigación es identificar y describir los principales dominios y subdominios del ecosistema emprendedor que favorecen el emprendimiento en México, y establecer su relación con la intención de emprendimiento, para ello se elaboró un cuestionario directo estructurado el cual fue aplicado a 1,141 estudiantes de las carreras de contaduría, administración e informática, de la Facultad de Contaduría y Administración de la Universidad Nacional Autónoma de México, se realizó un análisis descriptivo, correlacional y multivariado. Los resultados permiten saber que la formación de un emprendedor integra conocimientos sociales, culturales y económicos, lo cual incrementa las probabilidades de crear emprendimientos exitosos, sin embargo, el conocimiento del ambiente empresarial no representa una fortaleza para los estudiantes, específicamente carecen de conocimientos sobre las fuentes de financiamiento. Respecto a la percepción de los estudiantes acerca del mercado y del capital humano, se encontró que estos tienen noción de los elementos que permiten incrementar las ventas en una organización y saben reconocer la importancia del capital humano. Por otra parte, los estudiantes manifiestan preocupación por los trámites y la corrupción que son barreras que suelen impedir el emprendimiento en México; asimismo, requieren de más información sobre de los servicios de apoyo al emprendimiento.

Resumen: Este artículo proporciona un análisis exhaustivo de los factores que impactan las intenciones, los comportamientos, las innovaciones y el sentido de autoeficacia empresarial en el ecosistema empresarial digital en el Reino de Arabia Saudita. Al ilustrar los roles del ecosistema, la intención empresarial, la innovación y la educación, el estudio aspira proporcionar información sobre las dinámicas distintivas del emprendimiento digital en este entorno geográfico. El estudio utiliza tanto entrevistas cualitativas con expertos en la materia como análisis estadístico cuantitativo de las respuestas de la encuesta. El ecosistema empresarial digital saudita se explora cualitativamente a través de 15 entrevistas con expertos de la industria y cuantitativamente con 248 respuestas a encuestas que permiten probar hipótesis utilizando modelos de ecuaciones estructurales. Los datos cuantitativos de este estudio se analizaron mediante PLS-SEM. Los resultados enfatizan los roles mediadores de la ambición empresarial y la innovación, destacando la importancia clave del ecosistema empresarial digital para impulsar el comportamiento empresarial. La educación empresarial surge como un elemento poderoso que actúa como moderador en la configuración del éxito empresarial. La investigación proporciona información útil sobre las características únicas del emprendimiento digital en Arabia Saudita.

Abstract: This paper provides a comprehensive analysis of the factors impacting entrepreneurial intentions, behaviors, innovations, and the sense of self-efficacy in the digital entrepreneurial ecosystem in the Kingdom of Saudi Arabia. By illuminating the roles of the ecosystem, entrepreneurial intention, innovation, and education, the study aspires to provide insights into distinctive dynamics of digital entrepreneurship in this geographical setting. The study employs both qualitative in-depth interviews with subject matter experts and quantitative statistical analysis of survey responses. The Saudi digital entrepreneurial ecosystem is explored qualitatively through 15 in-depth interviews with industry experts and quantitatively with 248 survey responses that allow for hypothesis testing using structural equation modeling. The quantitative data in this study were analyzed using PLS-SEM. The results emphasize the mediating roles of entrepreneurial ambition and innovation, highlighting the key significance of the digital entrepreneurial ecosystem in driving entrepreneurial behavior. Entrepreneurial education is emerging as a powerful element, acting as a moderator in shaping entrepreneurial success. The research provides useful information about the unique characteristics of digital entrepreneurship in Saudi Arabia.

Resumen El Modelo Conceptual Integrado, basado en la Teoría del Comportamiento Planificado, se convierte en la guía rectora para predecir la intención de comportamiento emprendedor. El objetivo fue utilizar los modelos propuestos para predecir la variable dependiente Intención de Emprender (IBE). El método de la investigación fue por medio de una estrategia de modelado de tres etapas, las dimensiones probadas y sus capacidades reflexivas fueron evaluadas con el método estadístico de segunda generación de Modelado de Ecuaciones Estructurales. En general, los modelos replican el CB-SEM y el PLS-SEM propuestos originalmente. Los resultados confirman la consistencia interna y las capacidades predictivas de todos los modelos y la mayoría de las variables independientes. Los hallazgos sugieren que el modelo debe continuar la replicación a través de diferentes muestras para la generalización. La originalidad avanza en el hecho de que hay poca o ninguna evaluación de los modelos dentro de los sujetos latinoamericanos, y mucho menos utilizando el análisis SEM. Las limitaciones incluyen las capacidades de análisis ya que los modelos se vuelven complicados y la adición de la operacionalización de los esfuerzos universitarios variables.

Abstract The Integrated Conceptual Model, based on the Theory of Planned Behavior, becomes the guiding guide to predict the intention of entrepreneurial behavior. The objective was to use the proposed models to predict the dependent variable Intention to Entrepreneur (IBE). The research method was through a three-stage modeling strategy, the dimensions tested and their reflective capacities were evaluated with the second-generation statistical method of Structural Equation Modeling. In general, the models replicate the originally proposed CB-SEM and PLS-SEM. The results confirm the internal consistency and predictive capabilities of all models and most of the independent variables. The findings suggest that the model should continue replication across different samples for generalization. The originality advances in the fact that there is little to no evaluation of the models within Latin American subjects, much less using SEM analysis. Limitations include analysis capabilities as the models become complicated and the addition of operationalization of variable university efforts.

Abstract This article examines how a business school's environment encourages the formation of entrepreneurial intentions among its students. Building on insights from the theory of planned behaviour and the business event model, a structural equation model was applied on a sample of 283 Costa Rican university students. The main results of the study suggest that the entrepreneurial training provided by the business school contributes to improve students' entrepreneurial intentions. However, this effect develops through an indirect mechanism: that is, entrepreneurial training positively influences students’ attitudes toward entrepreneurship which, in turn, impact students’ perception on entrepreneurial self-efficacy. The proposed model rooted in cognitive frameworks allows business schools, and higher education institutions in general, to measure and evaluate the effectiveness of their entrepreneurial training programs in promoting entrepreneurial intentions.

Resumen Este artículo examina cómo una escuela de negocios fomenta la formación de intenciones emprendedoras entre sus estudiantes. Sobre la base de los conocimientos de la teoría del comportamiento planificado y el modelo de eventos de negocios, se aplicó un modelo de ecuaciones estructurales en una muestra de 283 estudiantes universitarios costarricenses. Los principales resultados del estudio sugieren que la formación emprendedora que imparte la escuela de negocios contribuye a mejorar las intenciones emprendedoras de los estudiantes. Sin embargo, este efecto se desarrolla a través de un mecanismo indirecto: es decir, la formación emprendedora influye positivamente en las actitudes de los estudiantes hacia el emprendimiento que, a su vez, impactan en las percepciones de los estudiantes sobre la autoeficacia emprendedora. El modelo propuesto basado en marcos cognitivos permite a las escuelas de negocios, y las instituciones de educación superior en general, medir y evaluar la eficacia de sus programas de formación empresarial en configurar intenciones empresariales.

Resumo Objetivo: Este estudo tem como objetivo analisar o efeito da necessidade de segurança na intenção de empreender quando mediada pela motivação empreendedora com o foco regulatório em estudantes universitários. Metodologia/abordagem: Utilizando análise de variância e testes de regressão linear, realizamos análise de dados de relações diretas e mediações com uma amostra composta por 217 estudantes universitários. Principais resultados: Identificamos que a necessidade de segurança influencia positivamente a motivação empreendedora. Também reconhecemos que esse resultado ocorre por meio da dupla mediação sequencial da motivação empreendedora e do foco regulatório. Assim, os alunos com foco regulatório promocional mostraram-se mais dispostos a empreender do que aqueles com foco regulatório na prevenção. Contribuições teórico-metodológicas: Higgins e Pinelli (2020) indicaram que o empreendedorismo raramente utiliza a teoria do foco regulatório apesar de ser adequado. Além disso, a crise econômica gerada pela pandemia do COVID-19 pode ser um fator que influencia a motivação para empreender, pois é uma motivação extrínseca impulsionada pela necessidade de segurança. Relevância/originalidade: Identificamos que a necessidade de segurança pode desencadear a motivação para empreender, fazendo com que os indivíduos apresentem um estado de autorregulação promocional. Contribuições sociais/de gestão: Com base nos resultados, é possível afirmar que a educação empreendedora deve abordar diferentes tipos de comunicação para incentivar futuros empreendedores. A explicitação do ganho é comumente aplicado em salas de aula, mas a comunicação sem perdas também deve ser adotada. Objetivo universitários Metodologia/abordagem Metodologiaabordagem Metodologia abordagem linear 21 resultados Assim mostraramse mostraram se prevenção teóricometodológicas teórico metodológicas teórico-metodológicas 2020 (2020 adequado disso COVID19 COVID 19 COVID-1 Relevância/originalidade Relevânciaoriginalidade Relevância originalidade sociaisde sociais gestão empreendedores aula adotada 2 202 (202 COVID1 1 COVID- 20 (20 (2 (

Abstract Objective: This study aims to analyze the effect of the need for security on the intention to undertake when mediated by entrepreneurial motivation with the regulatory focus on college students. Methodology/approach: Using analysis of variance and linear regression tests, we conducted data analysis on both direct relationships and mediations with a sample consisting of 217 university students. Main results: We identified that the need for safety positively influences entrepreneurial motivation. We also recognized that this result occurs through the double sequential mediation of entrepreneurial motivation and regulatory focus. Thus, students with a promotional regulatory focus were more willing to undertake than those whose regulatory focus is on prevention. Theoretical/methodological contributions: Higgins and Pinelli (2020) indicated that entrepreneurship rarely uses regulatory focus theory despite it being adequate. Furthermore, the economic crisis generated by the COVID-19 pandemic may be a factor that influences the motivation to undertake, as it is an extrinsic motivation driven by the need for security. Relevance/originality: We identified that the need for security can trigger the motivation to undertake, making individuals present a state of promotional self-regulation. Social/management contributions: Based on the results, it can be stated that entrepreneurial education should address different types of communication in order to encourage future entrepreneurs. Clarification of the gain is commonly applied in classrooms, but no-loss communication should also be adopted. Objective Methodology/approach Methodologyapproach Methodology approach tests 21 results Thus prevention Theoreticalmethodological Theoretical methodological contributions 2020 (2020 adequate Furthermore COVID19 COVID 19 COVID-1 Relevance/originality Relevanceoriginality Relevance originality selfregulation. selfregulation self regulation. regulation self-regulation Socialmanagement Social management entrepreneurs classrooms noloss no loss adopted 2 202 (202 COVID1 1 COVID- 20 (20 (2 (

BACKGROUND: Increasingly, there is a concerted effort to provide entrepreneurship interventions to young people in a bid to activate their appetite for entrepreneurial activity. The current research seeks to offer meaningful insight into the effectiveness of these interventions and their potential to encourage entrepreneurship among disadvantaged youths in South Africa. AIM: The study aims to understand the connection between the participation of young people from poor communities in South Africa in entrepreneurship interventions and their entrepreneurial intentions to start a business. SETTING: The data used for the study were collected from participants aged between 18 years and 34 years who had previously participated in entrepreneurship programmes between 2008 and 2019 offered by a variety of institutions. METHODS: Using data drawn from a sample of 165 young people based on a survey instrument consisting of 16 questions, a regression analysis was employed to examine the significance of the relationship between the variables. RESULTS: The results revealed that entrepreneurship interventions positively influenced entrepreneurial intentions. The study found that certain programmes had a significantly greater impact on promoting entrepreneurial intentions than those with a lesser focus on practical business skills. This outcome indicates the need for more real-world business training in future interventions. CONCLUSION: The findings suggest that providing entrepreneurship interventions and related resources can be an effective strategy for encouraging entrepreneurial intentions among disadvantaged youths. CONTRIBUTION: This study contributes to knowledge related to entrepreneurial intentions with emphasis on the significance of entrepreneurship interventions in the advancement of entrepreneurial activity.

Abstract This research aimed to highlight the determining factors of accounting, entrepreneurial intention, and individual absorption capacity in the process of rural family succession. The theoretical basis was anchored in the theories of the Relevance of Accounting Information, Absorption Capacity, Planned Behavior, and the Family Business Life Cycle, which underpin the investigation. Methodologically, a quantitative, descriptive, and survey approach was adopted, through which 128 rural producers from the western region of Rio Grande do Sul were reached via questionnaire. The data analysis involved structural equation modeling. The results showed that only accounting and entrepreneurial intention are determinants of succession. Interestingly, these constructs act in opposite directions, with entrepreneurial intention encouraging and accounting possibly discouraging family succession. This may reflect a disconnect between the producers’ understanding of accounting and innovative aspirations. In this sense, it is concluded that accounting should be closer to agricultural activities, adapted to provide useful information to producers to manage their enterprises and facilitate the transfer of knowledge. The research has contributions both in the literature and in practice, by relating concepts that have not been found together before, in addition to generating relevant information for rural managers, educators, and policymakers. succession Information Capacity Behavior Cycle investigation Methodologically quantitative descriptive adopted 12 questionnaire modeling Interestingly directions aspirations sense activities knowledge practice before managers educators policymakers 1

Resumo Esta pesquisa objetivou evidenciar os fatores determinantes de contabilidade, intenção empreendedora e capacidade de absorção individual no processo de sucessão familiar rural. A base teórica foi ancorada nas teorias da Relevância da Informação Contábil, da Capacidade de Absorção, do Comportamento Planejado e do Ciclo de Vida da Empresa Familiar, que fundamentam a investigação. Metodologicamente, adotou-se uma abordagem quantitativa, descritiva e de levantamento. Por meio de questionário alcançou-se 128 produtores rurais da região oeste do Rio Grande do Sul. A análise dos dados envolveu modelagem de equações estruturais. Os resultados evidenciaram que contabilidade e intenção empreendedora são determinantes da sucessão. Curiosamente, esses constructos atuam em direções opostas, com a intenção empreendedora incentivando a sucessão e a contabilidade possivelmente desencorajando a sucessão familiar. Isso pode refletir uma desconexão entre o entendimento dos produtores sobre a contabilidade e as pretensões inovadoras. Nesse sentido, conclui-se que a contabilidade deve estar mais próxima da atividade rural, adaptada para fornecer informações úteis os produtores a gerir seus empreendimentos e facilitar a transferência de conhecimento. A pesquisa possui contribuição tanto na literatura quanto na prática, ao relacionar conceitos que até então não foram encontrados juntos, além de gerar informações relevantes aos gestores rurais, educadores e formuladores de políticas. rural Contábil Absorção Familiar investigação Metodologicamente adotouse adotou se quantitativa levantamento alcançouse alcançou 12 Sul estruturais Curiosamente opostas inovadoras sentido concluise conclui conhecimento prática juntos políticas 1

PURPOSE: This study investigates how the business environment affects the entrepreneurial intentions (EIs) of female university students in Saudi Arabia. Specifically, the research examines the role of perceived social norms (PSNs) as a mediator and self-efficacy as a moderator DESIGN/METHODOLOGY/APPROACH: Data were gathered electronically from universities in Saudi Arabia using university-endorsed email. The survey questionnaire was formed based on rigorous literature and pre-tested and validated by two professors who specialise in entrepreneurship and four students from four different universities. A total of 300 usable responses were collected and partial least squares structural equation modeling (PLS-SEM) was used for data analysis. FINDINGS/RESULTS: The study's findings indicate that PSN indirectly influence EI through other antecedents rather than directly. Moreover, the study confirms that self-efficacy moderates the relationship between personal attitude and EI. The results also demonstrate that the business environment significantly contributes to female students' EIs. PRACTICAL IMPLICATIONS: By incorporating the business environment into the Theory of Planned Behaviour (TPB) framework, this study offers a more profound insight into the determinants influencing EIs. In addition, the study proposes a revised TPB model that considers the mediating role of self-efficacy and personal attitudes and the moderating role of self-efficacy. Overall, this study is ground-breaking in this area of research. Originality/value: This article fulfils an identified need to study which factors influence females' intention to be an entrepreneur in a country that is strongly anchored in religion and tradition.

Abstract Purpose: To analyze whether there is a relevant impact on entrepreneurial intention that is attributable to gender difference among students of higher education by applying the Theory of Planned Behavior model modified by Vamvaka, et al. (2020). Methodological design: A sample of students from the Faculty of Public Accounting (FCP in its Spanish Acronym) at Benemerita Universidad Autonoma de Puebla (BUAP in its Spanish Acronym) was utilized and a descriptive analysis, complemented with a hypothesis test for paired samples, was carried out with the data collected. Results: At the descriptive level, the averages of the male students were higher than the averages of the female students in each of the variables of the Vamvaka et al. model. (2020); however, the hypothesis tests showed that only in the perceived behavioral control variable, significant statistical evidence was found to suppose that the averages of male students are higher than the averages of female students. Limitations: The sample size of 70 students was deemed a limitation as well as only including students from the undergraduate degrees that are offered in the FCP at BUAP. Findings: Gender difference was only relevant in perceived behavioral control and did not have a significant effect on attitude and on entrepreneurial intention. The highest and lowest scores for both female and male students were obtained for the attitude variable and the intention variable respectively, which suggests that there is a pleasant and optimistic perception of entrepreneurial activity but scarce interest and commitment to execute it.

Resumen Objetivo: analizar si entre los estudiantes de educación superior existe un impacto relevante en la intención emprendedora que sea atribuible a la diferencia de género, aplicando el modelo de la Teoría de la Conducta Planificada modificado por Vamvaka et al. (2020). Diseño metodológico: se tomó una muestra a un grupo de estudiantes de la Facultad de Contaduría Pública (FCP) de la Benemérita Universidad Autónoma de Puebla (BUAP), con estos datos se realizó un análisis descriptivo que se complementó con una prueba de hipótesis para muestras apareadas. Resultados: a nivel descriptivo, el promedio de los estudiantes fue superior al promedio de las estudiantes en cada una de las variables del modelo de Vamvaka et al. (2020). Sin embargo, las pruebas de hipótesis arrojaron que únicamente en la variable control conductual percibido, se encontró evidencia estadística significativa para suponer que los promedios de los estudiantes varones son superiores a los promedios de las estudiantes mujeres. Limitaciones: el tamaño de la muestra de 70 estudiantes; sólo se incluyeron estudiantes de las licenciaturas que se ofertan en la FCP de la BUAP. Hallazgos: la diferencia de género únicamente resultó relevante en el control conductual percibido y no tuvo un efecto significativo en la actitud y en la intención emprendedora. Los puntajes mayores y menores tanto de las estudiantes como de los estudiantes se obtuvieron para la variable actitud y la variable intención respectivamente, lo que permite suponer que existe una percepción agradable y optimista por la actividad emprendedora, pero escaso interés y compromiso con su ejecución.

Abstract Educational supports prepare students to work or undertake. This research was carried out due to the need to reinforce university education to promote opportunity ventures during the teaching-learning process in a Mexican university where students have entrepreneurial intentions but contemplate traditional companies. The objective of the research was to identify educational supports with possibilities of integration into the university for the promotion of relevant and innovative ventures, based on the lessons drawn from the analysis of Latin American companies included among the 100 Innovative Technology Companies recognized by the Economic Forum. World Cup (WEF) in 2022.The research method was qualitative, cross-sectional, exploratory and descriptive. The conceptual framework was based on the Theory of Planned Behavior. A survey was applied to find out the entrepreneurial intention of the students of the university under study and the Latin American companies mentioned before were analyzed to obtain lessons. Results: It was found that 85% of the students want to undertake, but 82% feel insecure about being able to carry out innovative activities, so they only consider ventures out of necessity. In the analysis of Latin American companies, it was found that they were founded with the joint work of people with both work and business experience. Its objectives are related to global problems, they use technology, innovation and are profitable. Based on these lessons, some educational supports are identified, consisting of the development of co-curricular activities to promote ventures by opportunity. Conclusions: The proposed educational supports can encourage students to consider more relevant and innovative ventures.

Resumen Los apoyos educativos preparan a los alumnos para trabajar o emprender. Esta investigación se realizó por la necesidad de reforzar la educación universitaria para promover emprendimientos por oportunidad durante el proceso de enseñanza-aprendizaje en una universidad mexicana, donde los alumnos tienen intención emprendedora, pero contemplan empresas tradicionales. El objetivo de la investigación fue identificar los apoyos educativos con posibilidades de integración en la universidad para el impulso de emprendimientos relevantes e innovadores, a partir de las lecciones extraídas del análisis de las empresas latinoamericanas incluidas entre las 100 Empresas Tecnológicas Innovadoras reconocidas por el Foro Económico Mundial (WEF por sus siglas en inglés) en 2022. El método de investigación fue cualitativo, transversal, exploratorio y descriptivo. El marco conceptual se basó en la Teoría del Comportamiento Planificado. Se aplicó una encuesta para conocer la intención emprendedora de los alumnos de la universidad sujeta de estudio y se analizaron las empresas latinoamericanas antes mencionadas para obtener lecciones. Resultados: Se encontró que el 85% de los alumnos quiere emprender, pero el 82% se siente inseguro de poder realizar actividades innovadoras, por lo que contempla únicamente emprendimientos por necesidad. En el análisis de las empresas latinoamericanas, se encontró que se fundaron con trabajo conjunto de personas con experiencia tanto laboral como empresarial. Sus objetivos se relacionan con problemáticas globales, utilizan tecnología, innovación y son rentables. A partir de tales lecciones, se identifican algunos apoyos educativos consistentes en el desarrollo de actividades co-curriculares para impulsar emprendimientos por oportunidad. Conclusiones: Los apoyos educativos propuestos pueden impulsar a los alumnos para que consideren emprendimientos con mayor relevancia e innovación.

Resumo Os apoios educacionais preparam os alunos para trabalhar ou empreender. Esta pesquisa foi realizada devido à necessidade de reforçar a educação universitária para promover o empreendedorismo por oportunidade durante o processo de ensino-aprendizagem em uma universidade mexicana, onde os alunos têm intenções empreendedoras, mas contemplam empresas tradicionais. O objetivo da pesquisa foi identificar suportes educacionais com possibilidades de integração na universidade para a promoção de empreendimentos relevantes e inovadores, a partir das lições extraídas da análise de empresas latino-americanas incluídas entre as 100 Empresas Inovadoras de Tecnologia reconhecidas pelo Fórum Econômico (WEF) em 2022. O método de pesquisa foi qualitativo, transversal, exploratório e descritivo. O referencial conceitual foi baseado na Teoria do Comportamento Planejado. Uma pesquisa foi aplicada para descobrir a intenção empreendedora dos alunos da universidade em estudo e as empresas latino-americanas mencionadas foram analisadas para obter lições. Resultados: Verificou-se que 85% dos alunos desejam empreender, mas 82% se sentem inseguros em poder realizar atividades inovadoras, motivo pelo qual só contemplam empreendimentos por necessidade. Na análise das empresas latino-americanas, constatou-se que elas foram fundadas com o trabalho conjunto de pessoas com experiência profissional e empresarial. Seus objetivos estão relacionados a problemas globais, utilizam tecnologia, inovação e são rentáveis. Com base nestas aulas, são identificados alguns suportes pedagógicos, que consistem no desenvolvimento de atividades co-curriculares para a promoção de empreendimentos por oportunidade. Conclusões: Os suportes educacionais propostos podem estimular os alunos a considerar empreendimentos mais relevantes e inovadores.

Resumen Los migrantes retornados se enfrentan a dificultades de reintegración laboral, por ello, el objetivo de esta investigación fue conocer la influencia de la experiencia laboral en la intención emprendedora del migrante retornado de Estados Unidos en el municipio de Puebla, México. Este análisis se basó en la Teoría del Comportamiento Planificado, considerando como variable dependiente a la intención emprendedora y como variables independientes a la norma subjetiva, al control de comportamiento percibido y a la actitud conductual; así como también, a la experiencia laboral. La metodología empleada tuvo un enfoque cuantitativo de tipo correlacional causal y diseño no experimental. Los resultados destacaron que los migrantes retornados encuestados muestran actitud positiva frente a la intención emprendedora y se demostró que la experiencia laboral adquirida en Estados Unidos se relaciona negativamente con el emprendimiento. Una limitante de esta investigación es su alcance, ya que se realizó el estudio en una zona geográfica especifica; además, no se diferencia el tipo de retorno del migrante, por lo que sus resultados se deben de tomar con cautela. La originalidad de este trabajo radica en el uso de la Teoría del Comportamiento Planificado para analizar la influencia de la experiencia laboral en la intención emprendedora del migrante retornado.

Abstract Returned migrants face difficulties in labor reintegration; therefore, this research aimed to determine the influence of work experience on the entrepreneurial intention of migrant returnees from the United States in the municipality of Puebla, Mexico. This analysis was based on the Theory of Planned Behavior, considering entrepreneurial intention as the dependent variable and entrepreneurial intention as the independent variables: subjective norm, perceived behavioral control, and behavioral attitude; as well as work experience. The methodology used had a quantitative approach of causal correlational type and non-experimental design. The results highlighted that the returned migrants surveyed show a positive attitude towards entrepreneurial intention, and it was demonstrated that work experience acquired in the United States is negatively related to entrepreneurship. A limitation of this research is its scope since the study was conducted in a specific geographic area; in addition, the type of return of the migrant is not differentiated, so its results should be taken with caution. The originality of this work lies in the use of the Theory of Planned Behavior to analyze the influence of work experience on the entrepreneurial intention of the returned migrant.

RESUMEN Las empresas familiares tienen gran importancia social y económica en el mundo, ya que representan casi el 90 % de los negocios en diversas regiones, generan más de la mitad del empleo y producen más de dos terceras partes del Producto Interno Bruto en muchos países. Suelen basarse en su experiencia comercial y en el conocimiento de su clientela, pero deben contar con un plan de estrategias fiscales para asegurar su supervivencia, ya que se desarrollan en ambientes cada vez más competitivos e impredecibles. El objetivo de esta investigación fue mostrar la intención de uso de estrategias fiscales por las empresas de corte familiar en el municipio de El Mante, ubicado al sur de Tamaulipas, México, y su relación con el conocimiento empresarial, legal y directivo de sus propietarios. Se recogieron las respuestas obtenidas en entrevista directa con los propietarios o directores de negocios, utilizando un cuestionario con escalas de Likert validado y se aplicaron las pruebas estadísticas recomendadas. Se encontró suficiente dominio de los empresarios en los temas de administración del negocio familiar, normas y actores relacionados con el comercio, así como suficiente grado de acuerdo en la intención del uso de estrategias fiscales y planes de negocios, competencias que pueden acrecentarse laborando para la empresa familiar. El principal hallazgo es la evidencia de una débil correlación entre el conocimiento legal y directivo de los propietarios de empresas familiares con el uso de las estrategias fiscales, así como una muy débil correlación con el conocimiento empresarial. La intención de uso de estrategias fiscales requiere de tales conocimientos por parte de los empresarios, quienes toman decisiones considerando los intereses de la familia, estiman necesaria la planeación financiera y aprovechan la bondad de las estrategias fiscales.

ABSTRACT Family-owned businesses have paramount social and economic importance worldwide since they represent almost 90 % of businesses in various regions, generate more than half of the employment and produce more than two-thirds of the Gross Domestic Product in many countries. Decisions are based on their commercial experience and knowledge of their customer base. However, they must also employ a fiscal strategy to ensure their subsistence, since they face each more competitive and unpredictable environment. The objective of this research was to show the intention to use tax strategies by family businesses in the municipality of El Mante, located in Southern Tamaulipas, Mexico, and its relationship with the entrepreneurial, legal, and managerial knowledge of their owners. Responses were collected through a direct interview with the business owners or the CEO. Additionally, a questionnaire with validated Likert scales was used, and the recommended statistical tests were administered. Findings indicate that there is sufficient mastery of entrepreneurs in areas such as the management of the family business, regulations and actors related to trade, as well as a sufficient degree of agreement regarding the intention to use fiscal strategies and business plans, competencies that can be increased by working for the family business. The main finding is the evidence of a weak correlation between the legal and managerial knowledge of family business owners with the use of tax strategies, as well as a very weak correlation with entrepreneurial knowledge. The intention to use tax strategies requires such knowledge by business owners, who make decisions based on family’s interests, consider financial planning as necessary and take advantage of the benevolence of tax strategies.

Abstract: The main objective of this research study is to determine whether perceived behavioral control has a moderating role in the influence of attitude toward entrepreneurship and subjective norms on entrepreneurial intention. The sample consists of 159 master of business administration (MBA) students from four Colombian universities. The methodological design is cross-sectional and explanatory and applies the partial least squares structural equation modeling (PLS-SEM). The results show that there is no evidence to suggest that perceived behavioral control moderates the relationship between attitude toward entrepreneurship and entrepreneurial intention. In addition, there is no evidence to infer that perceived behavioral control moderates the relationship between subjective norms and entrepreneurial intention. In conclusion, the current model of the theory of planned behavior provides no empirical support for explaining the entrepreneurial intention of MBA students from four different Colombian universities.

Resumen: El objetivo de esta investigación es determinar si el control del comportamiento percibido tiene un rol moderador en la influencia de la actitud hacia el emprendimiento y las normas subjetivas sobre la intención emprendedora. La muestra consiste en 159 estudiantes de maestría en administración de empresas (MBA) de cuatro universidades privadas colombianas en Bogotá. El diseño metodológico es explicativo-transversal y utiliza el modelo de ecuaciones estructurales con mínimos cuadrados parciales (PLS-SEM). Los resultados muestran que no hay evidencia para afirmar que el control del comportamiento percibido modera la relación entre la actitud hacia el emprendimiento y la intención emprendedora. Tampoco hay evidencia de que el control del comportamiento percibido modera la relación entre las normas subjetivas y la intención emprendedora. En conclusión, el modelo actual de la teoría de la conducta planeada no tiene respaldo empírico en la explicación de la intención emprendedora de estudiantes de cuatro programas de MBA de universidades colombianas.

Resumen El objetivo de esta investigación es poner énfasis en la importancia que tiene realizar investigaciones relacionadas con el emprendimiento de mujeres jóvenes, ya que hasta el momento este tipo de estudios es escaso y los que hay hacen referencia a las mujeres jóvenes emprendedoras universitarias. A través de una investigación bibliográfica, descriptiva y exploratoria, se muestran los antecedentes teóricos que hay sobre el emprendimiento femenino. Después se realiza una revisión de los trabajos relacionados con el emprendimiento de jóvenes universitarias, por último, se presenta dos experiencias de emprendimiento de mujeres jóvenes con el propósito de ejemplificar las diversas aristas que tiene este tema. El hilo conductor, tanto en la revisión documental como en el análisis de las experiencias, fue identificar las motivaciones y los obstáculos que ellas tienen para emprender. Dentro de los principales resultados destaca la pertinencia de indagar sobre el tema de emprendimiento femenino juvenil, debido a que al ser una línea poco investigada no se puede ver con claridad las particularidades que motivan y obstaculizan la intención emprendedora de las mujeres en esta etapa de la vida. Se concluye que el impulso al emprendimiento debe hacerse con un enfoque de género y desde la juventud.

Summary The objective of this research is to emphasize the importance of carrying out research related to the entrepreneurship of young women, since up to now this type of study is scarce and those that exist refer to young university women entrepreneurs. Through a bibliographic, descriptive and exploratory research, the theoretical background on female entrepreneurship is shown. Afterwards, a review of the works related to the entrepreneurship of young university students is carried out, finally, two experiences of entrepreneurship of young women are presented with the purpose of exemplifying the various edges that this topic has. The guiding thread, both in the documentary review and in the analysis of the experiences, was to identify the motivations and obstacles that they have to undertake. Among the main results, the relevance of inquiring into the topic of youth female entrepreneurship stands out, due to the fact that, being a line little investigated, it is not possible to clearly see the particularities that motivate and hinder the entrepreneurial intention of women at this stage of life. It is concluded that the promotion of entrepreneurship must be done with a gender approach and from the youth.

Résumé Cette recherche vise à mettre l'accent sur l'importance des recherches relatives à l'entrepreneuriat des jeunes femmes car les études sur ce sujet sont rares jusqu'à présent et celles qui existent font référence aux jeunes femmes entrepreneures universitaires. À travers d'une recherche bibliographique, descriptive et exploratoire, on présente le contexte théorique existant sur l'entrepreneuriat féminin. Ensuite, on fait une révision des travaux relatifs à l'entrepreneuriat des jeunes femmes universitaires et finalement, on expose deux expériences de jeunes femmes afin de mettre en évidence les diverses perspectives qui existent sur ce thème. En outre, le fil conducteur de la révision bibliographique et de l'analyse des expériences a été l'identification des motivations et les obstacles qu'ont eu ces femmes pour entreprendre. Parmi les principaux résultats, on peut remarquer la pertinence de cette recherche parce qu'étant donné que ce thème est peu recherché, les facteurs qui motivent et empêchent l'intention des entrepreneures dans cette étape de la vie ne sont pas assez clairs. On a conclu que l'élan pour l'entrepreneuriat doit être à partir d'une approche de genre et de la jeunesse.

Resumen Los padres emprendedores son agentes importantes para transmitir las intenciones emprendedoras a sus hijos. Estudios recientes han destacado que la influencia de los padres en las carreras emprendedoras de los hijos puede aumentar cuando los pares son del mismo género (homofilia de género), es decir, los efectos son mayores en las díadas padre-hijo o madre-hija. Sin embargo, la exposición a padres emprendedores por sí sola es insuficiente para explicar las intenciones emprendedoras de los hijos, ya que dimensiones como la naturaleza de la comunicación/interacción e incluso los incentivos financieros pueden afectar esta relación. Sin embargo, estos factores/canales de transmisión han recibido poca atención en la literatura. Así, el objetivo de este estudio es examinar si tener padres emprendedores afecta a la propensión a emprender de sus hijos, analizando los principales factores/canales de transmisión, así como si la homofilia de género juega un papel moderador de este efecto. La muestra estuvo compuesta por 20.623 estudiantes universitarios que participaron en la encuesta Global University Entrepreneurial Spirit Students’ Survey -GUESSS Brasil 2018. Los datos se analizaron mediante modelos de regresión lineal múltiple y regresión probit. Los resultados sugieren que tener un padre emprendedor o padres emprendedores (padre y madre) está asociado con un aumento en la probabilidad de emprender de un individuo y este efecto es mayor en el caso de los varones, en la díada padre-hijo. Además, en cuanto a los canales de transmisión, se encontró que la influencia de los padres en la carrera emprendedora la ejercen, sobre todo, los modelos profesionales que representan los padres (modelado relacionado con la carrera), los comentarios/elogios de los padres (estímulos verbales), así como el incentivo económico/material (asistencia instrumental). género, , género) decir padrehijo hijo madrehija. madrehija madre hija. hija madre-hija embargo comunicacióninteracción comunicación interacción relación factorescanales factores literatura Así 20623 20 623 20.62 Students GUESSS 2018 probit varones padrehijo. hijo. Además ejercen todo modelado carrera, carrera) comentarioselogios comentarios elogios estímulos verbales, verbales verbales) económicomaterial económico material asistencia instrumental. instrumental . instrumental) 2062 2 62 20.6 201 206 6 20.

Abstract Entrepreneurial parents are important agents for transmitting entrepreneurial intentions to their children. Recent studies have highlighted that parental influence on children’s entrepreneurial careers can increase when peers are of the same gender (gender homophily) - the effects become greater in father-son or mother-daughter dyads. However, exposure to entrepreneurial parents alone is insufficient to explain their children’s entrepreneurial intentions, as dimensions such as the nature of communication/interaction and financial incentives can impact this relationship. However, these transmission factors/channels have received little attention in the literature. Thus, this study examines whether having entrepreneurial parents affects their children’s propensity to become entrepreneurs, analyzing the main transmission factors/channels and whether gender homophily moderates this effect. The sample consisted of 20,623 university students who participated in the Global University Entrepreneurial Spirit Students’ Survey -GUESSS Brazil 2018. Data were analyzed using Multiple Linear Regression and Probit Regression Models. The results suggest that having an entrepreneurial father or entrepreneurial parents (father and mother) is associated with an increase in the probability of an individual becoming an entrepreneur. This effect is greater in the case of males in the father-son dyad. In addition, with regard to transmission channels, it was found that parental influence on the entrepreneurial career is exerted, above all, by the professional models that parents represent (career-related modeling), comments/compliments from parents (verbal encouragement), and financial/material incentive (instrumental assistance). children childrens s fatherson son motherdaughter mother daughter dyads However communicationinteraction communication interaction relationship factorschannels factors channels literature Thus entrepreneurs 20623 20 623 20,62 Students GUESSS 2018 Models entrepreneur dyad addition exerted all careerrelated related modeling, modeling , modeling) commentscompliments comments compliments verbal encouragement, encouragement encouragement) financialmaterial material instrumental assistance. assistance . assistance) 2062 2 62 20,6 201 206 6 20,

Resumo Pais empreendedores são importantes agentes para transmitir intenções empreendedoras aos filhos. Estudos recentes têm destacado que a influência parental sobre a carreira empreendedora dos filhos pode aumentar quando os pares forem do mesmo gênero (homofilia de gênero), ou seja, os efeitos tornam-se maiores nas díades pai-filho ou mãe-filha. No entanto, apenas a exposição a pais empreendedores é insuficiente para explicar as intenções empreendedoras dos filhos, visto que dimensões como a natureza da comunicação/interação e até mesmo os incentivos financeiros podem impactar esse relacionamento. Todavia, esses canais de transmissão têm recebido pouca atenção na literatura. Assim, o objetivo deste estudo é examinar se ter pais empreendedores afeta a propensão a empreender dos filhos, analisando quais os principais fatores/canais de transmissão, bem como se a homofilia de gênero exerce papel moderador de tal efeito. A amostra foi composta por 20.623 estudantes universitários que participaram do Global University Entrepreneurial Spirit Students’ Survey (GUESSS) Brasil 2018. Os dados foram analisados por meio de Modelos de Regressão Linear Múltipla e Regressão Probit. Os resultados sugerem que possuir pai empreendedor ou pais (pai e mãe) empreendedores está associado a um aumento na probabilidade de o indivíduo empreender e tal efeito é maior no caso do gênero masculino na díade pai-filho. Ademais, no tocante aos canais de transmissão, constatou-se que a influência parental na carreira empreendedora é exercida, sobretudo, pelos modelos de profissionais que os pais representam (modelagem relacionada com a carreira), comentários/elogios dos pais (encorajamento verbal), bem como pelo incentivo financeiro/material (assistência instrumental). gênero, , gênero) seja tornamse tornam paifilho filho mãefilha. mãefilha mãe filha. filha mãe-filha entanto comunicaçãointeração comunicação interação relacionamento Todavia literatura Assim fatorescanais fatores 20623 20 623 20.62 Students GUESSS (GUESSS 2018 Probit paifilho. filho. Ademais constatouse constatou exercida sobretudo modelagem carreira, carreira) comentárioselogios comentários elogios encorajamento verbal, verbal verbal) financeiromaterial financeiro material assistência instrumental. instrumental . instrumental) 2062 2 62 20.6 201 206 6 20.