摘要
Zoo management has been approached from its financial guidelines in accordance with the SDGs,but without considering its adjustment to the SDGs.Therefore,the objective of this work was to compare the theoretical structure reported in the literature with respect to the observations of this work.A cross-sectional and retrospective study was carried out with a sample of administrative managers linked to zoos committed to the implementation of the SDGs.The results suggest that age and gender determine the financial factor.In relation to the state of the art where dimensions related to learning financial administration are reported,this work suggests that age is a determinant of social responsibility.
