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Abstract
This research aims to analyze the relationship between organizational learning and financial performance at the University of the Armed Forces ESPE Latacunga campus. A quantitative methodology was used that combined descriptive elements, such as the analysis of financial indicators and inferential statistics for the processing of the survey. The study sample included 88 collaborators belonging to the institution. The results obtained from the analysis of the financial indicators identified an acceptable profitability with a ROA of 0.07 cents of a dollar and a ROE of 0.11 cents of a dollar. On the other hand, financial performance is strongly related to each of the key factors of organizational learning such as: ACE with a coefficient of 0.633, ACI with a coefficient of 0.715, DDC with a coefficient of 0.718, ITC with a coefficient of 0.727 and MO with a coefficient of 0.772. In conclusion, the institution exhibits solid management.
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