Higher Education Institutions (HEI) play a significant role to unite diverse stakeholders and carry out planned learning activities that can promote change on both a personal and social level. Transformational research is dependent on the presence of an engaging and valuable problem that participants can make significant contributions in a collaborative manner across disciplines. Transformative learning process facilitates the integration of knowledge across several perspectives. This article explores the dynamic intersection of entrepreneurship and sustainability through the lens of a transformative action research approach in one's teaching practice. A qualitative action research approach is adopted. This research aims to enhance Sustainable Entrepreneurship (SE) as a facilitator at the University and also synthesize insights from lived experiences in Finland, Namibia, Kenya, and South Africa. This article advocates for a transformative paradigm shift, to drive meaningful impact, foster resilience, and catalyse positive change in the pursuit of navigating entrepreneurial sustainable business practices as a facilitator.

RESUMEN Introducción: En el presente artículo, abordamos los desafíos las micro, pequeñas y medianas empresas desde una óptica integral, basada en el concepto de la triple restricción, que comprende los factores de tiempo, costo y alcance, considerando las diferentes perspectivas plasmadas en la revisión de literatura, que reconoce los costos, voluntades y capacidades de gestión como limitaciones en materia de Seguridad y salud en el trabajo. Objetivo: Analizar las restricciones de las micro, pequeñas y medianas empresas en la gestión de la seguridad y salud en el trabajo desde la triple restricción de proyectos. Método: Se desarrolla desde la perspectiva cuantitativa no experimental, con un análisis descriptivo porcentual a 63 empresas vinculadas al consultorio itinerante en seguridad y salud en el trabajo, con 10 o menos trabajadores. Resultados: Los resultados destacan que adicional a las limitaciones expresadas por la Organización Internacional del Trabajo, las micro, pequeñas y medianas empresas enfrentan limitaciones relacionadas con el compromiso de la dirección y la falta de gestión adecuada del talento humano para promover una cultura de prevención y valorar la seguridad y salud en el trabajo como un aspecto integrado en la operación de la empresa. Conclusión: Más allá del cumplimiento documental se sugiere el intercambio de mejores prácticas entre empresas y el uso de tecnología para optimizar recursos y reducir costos.

ABSTRACT Introduction: In this article, we address the challenges faced by micro, small, and medium-sized enterprises from a comprehensive perspective, based on the concept of the triple constraint, which encompasses the factors of time, cost, and scope. This analysis considers various perspectives outlined in the literature review, recognizing costs, will, and management capabilities as limitations in the field of Occupational Health and Safety. Objective: To analyze the constraints of micro, small, and medium-sized enterprises in Occupational Health and Safety management from the perspective of the triple constraint of projects. Methods: Methodologically, it is developed from the quantitative and non-experimental perspective, with a detailed percentage analysis applied to 63 companies that are attached to an itinerant office regarding safety and health at work; also, it was carried out and put in an application to 10 or less workers. Results: The results highlight that in addition to the mentioned limitations by International Labour Organization, small and medium enterprise face limitations that are related to the commitment shown by the management and the lack of adequate administration by the human talent to promote a caring culture and value Workplace Safety and Health as a comprehensive aspect when talking about the company’s guidance and operation. Conclusions: beyond documentation procedures, it is suggested the exchange of better practice between companies and the use of technology in order to enhance resources and reduce expenses.

ABSTRACT This paper aims to examine the unique features of artisan enterprises in Ecuador and how cooperation programs and national peculiarities have influenced their development. Through descriptive and conceptual analysis, we can better understand how these organizations have evolved within the historical and economic context of rural regions in Ecuador. The primary findings suggest that poverty alleviation and control measures have significantly impacted the definition of artisan enterprises in Ecuador, which now closely resemble micro- enterprises. Development cooperation efforts in Ecuador have prioritized preserving artisanal production rather than replacing it with industrial production, promoting micro-enterprises growth as artisanal workshops.

RESUMEN Este artículo tiene como objetivo examinar las características únicas de las empresas artesanales en Ecuador y cómo los programas de cooperación y las peculiaridades nacionales han influido en su desarrollo. A través del análisis descriptivo y conceptual, podemos comprender mejor cómo han evolucionado estas organizaciones dentro del contexto histórico y económico de las regiones rurales del Ecuador. Los principales hallazgos sugieren que las medidas de control y alivio de la pobreza han impactado significativamente la definición de empresas artesanales en Ecuador, que ahora se parecen mucho a las microempresas. Los esfuerzos de cooperación al desarrollo en Ecuador han priorizado preservar la producción artesanal en lugar de reemplazarla con producción industrial, promoviendo el crecimiento de microempresas como talleres artesanales.

Resumen La microrregión XVI es un territorio ubicado en el sur del estado de Hidalgo. Presenta en conjunto grandes desequilibrios económicos, pero al mismo tiempo muestra importantes ventajas competitivas que, bien aprovechadas, podrían detonar un polo de desarrollo con múltiples beneficios sociales. El objetivo de la investigación es detectar las actividades productivas con mayor potencial económico en la microrregión XVI; para ello se desarrolla una metodología con enfoque cuantitativo. Esto permite construir un trabajo equilibrado en el que se contemplan indicadores, estadísticas y datos relevantes. La metodología utiliza datos de panel de los años 2004 al 2019. Se concluye que la microrregión XVI tiene una vocación productiva basada en la industria química, de alimentos, bebidas y tabaco, así como en la fabricación de accesorios, electrodomésticos y equipos de generación de energía eléctrica.

Abstract Micro-region XVI is a territory located in the south of Hidalgo State. It presents large economic imbalances but, at the same time, shows important competitive advantages that, if well used, could trigger a development pole with multiple benefits for citizens and enterprises.The objective of the research is to detect the productive activities with the greatest economic potential in the micro-region XVI. To achieve this, a methodology with a quantitative approach was developed. This allows building a balanced work in which indicators, statistics, and relevant data are contemplated. The methodology uses panel data for the years 2004 to 2019. It is concluded that micro-region XVI has a productive vocation based on the chemical, food, beverage, and tobacco industries, as well as the manufacture of accessories, electrical appliances, and electrical energy generation equipment.

Resumen El departamento de Ayacucho, Perú, se encuentra entre los departamentos con mayor cantidad de Mypes dedicadas a las artesanías. También es una región con elevadas unidades productivas y población económicamente activa informal, generando la evasión de impuestos por parte de las empresas y el constreñimiento de la economía local y nacional. El objetivo de este estudio es conocer los efectos tributarios de las Mypes artesanales. La metodología es cualitativa, descriptiva y explicativa, siguiendo la declaración PRISMA. Las bases de datos consultadas para la revisión fueron SciELO, Scopus, Google Scholar, Dialnet y Redalyc. Los resultados dieron 21 investigaciones, entre artículos científicos, revisiones y tesis. Se concluye que la tributación de impuestos no solo mejora la economía local y nacional, sino que las Mypes obtienen facilidades y oportunidades de crecimiento en el mercado internacional. Sin embargo, la evasión tributaria e informalidad están sujetas al desconocimiento de los empresarios sobre las ventajas de la formalización, la falta de distribución por parte del Estado peruano, los engorrosos trámites burocráticos que implican la formalización y la ilusoria perspectiva de que al evadir impuestos se genera mayor rentabilidad en la empresa.

Abstract The department of Ayacucho, Peru, is among the departments with the highest number of small and medium-sized enterprises (SMEs) dedicated to handicrafts. It is also a region with high productive units and a significant portion of the economically active population being informal. This leads to tax evasion by companies and constrains both the local and national economy. The aim of this study is to understand the tax effects on artisanal SMEs. The methodology is qualitative, descriptive, and explanatory, and follows the PRISMA statement. The databases consulted for the review were SciELO, Scopus, Google Scholar, Dialnet, and Redalyc. The results yielded 21 investigations, including scientific articles, reviews, and theses. The study concludes that tax collection not only improves the local and national economy but also provides SMEs with facilities and opportunities for international market growth. However, tax evasion and informality are due to the entrepreneurs' lack of knowledge about the advantages of formalization, the lack of distribution by the Peruvian state, the cumbersome bureaucratic procedures involved in formalization, and the illusory perspective that evading taxes generates greater profitability in the company.

Resumen El presente artículo plantea supuestos sobre aquellos factores sociales, culturales, personales y psicológicos que influyen en el comportamiento del consumidor y que afectan al desarrollo empresarial de las micros, pequeñas y medianas empresas en el contexto ecuatoriano. Se realizó una revisión bibliográfica de los datos que han sido generados e investigados estadísticamente por otros autores en estos últimos cinco años (2019-2023) sobre aquellos factores que influyen en las decisiones de compra del consumidor ecuatoriano. A partir de los hallazgos más relevantes se logró identificar y abordar 17 variables que actúan en la decisión de compra de un individuo que pueden generar un efecto de ruptura comportamental en el consumidor y que pueden afectar negativamente al desarrollo empresarial. Se concluye que, el consumidor posee decisiones de compra que son prioritarios que están relacionados con la educación, salud y alimentación frente a compras relacionados con productos de conveniencia.

Abstract This article aims to expose assumptions of those social, cultural, personal, and psychological factors that influences at consumer behavior and affecting business development of micro, small and medium-sized enterprises in the Ecuadorian context. For this, the linear cause-effect relationships generated between the consumer and the company were considered. A bibliographic review was carried out of the data that have been generated and statistically investigated by other authors in the last five years (2019-2023), on those factors that influence the purchasing decisions of the Ecuadorian consumer. As a result, it was possible to evaluate, independently, 17 variables that act on the purchase decision of an individual that if not contemplated in time they can generate a behavioral breakdown effect on the consumer, negatively affecting business development. Based on the data obtained, it is concluded that, the consumer has priority purchasing decisions that are related to education, health and food versus purchases related to convenience products.

Resumen La composición societaria y económica de las empresas activas longevas (mayores a 25 años) dentro de la Zona 8 del ordenamiento territorial el Ecuador al año 2022 es diversa y compleja. Para analizar esta dinámica se aplica un estudio descriptivo de tipo transversal con base inductiva y cuantitativa a través de la recopilación documental en bases de datos de carácter oficial. Una vez analizadas 4.449 organizaciones, la investigación arroja que tan solo una logra superar el siglo de existencia y que el tamaño más representativo corresponde a microempresas, lo que da cuenta del bajo nivel de crecimiento no solo de sus ingresos totales sino también de su estructura organizacional.

Abstract The corporate and economic composition of long-lived active companies (over 25 years) within Zone 8 of Ecuador's territorial ordering by the year 2022 is diverse and complex. To analyze this dynamic, a descriptive cross-sectional study with an inductive and quantitative basis is applied through documentary collection in official databases. After analyzing 4,449 companies, the research shows that only one of them manages to exceed a century of existence and that the most representative size corresponds to micro-enterprises, which accounts for the low level of growth not only of their total income but also of their organizational structure.

Resumen Esta investigación tiene como objetivo determinar qué enfoque de innovación, proactivo o reactivo, tiene mejores resultados en la competitividad de las micro y pequeñas empresas. Como metodología se analizaron dos programas de innovación en Perú (Tacna Innova) y Colombia (Macondo Lab) cada uno con un enfoque diferente: reactivo, enfocado en la resolución de problemas y proactivo, basado en ventajas oportunistas. Ambos planteamientos de innovación tienen ventajas y desventajas. Mientras el enfoque proactivo puede generar anticipación competitiva y abrir nuevos mercados, demanda una inversión más significativa en investigación y desarrollo. Por otro lado, el enfoque reactivo puede ser rentable a corto plazo, pero limitar la capacidad de innovación a largo plazo. Como conclusión la elección de la orientación adecuada depende de la estrategia, objetivos y recursos de cada empresa. Aquellas que buscan un crecimiento sostenible deben considerar la posibilidad de integrar ambos enfoques.

Abstract This research aims to determine which approach to innovation, proactive or reactive, yields better results in the competitiveness of micro and small enterprises. The methodology involved the analysis of two innovation programs in Peru (Tacna Innova) and Colombia (Macondo Lab), each with a different focus: reactive, centered on problem-solving, and proactive, based on opportunistic advantages. Both innovation approaches have their advantages and disadvantages. While the proactive approach can generate competitive anticipation and open up new markets, it demands a more significant investment in research and development. On the other hand, the reactive approach may be profitable in the short term but could limit long-term innovation capability. In conclusion, the choice of the appropriate orientation depends on the strategy, objectives and resources of each company. Those aiming for sustainable growth should consider integrating both approaches.

Resumen En este artículo se presentan los resultados de la investigación realizada acerca de la aplicación de la logística inversa en el sector textil de la ciudad de Otavalo con el fin de que las microempresas tengan la posibilidad de reciclar los desechos para luego proceder a una nueva elaboración de un nuevo producto. Por tal motivo, es necesario que se desarrolle el proceso de logística inversa y se tomen decisiones que beneficiarán al medio ambiente y a la sociedad otavaleña. Para el desarrollo de este estudio, inicialmente se realizó un estudio de la literatura que comprendió las definiciones y los tipos de logística inversa, tanto bajo el método cualitativo como el cuantitativo, que permitió estudiar el sector microempresarial textilero por medio de encuestas. Posteriormente, se obtuvieron resultados detallados de productos, materias primas y desechos, con el único propósito de dar el giro que tenían los desechos como destino final el vertedero generando un efecto negativo para el medio ambiente. Con todos los resultados, se propone mejorar los procesos internos y externos de la selección de residuos textiles, con el apoyo de responsabilidad compartida de los stakeholders, como el Gobierno, la Sociedad Civil y las Empresas Públicas, forjando la concientización de la aplicación de la logística inversa en el proceso de planificación, implantación, control y reducción de tiempos mediante el modelo SCOR, buscando la eficiencia y eficacia dentro de las microempresas para obtener al final el retorno de estos residuos para un nuevo producto.

Abstract This article shows the results of the research carried out on the application of reverse logistics in the textile sector of the city of Otavalo, for micro-enterprises to have the possibility of recycling waste and then proceed to a new development of a new product. For this reason, it is necessary to develop the reverse logistics process and make decisions that will benefit the environment of Otavalo City. To develop this study, It was necessary to read initially the literature such asdefinitions, and types of reverse logistics, likewise under the qualitative and quantitative method, which allowed to study of the textile microenterprise sector through surveys. Later detailed results of products, raw materials, and waste were obtained with the sole purpose of turning the waste into a final destination in the landfill generating a negative effect on the environment. With all the results, it is proposed to improve the internal and external processes of the selection of textile waste, with the support of shared responsibility of stakeholders, such as the Government, Civil Society, and Public Companies, forging awareness of the application of reverse logistics in the process of planning, implementation, control and time reduction through the SCOR model, seeking efficiency and effectiveness within micro-enterprises to finally obtain , the return of those waste for a new product

Resumo Los estudios de Inteligencia competitiva (IC) en los últimos años desenvuelve conceptos y aplicabilidad en grandes empresas y/o gobiernos; mientras que estudios de emprendimientos y/o pequeñas empresas son poco a profundados y de menor cantidad; aún más escasos son estudios que relacionan los conceptos de inteligencia competitiva, emprendimiento, pequeña empresa. Esta investigación tiene como objetivo demostrar la existencia de una laguna de conocimiento que envuelve los temas antes mencionados. La metodología utilizada es de revisión bibliográfica; para la colecta de datos se definió 3 términos clave, en inglés, para aplicarlos en 3 bases de datos; el análisis y visualización de la relación entre las palabras claves a través de mapas bibliométricos bidimensionales se realizó mediante el software VOSviewer. Los resultados obtenidos muestran un total de 170 artículos producto de las diversas conjunciones de las palabras clave, 84 en Scopus, 80 en Web Of Science y 6 en Scielo, sin excluir los artículos replicados; en cuanto a la relación de las palabras claven en em mapa bibliométrico, muestra que el termino de IC se relacione con muchos otros temas, ya sean en español, como en inglés. Finalmente, se concluyó que no existe ninguna investigación entre los años 2011 y 2021 las 3 bases de datos seleccionadas que relacione a la inteligencia competitiva, emprendimientos y pequeñas empresas; difiere en 33 artículos las investigaciones con los tópicos de IC y emprendimientos, con los de tópicos sobre IC y micro empresas; por lo tanto, claramente puede ser visto la existencia de laguna de conocimiento de nuestros temas clave.

Abstract Competitive Intelligence (CI) studies in recent years develop concepts and applicability in large companies and/or governments; while studies of entrepreneurships and/or small companies are little to deep and of less quantity; Even more scarce are studies that relate the concepts of competitive intelligence, entrepreneurship, and small business. This research aims to demonstrate the existence of a knowledge gap that involves the aforementioned issues. The methodology used is a bibliographic review; For the data collection, 3 key terms were defined, in English, to apply them in 3 databases; the analysis and visualization of the relationship between the keywords through two-dimensional bibliometric maps was carried out using the VOSviewer software. The results obtained show a total of 170 articles resulting from the various conjunctions of the keywords, 84 in Scopus, 80 in Web Of Science and 6 in Scielo, without excluding replicated articles; As for the relationship of the keywords in the bibliometric map, it shows that the IC term is related to many other topics, whether in Spanish or in English. Finally, it was concluded that there is no research between the years 2011-2021 in the 3 selected databases that relates to competitive intelligence, entrepreneurship and small companies; 33 articles differ in research with the topics of CI and entrepreneurship, with those of topics on CI and micro-enterprises; therefore, the existence of a knowledge gap of our key issues can clearly be seen.

RESUMEN La pandemia de COVID- 19 ha tenido un impacto significativo en las Micro, Pequeñas y Medianas Empresas de Ecuador. El gobierno ecuatoriano ha implementado diversas medidas de apoyo, sin embargo, la recuperación plena requiere un tiempo considerable y el fortalecimiento de las políticas de apoyo empresarial. El objetivo de la presente investigación es analizar el impacto de las medidas económicas y sociales gubernamentales en la gestión financiera de las microempresas ecuatorianas. Se utiliza la revisión bibliográfica y documental, que sirve de base para fundamentar el análisis FODA de estas organizaciones, además de entrevistas para la recolección de datos. Se realiza un diagnóstico de la problemática que permite elaborar la matriz FODA, plantear herramientas estratégicas de gestión financiera así como proponer objetivos estratégicos como una contribución al logro de la recuperación de las microempresas en el Ecuador.

ABSTRACT The COVID-19 pandemic has had a significant impact on Micro, Small and Medium Enterprises in Ecuador. The Ecuadorian government has implemented various support measures, however, full recovery requires considerable time and the strengthening of business support policies. The objective of this research is to analyze the impact of government economic and social measures on the financial management of Ecuadorian microenterprises. The bibliographic and documentary review is used, which serves as a basis to base the SWOT analysis of these organizations, in addition to interviews for data collection. A diagnosis of the problem is carried out that allows the SWOT matrix to be developed, strategic financial management tools to be proposed, as well as strategic objectives to be proposed as a contribution to achieving the recovery of microenterprises in Ecuador.

Abstract: This paper examines how digitalization of Micro, Small, and Medium Enterprises (MSMEs) is influenced by their ability to adapt in a turbulent environment. Our goal is to understand the role of dynamic capabilities, specifically sensing and seizing opportunities, in the digital maturity of firms. We employ a structural equation model to analyze the effect of these capabilities on MSMEs’ digitalization, taking advantage of a novel data set from the self-assessment tool Chequeo Digital in Ecuador. Our focus on dynamic capabilities in the MSMEs context, represents a significant contribution, enhancing our understanding of the determinants of digitalization. The results show a positive and substantial effect of both capabilities on the digital advance of MSMEs. Moreover, we found a negative and significant moderating effect of firm age, on the relationship between sensing capability and digitalization, suggesting that older firms may face in adopting digital technologies when compared to their younger counterparts.

ORIENTATION: Talent management has become a significant concept in human resource management because of the potential influence thereof on organisational performance in a competitive business environment. RESEARCH PURPOSE: This study investigated the impact of contextual factors on talent management and organisational performance of small, medium and micro enterprises (SMMEs) in the Gauteng manufacturing sector. MOTIVATION FOR THE STUDY: There is a paucity of research on how organisational context influences the implementation of talent management and related organisational performance. RESEARCH APPROACH/DESIGN AND METHOD: A quantitative cross-sectional research design was adopted. The target population included proprietors, general managers and human resource practitioners employed at manufacturing SMMEs in the Gauteng province. A self-designed survey was utilised to gather data from 395 participants. Statistical analysis included structural equation (direct effect) and mediation modelling (indirect effect). MAIN FINDINGS: Exogenous and endogenous contextual factors and specifically perceived importance of talent management and SMME size, statistically significantly predicted talent management and subsequently organisational performance. Coronavirus disease 2019 (COVID-19) impact, perceived talent management importance, SMME size and enterprise age statistically significantly influenced talent management directly. Similarly, competition perception, COVID-19 and talent management importance impacted organisational performance. PRACTICAL/MANAGERIAL IMPLICATIONS: To promote strategic human resource management and significantly contribute to organisational performance, SMMEs in the manufacturing sector should comprehend the strategic role of talent management, as well as the influence of exogenous and endogenous contextual factors. CONTRIBUTION/VALUE-ADD: This study extends the corpus of knowledge regarding talent management and organisational performance in SMMEs, underscoring exogenous and endogenous contextual factors.

Abstract: This study analyzes the effects of customer management and operations/logistics management with suppliers on the profitability of micro, small, and medium enterprises (MSMEs) during the COVID-19 health crisis in Costa Rica. The researchers collected data between February and May 2021 and used a multinomial regression model to test their theoretical model. The results indicate that higher perceived problems in customer-firm relationships and operations/logistics management significantly impact the profitability of MSMEs. Notably, small and medium enterprises are more affected in terms of profitability than microenterprises when facing more significant issues in customer management. The study underscores the importance of enhancing operational capacity during crises and highlights the need for managers to acquire new competencies to face future adverse scenarios.

Abstract: Customer Satisfaction, Innovation, and Product Quality are a cornerstone for micro, small, and medium-sized enterprises (MSMEs) seeking growth, competitiveness, and long-term sustainability. This research explores the complexities of how Customer Satisfaction, Innovation, and Product Quality impact the performance of Micro, Small, and Medium Enterprises (MSMEs) within the vibrant Iberoamerican business environment. Utilizing a quantitative methodology, the study examines the interplay between Customer Satisfaction, Innovation, and Product Quality and their collective effect on the operational success of MSMEs in the Iberoamerican region. An index derived from self-reported data was employed to gauge MSME performance, drawing upon a comprehensive survey of 9,300 Iberoamerican MSMEs. Our findings reveal factors such as company origin, size, and age significantly impact the level of innovation achievable by MSMEs; also, innovation has generated resilience in some local sectors for one of the analyzed countries, Colombia. Notably, younger, medium-sized companies exhibit a propensity for higher innovation than older firms and micro-enterprises. The study's implications for theory and practice extend to policymakers, business owners, and stakeholders invested in fostering MSME growth and development.