2026-04-27T20:06:45Zhttps://riubu.ubu.es/oai/request

oai:riubu.ubu.es:10259/95112024-07-31T00:05:16Zcom_10259_3576com_10259.4_2574com_10259.4_106com_10259_2604col_10259_3577

Graña Álvarez, Roberto 923 600 0000-0003-2571-4918 Lopez-Valeiras, Ernesto c1f237ad-4d6a-4859-8525-c07f7d70f220 600 González-Loureiro, Miguel ff135cf7-603b-4006-b06d-5a8bb69c2132 600 Coronado, Freddy da9129c1-3337-45c8-a8fd-f0e9768207b9 600 2024-07-30T11:14:53Z 2024-07-30T11:14:53Z 2022-04-20 0047-2778 http://hdl.handle.net/10259/9511 10.1080/00472778.2022.2051176 1540-627X It has been suggested that financial literacy plays a crucial role in the understanding of the overall performance of small and medium-sized enterprises (SMEs). Nonetheless, its impact remains underexplored, and the few existing findings are fragmented. This study conducts a systematic literature review focused on the antecedents and consequences of financial literacy in SMEs. The findings show that some educational, cultural, and specific contextual factors are antecedents of financial literacy; in turn, financial literacy influences the financial attitudes, financial behaviors, organizational capabilities, and performance of SMEs. Further research should analyze the uncovered lines of study suggested in our research agenda to consolidate the conceptualization of financial literacy in the context of SMEs, overcome the limitations of the current methodology, extend the current evidence about the antecedents and consequences of financial literacy in SMEs and analyze these relationships from behavioral economics and decision-making perspectives. This work was supported by the Fundación de las Cajas de Ahorros (EF001-2018; EF003-2021); Fundação para a Ciência e Tecnologia (UIDB/04728/2020-FCT); Spanish Ministry of Science and Innovation (PID2019-106677GB-I00). application/pdf eng Taylor & Francis Group Journal of Small Business Management. 2024, V. 62, n. 1, p. 331-380 https://doi.org/10.1080/00472778.2022.2051176 Attribution-NonCommercial-NoDerivatives 4.0 Internacional http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess Financial literacy Small and medium-sized enterprises Systematic literature review Finanzas Economía Gestión de empresas Finance Economics Industrial management Financial literacy in SMEs: A systematic literature review and a framework for further inquiry info:eu-repo/semantics/article info:eu-repo/semantics/acceptedVersion Journal of Small Business Management 62 1 331 380 THUMBNAIL Graña-jsbm_2024.pdf.jpg Graña-jsbm_2024.pdf.jpg IM Thumbnail image/jpeg 4308 https://riubu.ubu.es/bitstream/10259/9511/4/Gra%c3%b1a-jsbm_2024.pdf.jpg 168fa98b71f3f0ab7f3e8b50ac726222 MD5 4 LICENSE license.txt license.txt text/plain; charset=utf-8 999 https://riubu.ubu.es/bitstream/10259/9511/3/license.txt b295bcbce42e2caabeb0c623d3860c06 MD5 3 CC-LICENSE license_rdf license_rdf application/rdf+xml; charset=utf-8 805 https://riubu.ubu.es/bitstream/10259/9511/2/license_rdf 4460e5956bc1d1639be9ae6146a50347 MD5 2 ORIGINAL Graña-jsbm_2024.pdf Graña-jsbm_2024.pdf application/pdf 969252 https://riubu.ubu.es/bitstream/10259/9511/1/Gra%c3%b1a-jsbm_2024.pdf 44980d66a908ea0df5c3cd76a161b639 MD5 1 10259/9511 oai:riubu.ubu.es:10259/9511 2024-07-31 02:05:16.432 Repositorio Institucional de la Universidad de Burgos bubrep@ubu.es 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