Browsing by Author "Cárdenas Tapuy, Rusthber Fernando"

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    La educación financiera como herramienta para fortalecer la contabilidad en el emprendimiento juvenil
    (Universidad Técnica de Cotopaxi (UTC). La Mana. Contabilidad y Auditoría, 2026-10-26) Cárdenas Tapuy, Rusthber Fernando; Malán Bautista, Lizbeth Alejandra; Reyes Armas, Rodrigo Arturo
    Financial literacy is an essential tool for young entrepreneurs to manage their resources, maintain reliable records, and make decisions that ensure the continuity of their businesses. The overall objective was to analyze the influence of financial literacy on strengthening the accounting management of youth-led businesses in the La Maná canton. The research adopted a quantitative approach, with a correlational and explanatory scope and a non-experimental, cross-sectional design. An 18-item Likert-scale survey was administered to a sample of 384 young entrepreneurs, selected with a 95% confidence level and a 5% margin of error. The data were processed using SPSS with descriptive statistics and Cronbach’s alpha. The instrument achieved a reliability of 0.943. The results showed that young entrepreneurs in the La Maná canton primarily possess a medium level of financial and accounting knowledge, represented by 69% and 72%, respectively. Furthermore, financial education maintained a positive and significant relationship with accounting management (β = 0.548; t = 4.895; p < 0.001), explaining 30% of its variation and registering a considerable effect (f² = 0.428). The diagnosis concluded that there is a need to strengthen financial and accounting training through practical workshops that respond to the characteristics and real needs of youth entrepreneurship.