Dr. Salazar-Sepúlveda, Guido

This study examines the financial behavior of university students in Economics, Business Administration, and Accounting in Tegucigalpa, Honduras, using the FB–13 instrument. Exploratory and confirmatory factor analyses validate a three-dimensional structure: (1) financial planning and control, (2) savings and financial preparation, and (3) fulfillment of obligations, with high internal consistency (α = 0.915), supporting its psychometric robustness in Latin American academic contexts. Based on a sample of 714 students with diversity in gender, age, work experience, and parental status, the analyses confirmed that the FB–13 model best fits a three-factor structure. Significant correlations were identified between financial behavior and experiential variables such as age, work experience, and parenthood, while traditional sociodemographic attributes such as gender, residence, marital status, employment, and educational level showed limited associations. These findings suggest that personal experiences have a greater influence on the configuration of financial practices than conventional demographic categories. The study acknowledges limitations related to cross-sectional design, non-probabilistic sampling, and self-reported data, yet these do not diminish its contributions. By validating the FB–13 in Honduras, the research offers comparative evidence and promotes cultural diversity in financial behavior literature. Future research should move toward longitudinal and qualitative studies that explore the role of family dynamics, work contexts, and personal aspirations in responsible financial behaviors.

The study analyzes how graduate students in economics, administration and accounting perceive their managerial skills for employability, with the aim of determining its associated variables to improve the educational processes of future managerial leaders. It focuses on the importance of developing transferable skills that meet current and future job demands. To measure the perception of skills, a structured and duly validated questionnaire (Employability Skills 2000+) was used, answered by 225 graduate students in Economics, Administrative and Accounting Sciences in Tegucigalpa, Honduras. The data obtained from the application were analyzed using the Confirmatory Factor Analysis (CFA) method with the FACTOR software. The CFA generated an adaptation of the original scale with 21 variables. The resulting scale determined three predominant factors: personal management skills, fundamental skills and teamwork skills, which presented good consistency and validity, allowing us to make conclusions regarding employability skills in the context studied. The findings show the existence of a correlation between fundamental skills and variables such as work experience, employment status and gender, as well as a high correlation between teamwork skills, work experience and employability conditions.