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New Challenges in Accounting and Finance

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<p style="text-align: justify;"><span style="font-size: 10pt; line-height: 115%; font-family: 'Times New Roman', serif;">This research article highlights managerial skills of leaders in organizational management, knowledge management, and innovation from the perspective of organizational culture in Colombian companies under the continuous formal and informal learning conceived within the entities. The research is quantitative; the design is cross-sectional and field-based; the scope is descriptive and correlational; and the instrument used is a structured survey, designed, validated, and applied between October 2024 and February 2025. The research results from the 1498 companies mainly showed that directors from the three different sectors of the economy, in the diverse economic activities of small and medium-sized Colombian companies, should promote the implementation of strategic and operational practices from management, as is done in large companies and organizations, mainly through the strengthening of theoretical-practical and social skills accompanied by technical skills, with social skills serving as the pillar of organizational strengthening and as the axis of interaction and synergy for managerial skills.</span></p>

mbrq.2025.36.03.pdf

Case Study

mbrq.2025.36.03.xml

Leadership in Managerial Knowledge Management: Continuous and Innovative Learning in Colombian Companies