2026-04-29T10:53:59Zhttps://riubu.ubu.es/oai/requestoai:riubu.ubu.es:10259/95112024-07-31T00:05:16Zcom_10259_3576com_10259.4_2574com_10259.4_106com_10259_2604col_10259_3577
Repositorio Institucional de la Universidad de Burgos
author
Graña Álvarez, Roberto
author
Lopez-Valeiras, Ernesto
author
González-Loureiro, Miguel
author
Coronado, Freddy
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.
eng
Attribution-NonCommercial-NoDerivatives 4.0 Internacional
Financial literacy
Small and medium-sized enterprises
Systematic literature review
Financial literacy in SMEs: A systematic literature review and a framework for further inquiry
info:eu-repo/semantics/article
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URL
https://riubu.ubu.es/bitstream/10259/9511/1/Gra%c3%b1a-jsbm_2024.pdf
File
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application/pdf
Graña-jsbm_2024.pdf