La gestión financiera en la innovación y sostenibilidad de los emprendimientos del Cantón La Troncal.

Abstract

Financial management in business ventures is one of the most important aspects, since the proper management of resources is essential for their survival. This study focuses on agricultural enterprises in the canton of La Troncal, considering members of two associations engaged in the production of bananas and dried corn. The objective is to analyze how they manage their financial resources and to evaluate their levels of innovation and sustainability, with the aim of establishing the relationship between these variables. From a theoretical perspective, theories and studies related to the variables were taken as a reference, with authors such as Jensen and Meckling (1976), Luna et al. (2021), Morelos et al. (2025), and Manzano et al. (2021), among others. Using a non-experimental design methodology and a quantitative approach with a descriptive-explanatory scope, data were collected through a survey administered to the 27 members of both cooperatives, which has Cronbach's alpha values of 0.812, 0.834, and 0.832 for each variable, demonstrating its reliability. Presenting correlation tables of the variables validates hypotheses H1 and H2 because, applying Spearman's Rho correlation, it was shown that there is a relationship of 0.734 between financial management and innovation, and 0.924 between financial management and sustainability.