CPA Panamá

Editorial

2026-01-16T16:18:46+00:00

Objectivity of the panamanian authorized public accountant in financial analysis

2025-11-07T11:38:22+00:00

This essay analyzes the objectivity of the Panamanian Authorized Public Accountant in financial analysis, understood not as a condition inherent to figures but as a goal achievable through the responsible exercise of professional judgment. Based on a conceptual, legal, and ethical review, it examines how Law 280 of 2021 and the Professional Code of Ethics regulate the duty of independence, as well as the practices that strengthen the credibility of the financial analyst. It concludes that objectivity depends less on data than on methodological coherence, transparency in assumptions, and the verifiability of conclusions.

Objective civil liability arising from the abusive exercise of rights at the commercial level in Panama

2025-11-08T00:33:07+00:00

This study aims to analyze the configuration of objective non-contractual civil liability arising from the abusive exercise of rights in commercial law, considering material and moral damages caused by willful, bad faith, or negligent conduct carried out outside the various relationships arising from commercial acts and trade. The methodology employed was based on a qualitative-analytical approach, through which a comparative doctrinal and jurisprudential review was conducted, encompassing subjective, objective, and mixed criteria on the abuse of rights, supported by sources of Panamanian, Argentine, and European civil and commercial law, as well as relevant rulings or pronouncements of the Supreme Court of Justice of the Republic of Panama and the Supreme Court of Spain. The results or findings demonstrate that the abuse in the exercise of a right constitutes an excess contrary to good faith and the purposes of the legal system, generating objective liability even without proof of fault. It is also confirmed that, although

Panama lacks express regulation on this concept; national jurisprudence recognizes its applicability under the parameters of intent or negligence. In conclusion and as a recommendation, the need to strengthen strict civil liability for abuse of rights doctrinally and normatively is highlighted, so as to harmonize the protection of individual rights with their social function and the principles of equity and good faith.

The ecological consumer and environmental communication

2025-11-18T23:02:58+00:00

The growth of environmental awareness has driven transformations in consumption patterns, giving rise to a new profile: the green consumer. This article aims to analyze the environmental communication tools that influence the behavior of these

consumers and the factors that determine the effectiveness of these messages in promoting sustainable decisions. A documentary methodology was used based on the critical and comparative analysis of specialized sources in environmental communication, green marketing, consumer psychology, and pro-environmental behavior. The texts were selected based on criteria of relevance, theoretical relevance, and diversity of approaches. The results were organized into four axes: the profile of the green consumer, environmental communication tools, factors that mediate sustainable decision-making, and the actual impact of communication on consumer behavior. It was identified that the effectiveness of communication depends on emotional, social, and contextual factors, the credibility of the source, and the coherence of the message. The analysis shows a gap between the intention to consume sustainably and actual behavior, which poses certain barriers to communication strategies. It highlights the risk of greenwashing, the need for authentic and participatory communication, and the need to view environmental communication as a pedagogical means of change, capable of fostering a more environmentally conscious and committed citizenry.

Methodological difficulties in intervention projects among accounting students

2025-11-02T01:29:15+00:00

The research conducted at the Regional University Center of San Miguelito aims to identify and analyze the methodological difficulties faced by students of the Master's in Accounting when developing their intervention projects. A mixed methodology was used, combining quantitative and qualitative approaches. The results revealed deficiencies in problem formulation, weak use of theoretical frameworks, and difficulties in report structuring. A validated survey (?=0.987; ?=0.988) was applied to 50 students, and semi-structured interviews were conducted with five professors. Factor analysis identified six key dimensions: general attitude, social skills, academic commitment, technical competencies, autonomy, and emotional well-being. Difficulties were associated with lack of work experience and weak research skills. It is concluded that it is necessary to strengthen methodological guidance, implement teaching support strategies, and design training programs in data collection techniques and academic writing. This research provides a solid foundation for improving postgraduate programs and future studies in accounting education.

Accounting expertise as a tool of evidence for quantifying reputational damage from a civil law perspective

2025-10-31T23:36:12+00:00

This article explores the relevance and evolution of accounting expertise, with a special emphasis on the role of the Certified Public Accountant (CPA) in estimating and quantifying reputational damage in Panamanian civil proceedings. The research is based on a qualitative and comparative methodology, which includes a comprehensive review of national legislation, indexed doctrine, and case law from the Republic of Panama, Spain, Peru, and Ecuador, with the aim of assessing the effectiveness of accounting expertise as a means of evidence to determine the economic damages resulting from moral and reputational harm. The results obtained show that accounting expertise has emerged as an essential tool for measuring damage to honor, although regulatory challenges and ethical dilemmas persist in defining its scope and seeking convergence with international standards. We also emphasize the importance of expert reports that are objective, ethical, and technically robust, as well as the urgent need to unify admission criteria, expert

training, and judicial assessment procedures. In summary, our study concludes that forensic accounting strengthens the judicial function by providing technical evidence, promoting transparency, and enabling equitable redress in cases of reputational damage. In conclusion, we advocate for strengthening ethical and technical training, updating regulations, and promoting greater consistency between doctrine and jurisprudence, with the aim of strengthening confidence in expert accounting evidence, which is an indispensable pillar for the administration of justice and the guarantee of rights in the Panamanian civil sphere.

Digital financial crimes in the era of hyper-surveillance

2025-10-31T15:21:43+00:00

This documentary and exploratory research set out to understand a phenomenon that evolves faster than the law itself: digital financial crimes in Panama between 2020 and 2025. The objective was to look beyond statistics, to pause on the definitions proposed by doctrine and technical reports, and to place them in dialogue with the lived realities of institutions, businesses, and citizens in the digital sphere. The study relied on a qualitative and reflective approach. It reviewed national legislation, international reports, academic literature, and records of cyber incidents. Rather than seeking a definitive truth, it aimed to understand how technological, legal, and social dimensions intertwine in the expansion of cybercrime. The results reveal a steady rise in attacks such as ransomware, phishing, and online fraud, as well as a troubling gap: while technology advances exponentially, legal responses move at a much slower pace. However, the enactment of Law 478 of 2025 and the forthcoming ratification of the Budapest Convention represent a firm step toward a more effective prosecution of digital crimes. In conclusion, the country is making progress, yet much remains to be refined. Strengthening criminal law, training

judicial specialists, and—above all—rethinking the balance between surveillance and privacy are urgent needs. Every technological advance, without ethics or oversight, risks becoming a new form of human vulnerability.

The The Autonomous Ships and the Ship Mortgage

2025-10-31T03:18:33+00:00

The emergence of Maritime Autonomous Surface Ships (MASS) presents novel legal and financial challenges for the shipping industry, particularly regarding registration and the use of vessels as collateral. This article explores the integration of MASS into the Panamanian Public Ship Registry, analyzing the applicability of naval mortgages to these autonomous vessels. The study employs a doctrinal-legal methodology, combining normative analysis of Panamanian legislation, including Law 55 of 2008 and Law 57 of 2008, with a comparative examination of registry practices and expert interviews with registry officials. Through this approach, the research examines the minimum mandatory requirements for a mortgage to be considered valid, the technical and legal adaptations necessary for autonomous ships, and the implications for creditor protection and insurance. The article also addresses potential enforcement issues, liability considerations, and operational risks associated with MASS, highlighting Panama’s role in providing legal certainty within an evolving maritime regulatory framework.

Microfinance as a strategy for sustainable financial growth of microenterprises in the manufacturing sector, Panama

2025-10-19T23:41:07+00:00

Accounting is the common language of business, allowing organizations to record, interpret, and communicate their economic performance in a transparent and structured manner. Microfinance is indeed a powerful tool for sustainably improving people's quality of life, as it enables them to start or expand their own businesses, allowing them to generate income sustainably. This research aims to design a training plan based on the use of microfinance for micro-entrepreneurs in the manufacturing sector of the San Miguelito District. The research employs a quantitative approach, with a field and descriptive design. The population and sample consisted of 15 managers from 11 micro-enterprises in the manufacturing sector of the San Miguelito District. Data was collected using an 11-question questionnaire with the following response options: always, almost always, almost never, and never. Descriptive statistics were used for data analysis. The

study concludes that the clarity and accessibility of the requirements, along with the speed of loan approval, require attention to improve the effectiveness of microfinance. On the other hand, training is vital for the growth and sustainability of microenterprises because it improves management, develops skills, and fosters innovation. This led to the design of the proposal entitled "Training Plan Based on the Use of Microfinance," aimed at micro-entrepreneurs in the manufacturing sector of the San Miguelito District, Panama Province.

Relationship between collaborative synergy and human talent management in coworking spaces

2025-11-22T15:11:14+00:00

From a perspective of continuous evolutionary adaptation, both individual and collective, new approaches emerge to face the challenges posed by a transforming business reality. This review article arises from the need to deeply understand the impacts of coworking on talent management. As more companies and professionals adopt this collaborative model, it becomes essential to analyze, from a theoretical standpoint, how the dynamics that emerge within these environments influence creativity, productivity, and professional development. Through the examination of previous studies on the benefits and challenges of coworking spaces, this article offers a comprehensive perspective that supports effective strategies aimed at fostering more stimulating, collaborative, and growth-oriented work environments. Based on a literature review, the article analyzes the relationship between collaborative synergy, talent management, and the coworking model as an emerging work environment, identifying key theoretical contributions, empirical findings, and current trends shaping its development.

Control strategies to improve operational efficiency in an accounting firm

2025-11-08T03:28:07+00:00

This study analyzes the relationship between internal control and operational efficiency in an accounting firm located in Escuinapa, Sinaloa, with the aim of designing strategies that strengthen internal organization and optimize service delivery. The research was conducted under a qualitative and descriptive approach, using semi-structured interviews, non-participant observation, and documentary review as the main data collection techniques. The findings show that the absence of standardized control mechanisms, information dispersion, and the lack of digital centralization generate delays in accounting management and difficulties in clients’ tax compliance. Likewise, it was identified that 35% of taxpayers present late payments, which increases the operational workload without additional economic benefit for the firm. The proposal suggests implementing control strategies based on process standardization, automated alerts, and digital centralization of records. These actions will reduce task duplication, improve internal communication, increase efficiency in customer service, and ensure medium-term sustainability of the service. It is concluded that strengthening internal control is a key factor to achieve higher levels of operational efficiency in small-scale accounting firms, contributing to regulatory compliance, improved service quality, and regional competitiveness.

Impact of the increase in employer contributions on the financial and operational viability of logistics companies in Santiago de Veraguas

2025-11-18T22:14:14+00:00

This article analyzes the impact of the increase in the employer's contribution established by Law 462 of 2025 on the financial and operational viability of companies in the logistics sector in Santiago de Veraguas. The research focuses on evaluating how this increase affects key indicators such as profitability and liquidity, using a methodological approach that combines quantitative and qualitative data collection. A census sample was conducted, covering all companies in the sector registered with the Social Security Fund, ensuring representative results. The findings indicate that 75% of companies report a decrease in profitability, which puts their investment capacity at risk. Despite these challenges, companies have adopted strategies such as reducing operating costs and adjusting service prices, reflecting commitment to service quality and employee well-being, as no layoffs have been reported. However, perceptions of the impact on competitiveness differ, suggesting that the effect of the law varies across companies. In conclusion, the increase in employer contributions presents significant challenges for the sector, requiring appropriate measures to facilitate adaptation and ensure its future sustainability.