<?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>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202025000400030</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[El Género en la gestión financiera y desempeño organizacional en Pymes de Tabasco México]]></article-title>
<article-title xml:lang="en"><![CDATA[Gender in financial management and organizational performance in Pymes of Tabasco México]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[García Moreno]]></surname>
<given-names><![CDATA[Elizabeth]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Mapén Franco]]></surname>
<given-names><![CDATA[Fabiola de Jesús]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Juárez Autónoma de Tabasco  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>México</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>08</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>4</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000400030&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000400030&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000400030&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN El objetivo del estudio es correlacionar el género con la gestión financiera y el desempeño organizacional de las PyMES de Tabasco. El método de investigación fue correlacional, siendo un estudio no experimental transversal con un enfoque cuantitativo, con una muestra de 175 gerentes del sector comercio de Villahermosa Tabasco, México. La hipótesis se verifica con la prueba de t de student para muestras independientes y con la regresión lineal. Se enunció la hipótesis: la diversidad de género en el uso de la gestión financiera no afecta el desempeño de las PyMES. Los resultados confirmaron esta hipótesis de investigación, ya que, los resultados indican que no hay diferencias significativas de género en la gestión financiera y desempeño de la organización. Las diferencias entre los grupos (masculino y femenino) no influyen entre las variables analizadas en el contexto empresarial estudiado. Se demuestra además que no existe influencia de participación femenina y masculina en el uso de su gestión financiera y del desempeño de las PyMES debido a las correlaciones bajas que existen entre las variables estudiadas.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The objective of this study was to correlate gender with financial management and organizational performance in SMEs in Tabasco. The research method was correlational, being a non-experimental cross-sectional study with a quantitative approach, with a sample of 175 managers in the commerce sector of Villahermosa, Tabasco, Mexico. The hypothesis was verified with the Student t test for independent samples and linear regression. The hypothesis was stated: gender diversity in the use of financial management does not affect the performance of SMEs. The results confirmed this research hypothesis, since they indicate that there are no significant gender differences in financial management and organizational performance. The differences between the groups (male and female) do not influence the variables analyzed in the business context studied. It is also demonstrated that there is no influence of female and male participation in the use of financial management and the performance of SMEs due to the low correlations between the variables studied.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Género]]></kwd>
<kwd lng="es"><![CDATA[Administración financiera]]></kwd>
<kwd lng="es"><![CDATA[Tamaño de la empresa]]></kwd>
<kwd lng="es"><![CDATA[Organización y gestión]]></kwd>
<kwd lng="es"><![CDATA[Rendimiento]]></kwd>
<kwd lng="en"><![CDATA[Gender]]></kwd>
<kwd lng="en"><![CDATA[Financial Management Company Size]]></kwd>
<kwd lng="en"><![CDATA[Organization and Management]]></kwd>
<kwd lng="en"><![CDATA[Performance]]></kwd>
</kwd-group>
</article-meta>
</front><back>
<ref-list>
<ref id="B1">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Adusei]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Akomea]]></surname>
<given-names><![CDATA[S. Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Poku]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Board and management gender diversity and financial performance of microfinance institutions]]></article-title>
<source><![CDATA[Cogent Business &amp; Management]]></source>
<year>2017</year>
<volume>4</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>1360030</page-range></nlm-citation>
</ref>
<ref id="B2">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Benito-Osorio]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Jiménez]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Díaz Dávila]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Zazo Vaquero]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[La diversidad de género en los consejos de administración y el rendimiento empresarial: perspectivas actuales y futuras]]></article-title>
<source><![CDATA[Management international]]></source>
<year>2019</year>
<volume>23</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>12-22</page-range></nlm-citation>
</ref>
<ref id="B3">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Briozzo]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
<name>
<surname><![CDATA[Albanese]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Santolíquido]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gobierno corporativo, financiamiento y género: un estudio de las pymes emisoras de títulos en los mercados de valores argentinos. Corporate governance, financing and gender: A study of SMEs from Argentinean Securities Markets]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2017</year>
<volume>60</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B4">
<nlm-citation citation-type="">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Charlo Molina]]></surname>
<given-names><![CDATA[M. J.]]></given-names>
</name>
<name>
<surname><![CDATA[Núñez Torrado]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<source><![CDATA[La mujer directiva en la gran empresa española: Perfil, competencias y estilos de dirección]]></source>
<year>2012</year>
</nlm-citation>
</ref>
<ref id="B5">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Conyon]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[He]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Firm performance and boardroom gender diversity: A quantile regression approach]]></article-title>
<source><![CDATA[Journal of Business Research]]></source>
<year>2017</year>
<volume>79</volume>
</nlm-citation>
</ref>
<ref id="B6">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Egerová]]></surname>
<given-names><![CDATA[D.]]></given-names>
</name>
<name>
<surname><![CDATA[Nosková]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Top management team composition and financial performance: examining the role of gender diversity]]></article-title>
<source><![CDATA[Ekonomie a Management]]></source>
<year>2019</year>
<volume>22</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B7">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Esteban-Salvador]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Gargallo-Castel]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Female Executives in the Service Sector: The Case of Small and Medium-Sized Enterprises in Spain]]></article-title>
<source><![CDATA[Sostenibilidad]]></source>
<year>2019</year>
<volume>11</volume>
<numero>20</numero>
<issue>20</issue>
</nlm-citation>
</ref>
<ref id="B8">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[García-Solarte]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Salas-Arbela]]></surname>
<given-names><![CDATA[L.]]></given-names>
</name>
<name>
<surname><![CDATA[Orozco-Escobar]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[El impacto del género del gerente sobre el desempeño organizacional: análisis en las pymes]]></article-title>
<source><![CDATA[Entramado]]></source>
<year>2020</year>
<volume>16</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B9">
<nlm-citation citation-type="">
<collab>Grant Thornton</collab>
<source><![CDATA[Mujeres Inclusión directivas 2021. Una ventana de oportunidad.]]></source>
<year>2021</year>
</nlm-citation>
</ref>
<ref id="B10">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hidalgo]]></surname>
<given-names><![CDATA[S.]]></given-names>
</name>
</person-group>
<source><![CDATA[El papel de las mujeres en la actividad empresarial, un pilar de presente y de futuro]]></source>
<year>2020</year>
<publisher-loc><![CDATA[España ]]></publisher-loc>
<publisher-name><![CDATA[Sage Advice]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B11">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Hoque]]></surname>
<given-names><![CDATA[Z.]]></given-names>
</name>
<name>
<surname><![CDATA[James]]></surname>
<given-names><![CDATA[W.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Linking Balanced Scorecard Measures to Size and Market Factors: Impact on Organizational Performance]]></article-title>
<source><![CDATA[Journal of Management Research]]></source>
<year>2000</year>
<volume>12</volume>
</nlm-citation>
</ref>
<ref id="B12">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Noordin]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Zainuddin]]></surname>
<given-names><![CDATA[Y.]]></given-names>
</name>
<name>
<surname><![CDATA[Mail]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Kaziemah]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Performance Outcomes of Strategic Management Accounting Information Usage in Malaysia: Insights from Electrical and Electronics Companies]]></article-title>
<source><![CDATA[Procedia Economics and Finance]]></source>
<year>2015</year>
<volume>31</volume>
<numero>15</numero>
<issue>15</issue>
</nlm-citation>
</ref>
<ref id="B13">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ortiz]]></surname>
<given-names><![CDATA[A.]]></given-names>
</name>
</person-group>
<source><![CDATA[Diseño de un modelo de sistema inteligente como soporte de decisión para la gestion empresarial en las Pymes]]></source>
<year>2013</year>
<publisher-name><![CDATA[Universidad Politécnica de Madrid]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B14">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Parola]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Ellis]]></surname>
<given-names><![CDATA[K.]]></given-names>
</name>
<name>
<surname><![CDATA[Golden]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Performance effects of top management team gender diversity during the merger and acquisition process]]></article-title>
<source><![CDATA[Management Decision]]></source>
<year>2015</year>
<volume>53</volume>
<numero>1</numero>
<issue>1</issue>
</nlm-citation>
</ref>
<ref id="B15">
<nlm-citation citation-type="book">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Pérez]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
</person-group>
<source><![CDATA[Técnicas de Análisis Multivariante de Datos Aplicaciones con SPSS®]]></source>
<year>2004</year>
<publisher-name><![CDATA[Person]]></publisher-name>
</nlm-citation>
</ref>
<ref id="B16">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Reyes]]></surname>
<given-names><![CDATA[C.]]></given-names>
</name>
<name>
<surname><![CDATA[Briano]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Saavedra]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Gender diversity on the board and its impact on corporate social responsibility on listed companies from Colombia and Mexico]]></article-title>
<source><![CDATA[Contaduría y Administración]]></source>
<year>2020</year>
<volume>65</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B17">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Rosas-Rodríguez]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Demmler]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Razo-Mora]]></surname>
<given-names><![CDATA[L]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Diversidad de género y desempeño financiero en empresas bursátiles mexicanas]]></article-title>
<source><![CDATA[Retos Revista de Ciencias de la Administración y Economía]]></source>
<year>2023</year>
<volume>13</volume>
<numero>25</numero>
<issue>25</issue>
</nlm-citation>
</ref>
<ref id="B18">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Ruiz-Jiménez]]></surname>
<given-names><![CDATA[J.]]></given-names>
</name>
<name>
<surname><![CDATA[Fuentes-Fuentes]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
<name>
<surname><![CDATA[Ruiz-Arroyo.]]></surname>
<given-names><![CDATA[M.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Combination Capability and Innovation: The Effects of Gender Diversity on Top Management Teams in Technology-Based Firms]]></article-title>
<source><![CDATA[J Bus Ethics]]></source>
<year>2016</year>
<volume>135</volume>
</nlm-citation>
</ref>
<ref id="B19">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Richard]]></surname>
<given-names><![CDATA[P.]]></given-names>
</name>
<name>
<surname><![CDATA[Devinney]]></surname>
<given-names><![CDATA[T.]]></given-names>
</name>
<name>
<surname><![CDATA[Yip]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
<name>
<surname><![CDATA[Johnson]]></surname>
<given-names><![CDATA[G.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Measuring Organizational Performance: Towards Methodological Best Practice]]></article-title>
<source><![CDATA[Journal of Management]]></source>
<year>2009</year>
<volume>35</volume>
<numero>3</numero>
<issue>3</issue>
</nlm-citation>
</ref>
<ref id="B20">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Simo]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Mixed-gender ownership and financial performance of SMEs in South Africa: A multidisciplinary analysis]]></article-title>
<source><![CDATA[International Journal of Gender and Entrepreneurship]]></source>
<year>2016</year>
<volume>8</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B21">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Thavi]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Jhaveri]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
<name>
<surname><![CDATA[Narwane]]></surname>
<given-names><![CDATA[V.]]></given-names>
</name>
<name>
<surname><![CDATA[Gardas]]></surname>
<given-names><![CDATA[B.]]></given-names>
</name>
<name>
<surname><![CDATA[Jafari Navimipour]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Role of cloud computing technology in the education sector]]></article-title>
<source><![CDATA[Journal of Engineering, Design and Technology]]></source>
<year>2024</year>
<volume>22</volume>
<numero>1</numero>
<issue>1</issue>
<page-range>182-213</page-range></nlm-citation>
</ref>
<ref id="B22">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Terrazas]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Modelo de Gestión Financiera para una organización]]></article-title>
<source><![CDATA[Perspectivas]]></source>
<year>2009</year>
<volume>23</volume>
<numero>2</numero>
<issue>2</issue>
</nlm-citation>
</ref>
<ref id="B23">
<nlm-citation citation-type="journal">
<person-group person-group-type="author">
<name>
<surname><![CDATA[Zahoor]]></surname>
<given-names><![CDATA[N.]]></given-names>
</name>
<name>
<surname><![CDATA[Khan]]></surname>
<given-names><![CDATA[H.]]></given-names>
</name>
<name>
<surname><![CDATA[Donbesuur]]></surname>
<given-names><![CDATA[F.]]></given-names>
</name>
<name>
<surname><![CDATA[Khan]]></surname>
<given-names><![CDATA[Rajwani]]></given-names>
</name>
<name>
<surname><![CDATA[T.]]></surname>
<given-names><![CDATA[Khan]]></given-names>
</name>
<name>
<surname><![CDATA[H.]]></surname>
<given-names><![CDATA[Donbesuur]]></given-names>
</name>
<name>
<surname><![CDATA[F.]]></surname>
<given-names><![CDATA[Zaheer]]></given-names>
</name>
<name>
<surname><![CDATA[Tazeeb]]></surname>
<given-names><![CDATA[R.]]></given-names>
</name>
</person-group>
<article-title xml:lang=""><![CDATA[Grand Challenges and Emerging Market small and medium enterprises: The Role of Strategic Agility and Gender Diversity]]></article-title>
<source><![CDATA[Journal of Product Innovation Management]]></source>
<year>2023</year>
<volume>41</volume>
<numero>2</numero>
<issue>2</issue>
<page-range>473-500</page-range></nlm-citation>
</ref>
</ref-list>
</back>
</article>
