Palacios Copete , M.J., Vega Muñoz , B.Y., Guerra Garrido , M.C. and Barría Quirós , A.A. 2024. ACCOUNTING, AN INSTRUMENT OF ACCOUNTABILITY IN PANAMA’S COMMUNITY BOARDS . CPA PANAMÁ. 2, 2 (Jul. 2024), 43–61. DOI:https://doi.org/10.48204/2953-3147.5487.