Sostenibilidad financiera de las PYME hoteleras en Colombia: el papel de la transformación tecnológica en las Pymes de alojamiento en Colombia

Given the role of sustainability and technological transformations in the global economy and in the growth of companies, the objective was to analyze their effect on the financial sustainability of SMEs in the lodging sector. To achieve this, (1) a bibliometric analysis was conducted using VOSviewer and Biblioshiny, (2) a mean difference test (T-student) was performed to compare technological transformation and financial sustainability variables, and (3) a correlation analysis was carried out between indebtedness and liquidity risk, based on financial data from 2022 for SMEs in the top five regions according to the Colombian Regional Tourism Competitiveness Index. The findings highlight a scarcity of research on financial sustainability and digital transformation processes in Colombian SMEs, in contrast to other regions worldwide. Regarding the T-test, no statistically significant differences were found between the variables analyzed. Therefore, we strongly recommend further research incorporating multivariate analyses to include additional variables relevant.