University of Ciego de Ávila Máximo Gómez Báez

ISSN: 2309-8333

RNPS: 2411

|13(1) |2025|

This is an Open Access article under the license CC BY-NC-SA 4.0 (https://creativecommons.org/licenses/by-nc-sa/4.0/)

Estrategia y Gestión Universitaria EGU

Scientific and technological

research article

How to cite:

Trujillo Prada, M. A.,

Quiroga Rojas, D. E., Jara Ochoa, J. Y., &

Herrera Moreno, I. A. (2025). Service based

learning: knowledge management in

Accounting and Finance at UNIMINUTO.

Estrategia y Gestión Universitaria

, 13(1),

e8638.

https://doi.org/10.5281/zenodo.15109491

Received: 09/09/2024

Accepted: 06/03/2025

Published: 10/04/2025

Corresponding author:

mariela.trujillo@uniminuto.edu

Conflict of interest:

the authors declare

that they have no conflict of interest,

which may have influenced the results

obtained or the proposed interpretations

Service based learning: Knowledge

management in Accounting and

Finance at UNIMINUTO

Aprendizaje basado en servicio: Gestión del

conocimiento en Contaduría y Finanzas en

UNIMINUTO

Aprendizagem baseada em serviços: Gestão do

conhecimento em Contabilidade e Finanças na

UNIMINUTO

Abstract

Introduction: this article aims to demonstrate how the

implementation of learning tools enables students to

transition from theory to practice, thus facilitating guidance

for micro-entrepreneurs in their formalization process.

Objective: to implement Service-Based Learning (SBL) at

UNIMINUTO through the formalization process of Colombian

microenterprises. Method: a mixed approach with a

descriptive method was used. Forty-three selected companies

were analyzed, where questionnaires and semi-structured

interviews were applied to collect quantitative and qualitative

data, allowing a comprehensive understanding of the business

situation. Results: relevant information was gathered

regarding business history, creation and updating of the Single

Tax Registry (RUT), fiscal book, and business marketing.

Conclusion: by implementing the classroom project, it is

observed how students manage to explain the behavior of

consumers and producers, as well as the dynamics of their

relationships in the market. At the same time, skills within the

business environment are developed and adopted for

application in business management. Finally, students

acquired the ability to make informed decisions based on

micro-business knowledge.

Keywords: Service-Based Learning (SBL), active learning,

accounting, higher education, finance

Resumen

Introducción: el presente artículo pretende demostrar como

la implementación de herramientas de aprendizaje permite al

estudiante transitar de la teoría a la práctica, facilitando así

la orientación a microempresarios en su proceso de

formalización. Objetivo: implementar el Aprendizaje Basado

en Servicio (ABS) en UNIMINUTO mediante el proceso de

formalización de microempresas colombianas.

Mariela Andrea Trujillo Prada

Corporación Universitaria Minuto de Dios –

UNIMINUTO

https://orcid.org/0000-0002-7514-9438

mariela.trujillo@uniminuto.edu

Colombia

Diego Edison Quiroga Rojas

Corporación Universitaria Minuto de Dios –

UNIMINUTO

https://orcid.org/0000-0002-2336-5235

diego.quiroga.r@uniminuto.edu

Colombia

Jaidi Yanid Jara Ochoa

Corporación Universitaria Minuto de Dios –

UNIMINUTO

https://orcid.org/0000-0002-8744-8160

jaidi.jara@uniminuto.edu

Colombia

Iván Andrés Herrera Moreno

Corporación Universitaria Minuto de Dios –

UNIMINUTO

https://orcid.org/0000-0001-6192-8724

ivan.herrera@uniminuto.edu

Colombia

Estrategia y Gestión Universitaria

ISSN

: 2309-8333

RNPS:

2411

13(1) | January-June |2025|

Método:

se utilizó un enfoque mixto con un método descriptivo, se analizaron 43

empresas seleccionadas, en las cuales se aplicaron cuestionarios y entrevistas

semiestructuradas para recolectar datos cuantitativos y cualitativos, lo cual

permite una comprensión integral de la situación empresarial.

Resultados:

recopiló información relevante de la historia empresarial, creación y

actualización del Registro Único Tributario (RUT), libro fiscal y marketing

empresarial.

Conclusión:

al implementar el proyecto de aula, se observa como

los estudiantes consiguen explicar el comportamiento de consumidores y

productores, así como la dinámica de sus relaciones en el mercado. De manera

conjunta, se desarrollan habilidades dentro del entorno empresarial y las adoptan

para aplicarlas en la gestión empresarial. Finalmente, los estudiantes adquirieron

la capacidad de tomar decisiones informadas basadas en el conocimiento

microempresarial.

Palabras clave:

Aprendizaje Basado en Servicio ABS, aprendizaje activo,

contabilidad, educación superior, finanzas

Resumo

Introdução: este artigo tem como objetivo demonstrar como a implementação de

ferramentas de aprendizagem permite que os estudantes transitem da teoria para

a prática, facilitando assim a orientação aos microempreendedores no processo de

formalização. Objetivo: implementar a Aprendizagem Baseada em Serviço (ABS)

na UNIMINUTO através do processo de formalização de microempresas

colombianas. Método: foi utilizada uma abordagem mista com um método

descritivo. Foram analisadas 43 empresas selecionadas, nas quais foram aplicados

questionários e entrevistas semiestruturadas para a coleta de dados quantitativos

e qualitativos, permitindo uma compreensão integral da situação empresarial.

Resultados: foram coletadas informações relevantes sobre a história empresarial,

criação e atualização do Registro Único Tributário (RUT), livro fiscal e marketing

empresarial. Conclusão: ao implementar o projeto em sala de aula, observa-se

como os estudantes conseguem explicar o comportamento dos consumidores e

produtores, bem como a dinâmica de suas relações no mercado. Paralelamente,

desenvolvem-se habilidades no ambiente empresarial e os alunos as adotam para

aplicá-las na gestão empresarial. Finalmente, os estudantes adquiriram a

capacidade de tomar decisões informadas com base no conhecimento sobre

microempresas.

Palavras-chave:

ABS Service Based Learning, aprendizagem ativa, contabilidade,

ensino superior, finanças

e8638

Introduction

In recent decades, higher education institutions have constantly sought

innovative pedagogical methodologies that integrate theory with practice and

facilitate the acquisition of relevant competencies for the job market. One such

methodology is Service-Based Learning (SBL), which has gained traction as an

effective strategy for linking academic learning with community service and the

business sector. This methodology enriches the teaching-learning process and

promotes social responsibility and civic engagement among students (Morillo-Flores

et al., 2023; Cardeño Portela et al., 2023; López González, 2023; Gómez Miranda,

2023).

SBL is defined as a pedagogical strategy that combines academic learning

with community and/or business service, allowing students to apply the knowledge

acquired in the classroom in real-world contexts while simultaneously contributing

to the well-being of the community or an organization (Mayor Paredes, 2018). In the

fields of Public Accounting and Financial Administration, SBL offers an ideal platform

for students to develop technical competencies and soft skills that are essential for

their professional training (Montoya del Corte & Farías Martínez, 2018; Cruz-Pérez &

Cordero-Díaz, 2022). This is achieved through the integration of curricular content

while interacting with microenterprises that require administrative, accounting, and

financial analysis and strengthening.

The implementation of SBL in the course on Fundamentals of Economics and

Microeconomics at the Corporación Universitaria Minuto de Dios – UNIMINUTO aims

not only to enhance the understanding of economic and financial concepts but also

to strengthen the relationship between the university and the business sector. The

primary objective of this classroom project initiative is to apply SBL as an active

methodological strategy that impacts the quality of educational processes and the

institutional image through practical experience and collaboration with companies.

The university-business linkage is crucial in the training of future

professionals in Public Accounting and Financial Administration. By participating in

SBL projects, students have the opportunity to confront real problems and

collaborate with microentrepreneurs from various economic sectors, enriching their

learning and empowering them for their future professions (Ganga-Contreras et al.,

2021; Román-Acosta et al., 2023). This collaboration benefits both students and

companies, which receive fresh ideas and innovative solutions from young talents

(Ruiz Larraguivel, 2022; García & Román-Acosta, 2024).

The SBL approach allows students to apply economic and financial theories

in practical situations, facilitating better comprehension and retention of

knowledge. It also fosters the development of problem-solving skills, teamwork, and

communication, which are fundamental in the professional realm (Zepeda Hurtado

et al., 2022). Preliminary results from the classroom project indicate that students

participating in SBL activities exhibit greater motivation and commitment to their

learning. Furthermore, feedback from companies has been positive, highlighting the

significant contributions of students in solving real problems (Osorio-Novela et al.,

2022).

Knowledge management in Public Accounting and Financial Administration

e8638

benefits from the implementation of SBL, as it allows for effective transfer of

theoretical knowledge to practice. This methodology facilitates the creation of a

dynamic and adaptive learning environment where students can directly experience

the challenges and opportunities of the business environment (Escorcia Guzmán &

Barros Arrieta, 2020). By integrating academic learning with service, SBL contributes

to the formation of well-rounded professionals who are better prepared to face the

challenges of the job market (Luna et al., 2023).

SBL enhances the university’s image by demonstrating its commitment to

training competent and socially responsible professionals. Collaboration with local

businesses and the resolution of real problems benefit both students and companies,

as well as strengthen the institutional reputation and its connection with the

community (Torres et al., 2018). This integrative and practical approach is essential

for maintaining the relevance and quality of educational programs in a constantly

changing economic and financial environment (García et al., 2021).

SBL combines community service with academic learning, promoting civic

responsibility and the development of competencies. Applied in disciplines such as

Public Accounting and Financial Administration, it fosters a comprehensive

education that responds to the needs of the labor market and the society.

Implementing SBL in education is an innovative approach that develops practical and

relevant skills, preparing future professionals to face real challenges and contribute

to community well-being.

SBL is defined as an educational strategy that integrates community service

with the academic curriculum. In this case, its application in the course on

Fundamentals of Economics and Microeconomics provides a practical and relevant

learning experience (Jacoby, 2017). According to Bringle & Hatcher (2020), SBL is

based on principles such as reciprocity, critical reflection, and collaboration

between the community and educational institutions. The implementation of SBL in

the training of public accountants and financial administrators enables students to

apply their theoretical knowledge in real contexts, enhancing their understanding

and practical skills (Guthrie & Parker, 2020). Recent studies have shown that

students participating in SBL projects demonstrate greater problem-solving abilities

and adaptability to diverse situations (D’Santiago García, 2022).

In the study of accounting and financial management, SBL contributes to the

development of key competencies for financial analysis, strategic decision-making,

and project management (Madsen, 2021). Interaction with the community and the

application of knowledge in real environments allow students to develop leadership

skills and effective communication (Johnson, 2020; Medina & Ponce Pastor, 2024).

SBL projects benefit both students and the communities in which they are

implemented. Educational institutions strengthen their ties with the community and

enhance their reputation and social relevance (Diaz-Colón & Ereú-Ledezma, 2024;

Brown & Barber, 2020). Consequently, community organizations receive valuable

support for project development and the resolution of specific problems (García

Puentes et al., 2019).

Effective implementation of SBL requires careful planning and the

e8638

integration of curricular components with service activities (Santos-Pastor et al.,

2021). It is crucial for educational institutions to design projects that are relevant

both to the academic curriculum and the needs of the community (Booth & Green,

2022).

Evaluation in SBL should consider both student learning and community

impact. This includes measuring acquired competencies, critical reflection by

students on their experiences, and assessing community benefits (Eyler & Giles,

2019). Qualitative and quantitative evaluation methodologies are essential for

comprehensive analysis (Hernández-Sampieri & Mendoza, 2020).

Among the challenges of implementing SBL are coordination among multiple

stakeholders, curricular integration, and project sustainability (Ruiz-Corbella &

García-Gutiérrez, 2020; Nina Arratia, 2022). However, these difficulties present

opportunities to innovate in teaching and strengthen collaboration between

academia and society (Hidayat et al., 2021).

Numerous case studies have documented best practices in implementing

SBL. For instance, programs at North American universities have shown how SBL can

significantly enhance students’ professional preparation (Furco & Norvell, 2019).

Documenting these cases provides replicable and adaptable models for different

educational contexts (Pawlowski, 2018; López et al., 2023; Moronta Diaz, 2024).

Technologies such as artificial intelligence, augmented reality, and the

development of Information and Communication Technologies (ICTs) play a crucial

role in the modern implementation of SBL. They facilitate communication, project

management, and evaluation. Digital platforms allow students and teachers to

coordinate effectively and track projects in real time (Bringle & Clayton, 2020; Sosa-

Abreu, 2024).

Therefore, the SBL methodology can be adapted to address specific business

management issues and develop critical and creative skills in students. The teacher’s

role is crucial in this process, as they must create a conducive environment, motivate

students, and provide guidance and support as they solve business management

problems.

Finally, the objective of this study is to implement Service-Based Learning

(SBL) as a binding methodological strategy between the university and businesses in

the training of future professionals in Public Accounting and Financial

Administration. The study focuses on answering the question: How does the

implementation of Service-Based Learning (SBL) as a methodological strategy linking

the university and businesses influence the training of Public Accountants and

Financial Administrators? This approach seeks to improve student training and

strengthen university-business collaboration, while also promoting a more practical

and relevant education (Silva Quiroz & Maturana Castillo, 2017).

Methods and materials

This research was developed using a descriptive methodological approach

with a mixed design, combining qualitative and quantitative techniques that allowed

e8638

for a comprehensive understanding of the Service-Based Learning (SBL) experience

in the context of accounting and financial education. This approach was chosen to

characterize both the perceptions of students and the outcomes of fieldwork

conducted with local microenterprises, facilitating a deep analysis of the economic

and social dynamics of the regional environment.

Forty-three students, from the Public Accounting and Financial

Administration programs in semesters II and III at UNIMINUTO, participated in the

study. A non-probabilistic convenience sampling method was employed, considering

voluntary participation and the availability of students and microenterprises in the

process of assistance and data collection. This sampling method enabled the

involvement of all students enrolled in the courses on Fundamentals of Economics

and Microeconomics, ensuring a transversal application of curriculum content in a

real context.

The methodological strategy was articulated through a classroom plan titled

“Legalízate con UNIMINUTO,” aimed at fostering students’ understanding of the

processes of business legalization and formalization as key factors for economic and

social development. The exercise involved selecting a local microenterprise,

preferably in the process of formalization or recently formalized, to construct a

socioeconomic characterization, analyze its historical evolution in the market, and

propose strengthening strategies based on the findings obtained.

The selection of microenterprises was carried out based on criteria defined

by the students and validated by the instructors: accessibility, willingness to

participate, diversity of economic sectors, and relevance of the case for the training

exercise. The selected microenterprises included production units in commerce,

manufacturing, services, and agri-industry, reflecting the business diversity of the

regional environment.

For data collection, instruments were designed and validated with the

assistance of expert instructors in economics, accounting, and research methods.

The instruments included three main techniques: structured surveys, semi-

structured interviews, and document analysis. The surveys contained closed

questions regarding the history of the microenterprise, its organizational structure,

economic situation, and formalization processes. Interviews, conducted with owners

or managers, allowed for the exploration of perceptions, motivations, barriers, and

opportunities from a qualitative perspective. Finally, document analysis included

reviewing commercial registration, accounting records, sales reports, financial

statements, and other documents provided by the microenterprises.

Fieldwork was conducted in four sequential phases. In the first phase,

students, organized in groups, applied the instruments to representatives of the

microenterprises. Ethical application of each technique was ensured through the use

of informed consent forms and confidentiality agreements, respecting the privacy of

the data collected.

In the second phase, the information collected was analyzed. For

quantitative data, descriptive analysis was performed using basic statistics (absolute

and relative frequency, as well as measures of central tendency), which allowed for

e8638

characterizing the socioeconomic conditions of the enterprises. Qualitative analysis

was conducted through categorization and coding of responses, facilitating the

identification of patterns and recurring themes related to issues of formalization,

financial management, and market access, among others. Additionally, a historical

analysis traced the evolution of the microenterprises from their inception to the

time of study.

The third phase involved students formulating strategies based on the

findings obtained. This exercise included identifying strengths, opportunities,

weaknesses, and threats, followed by proposing actions aimed at organizational

strengthening, marketing, training, access to financing, and consolidation of the

formalization process. Critical evaluation of the viability of the proposed strategies

was promoted, considering the particular context of each enterprise and the

available resources.

Subsequently, in the fourth phase, the results of the work were consolidated

into a structured academic report. This document included the following

components: introduction and objectives of the study, description of the

microenterprise, methodology used, socioeconomic analysis, historical evolution,

identified issues, improvement strategies, and final recommendations. The reports

were reviewed by the instructors and presented in academic socialization sessions.

To conclude the process, an institutional event was organized where

students shared their experiences, reflections, and proposals with the academic

community and representatives of the microenterprises. This socialization activity

validated the learnings achieved, strengthened the university-business relationship,

and promoted the appropriation of knowledge in real contexts. Additionally,

impressions and testimonials from both students and microentrepreneurs were

collected, generating valuable input for future research and curricular adjustments.

In summary, the methodology employed in this research allowed for the

integration of academic knowledge with real-world issues, strengthened the

professional competencies of students, and contributed to improvement processes

in local microenterprises, fostering the consolidation of innovative pedagogical

strategies in the field of Accounting and Finance.

Results and discussion

The research revealed significant findings that highlight the positive impact

of the program on the formalization of the participating microenterprises. Table 1

shows the distribution of 43 students and 43 microentrepreneurs from the 15

municipalities studied.

Table 1

Distribution of students and microentrepreneurs

e8638

Municipalities

Students

Microentre

preneurs

Girardot

Viotá

Melgar

Chaparral

Icononzo

Ricaurte

Cunday

Flandes

Anapoima

Mesitas del Colegio

Tena

Apulo

La Mesa

Ibagué

Cachipay

Source: Authors’ own elaboration.

The previous table shows the distribution of the analyzed microenterprises

across different municipalities, where it can be observed that the municipality of

Girardot has a participation rate of 30.23%, followed by Melgar and La Mesa, each

contributing 18.60%. Thus, these three municipalities account for 67.43% of the

total.

During the characterization of the studied enterprises, the level of

informality was evaluated, as validated in Figure 1.

Figure 1

Level of informality of microenterprises before and after intervention

Girardot Melgar La Mesa Otros Girardot Melgar La Mesa Otros

Before the Intervention After the Intervention

Registration in the RUT (Unique Tax Registry) Updating the RUT

Commercial Registry in Cámara de Comercio Fiscal Book

Business Marketing

e8638

Source: Authors’ own elaboration.

Figure 1 illustrates the level of informality before and after the intervention

in the observed enterprises. Five variables were considered: creation of the RUT,

RUT updates, commercial registration, tax books, and business marketing; where it

was shown that significant changes were achieved in the intervened

microenterprises, improving the various evaluated variables.

Similarly, when verifying the educational level of the entrepreneurs, a

distribution across different academic levels was observed, as shown in Figure 2.

Figure 2

Educational level of microentrepreneurs

Source: Authors’ own elaboration.

In Figure 2, the results of the analysis of the educational level of the

microentrepreneurs from the 43 selected enterprises reveal a diversity in academic

training, with a majority of 25% having primary education, followed by 23% with

secondary and middle education. This disparity in educational levels significantly

impacts business formalization. Microentrepreneurs with lower educational levels,

such as primary and secondary, often face greater challenges in the formalization

process due to a lack of technical and administrative knowledge necessary to meet

legal and fiscal requirements. According to Arnold (2022), education plays a crucial

role in entrepreneurs’ ability to understand and manage formalization, resulting in

lower formalization rates among those with lower educational attainment.

On the other hand, 21% of microentrepreneurs have technical training, 19%

have technological training, and 12% hold university degrees, showing a greater

propensity to formalize their businesses. These higher educational levels provide

deeper knowledge in specific areas of business management and facilitate access to

resources and networks essential for business growth and expansion. Higher

education, in particular, is associated with a greater capacity to implement

sustainable growth strategies and access external financing.

This group of microentrepreneurs is more likely to adopt advanced

technologies and innovative management practices, increasing their competitiveness

in the market. As highlighted by Torres-Medina & Márquez (2021), advanced

Primary

25%

Secondary

and High

School

23%

Technical

21%

Technology

19%

University

12%

e8638

academic training provides the necessary tools for entrepreneurs to make informed

decisions, leading to more sustained business growth and a positive impact on the

local economy.

To define the knowledge and experience of microentrepreneurs regarding

debt systems, four levels were considered:

• None: No experience with credits.

• Low: Limited experience with credits.

• Moderate: Experience with credits corresponds to the needs of the business.

• High: Constant indebtedness, meaning they regularly request credits to

leverage their activities.

These levels are contrasted with the characteristics of business formality or

informality, as can be seen in Figure 3.

Figure 3

Experience level of analyzed microentrepreneurs in formal and informal credit

Source: Authors’ own elaboration.

Figure 3 indicates that a significant number of the analyzed microenterprises

have little to no experience in using formal credit (25 enterprises), which limits their

capacity to finance strategic investments, such as technology adoption or

operational expansion, negatively affecting their profitability and growth.

Dependency on informal credit sources, while less prevalent, also poses challenges,

as this type of financing typically involves high costs and unfavorable conditions that

can compromise financial sustainability and competitiveness. According to Cruz and

0 5 10 15 20 25 30

High

Moderate

Low

None

Experience in Formal and Informal Credit

Informal Formal

e8638

Cordero (2022), lack of access to formal credit not only restricts microenterprises’

ability to position themselves in the market but also exposes them to greater

financial risks and limits their long-term development.

Hernández Avella (2021) highlights that the new Simple Taxation Regime in

Colombia is a key tool for promoting business formalization, leading to a positive

social impact by facilitating access to financial resources and improving the

competitiveness of microenterprises.

Comparatively, enterprises with high experience in formal credit are better

positioned to implement effective growth strategies, as they can access financing

under more favorable conditions. This enables them to improve profitability and

enhance market competitiveness by responding better to opportunities and

challenges. As noted by García-Gutiérrez et al. (2021), access to formal credit is

crucial for developing sustainable expansion strategies and improving business

positioning in highly competitive sectors, underscoring the importance of promoting

this type of financing among microenterprises.

Considering the need to identify whether the microentrepreneurs felt

pleased with accompaniment process, it allows for an evaluation of their satisfaction

level with the process, which is summarized in Figure 4.

Figure 4

Satisfaction level with the classroom project “Legalízate con UNIMINUTO”

Source: Authors’ own elaboration.

Figure 4 shows the satisfaction levels of the 43 microentrepreneurs with the

classroom project “Legalízate con UNIMINUTO,” reflecting a positive impact, with

30 microentrepreneurs declaring themselves satisfied or very satisfied, representing

69.8% of the microentrepreneurs. This high level of satisfaction indicates that

students effectively applied their theoretical knowledge in a real-world setting,

enhancing their professional performance and providing concrete solutions that

11.6%

58.1%

27.9%

2.3%

0.0%

10.0%

20.0%

30.0%

40.0%

50.0%

60.0%

70.0%

Very satisfied Satisfied Neutral Dissatisfied

Level of Satisfaction with the Project

Entrepreneurs Percentage Distribution

e8638

benefit the participating microenterprises. According to García et al. (2021), the

practical application of learning in real contexts is crucial for students to develop

essential competencies that better prepare them for job market challenges and

strengthen their professional profiles.

This finding aligns with the views of Torres-Medina & Márquez (2021), who

argue that the formalization of MSMEs in Colombia is essential to overcoming the

barriers imposed by informality, such as limited access to financing and broader

markets. The results of the project suggest that strengthening the university-

business relationship can be an effective vehicle for promoting formalization and,

consequently, the sustainable growth of microenterprises.

Moreover, the satisfaction reported by microentrepreneurs demonstrates

the added value that the project “Legalízate con UNIMINUTO” contributes to

business development, aiding in the formalization and strengthening of

microenterprises. The positive perception from microentrepreneurs underscores the

project’s effectiveness in terms of tangible outcomes and reinforces the university-

business relationship. This collaboration allows businesses to receive support in key

areas for their growth while the university fulfills its mission of training competent

professionals committed to their social and economic environment. As Cruz &

Cordero (2022) point out, ongoing interaction between academia and the business

sector is essential for driving sustainable development that benefits both students

and business communities.

Conclusions

Students successfully applied the theoretical content of the course in a

relevant manner, developing technical competencies in economic analysis and tax

regulation, as well as soft skills such as leadership, assertive communication, and

collaborative work. These practical experiences translate into a greater ability to

solve business problems, make informed decisions, and understand the dynamic

environments in which microenterprises operate. Furthermore, direct interaction

with entrepreneurs enhanced the ethical sense and social responsibility of future

professionals.

The project “Legalízate con UNIMINUTO” established a significant

connection between academia and the productive environment, evidenced by the

high satisfaction levels reported by microentrepreneurs, with over 69% expressing

satisfaction or high satisfaction with the intervention. This result validates the SBL

methodology as a tool for positively impacting business development and training

competent professionals committed to their surroundings.

Additionally, it was observed that microenterprises with experience in

formal credit processes exhibited better conditions for market projection,

reinforcing the importance of advancing towards formalization. Overall, the results

demonstrate that SBL, beyond its pedagogical value, serves as an effective

knowledge management strategy capable of generating significant transformations

in both professional training and the strengthening of the local business ecosystem.

e8638

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About the main author

Mariela Andrea Trujillo Prada:

Master's Degree in Business Administration and

Management from the International University of La Rioja, Certified Public

Accountant from the ITFIP Higher Education Institution, research professor with

more than 8 years of ex

perience in research leadership, research manager of the

Public Accounting program, leader of the Accounting & Economy Interdisciplinary

Group recognized by the Ministry of Science, Technology and Innovation of Colombia,

leader of research projects with re

sults such as publications of Scopus articles, book

chapters, WOS articles, reflection articles and direction of undergraduate and

master's degree theses.

Declaration of author responsibility

Mariela Andrea Trujillo Prada

Conceptualization, Data Curation, Formal Analysis,

Research, Methodology, Resources, Software, Supervision, Validation/Verification,

Visualization, Writing/original draft and Writing, review and editing.

Diego Edison Quiroga Rojas

Conceptualization, Data Curation, Formal Analysis,

Research, Methodology, Resources, Software, Supervision, Validation/Verification,

Visualization, Writing/original draft and Writing, review and editing

Jaidi Yanid Jara Ochoa

Conceptualization, Data Curation, Formal Analysis,

Research, Methodology, Resources, Software, Supervision, Validation/Verification,

Visualization, Writing/original draft and Writing, review and editing

Iván Andrés Herrera Moreno 4:

Conceptualization, Data Curation, Formal Analysis,

Research, Methodology, Resources, Software, Supervision, Validation/Verification,

Visualization, Writing/original draft and Writing, review and editing

Financing:

This research was carried out using our own resources.

Special Acknowledgments: