CPA Panamá

UNIVERSITY EDUCATIONAL STRATEGY IN THE EVOLUTION OF THE SUPPLY CHAIN

Katia Edilka Alderete Morales — 2025-07-29

This document is an argumentative essay on the challenges that University education is presenting in Panama, where we must change from a structural method to a Disruptive method, since it has been shown that to promote practical learning (learning by doing), we must develop soft skills such as problem solving, logical thinking, teamwork, creativity and the use of AI equipment and technological software, which are increasingly in demand in the labor market, and this knowledge is achieved in a practical way, so that students can apply their theoretical knowledge in real situations, and this helps make learning more effective. This essay is divided into three parts, beginning with the introduction, which clearly and concisely presents the topic to be discussed and the main objective of the essay. This is followed by the development, which provides detailed arguments for the ideas supported by the thesis, and finally, the conclusion, which reflect the main idea of ??the thesis.

FINANCIAL STATEMENTS AS A TOOL FOR SUSTAINABILITY AND GROWTH OF SMES

Marta C. Sosa — 2025-07-29

The urgency of strengthening financial literacy in the SME environment, where decisions are often made empirically or without technical accounting support, is the basis of the study. Its objective is to describe and analyze how financial statements can contribute to the sustainability and growth of SMEs. In the current context, characterized by high competitiveness and growing financial uncertainty, small and medium-sized enterprises (SMEs) face the constant challenge of sustaining themselves and growing sustainably over time. In this context, small and medium-sized enterprises (SMEs) represent one of the most important pillars of the economy of the countries, accounting for 90% of businesses. Due to their ability to generate employment, drive innovation, and stimulate local markets, they also perform social work in neighborhoods, offering affordable essential products. Therefore, the proper use of financial statements contributes not only to maintaining the operational sustainability of SMEs, but also to planning expansion, investment, and continuous improvement strategies. Therefore, SME owners and managers can improve their ability to meet market challenges, optimize their resources, and project their businesses with greater security and profitability.

ACCOUNTING INTERVENTION PROJECTS: PERSPECTIVES AND METHODOLOGICAL APPROACHES WITH PRACTICAL APPLICATION

Marino José Palacios Copete — 2025-07-29

This essay explores the relevance of accounting intervention projects in a globalized and constantly evolving environment. The accounting discipline is presented both as a historical and as a tool for strategic decision-making and efficient resource management. The methodology focuses on the application of accounting knowledge and techniques to diagnose problems, propose innovative solutions, and implement changes that generate sustainable improvements. Exploratory, descriptive, correlational, explanatory, and evaluative research designs are detailed as the framework for accounting inquiry. Quantitative, qualitative, and mixed approaches are also addressed, highlighting their relevance for understanding accounting phenomena from various perspectives. As a relevant result, it emphasizes that the choice of design and methodological approach is crucial for the validity of the findings and the effectiveness of the proposed interventions. The relevant, although not conclusive, conclusion highlights that accounting research, by integrating diverse perspectives and adapting to emerging challenges, becomes a powerful tool for innovation and continuous improvement in organizations and society.

HOW ACCOUNTING STUDENTS AT THE UNIVERSITY OF PANAMA DEFINE CORPORATE SOCIAL RESPONSIBILITY

Oscar Licandro — 2025-07-29

The application of Corporate Social Responsibility implies changes in the functions of accounting and, therefore, requires modifications in the university training of future accountants. However, little research has been done on the incorporation of this concept in the curricula of accounting courses and, particularly, on what their students learn about this concept. This work aims to study the way in which accounting students at the University of Panama interpret the concept of Corporate Social Responsibility. A sample of undergraduate students in accounting and finance from the University of Panama was selected. A self-administered questionnaire was applied, which asked in an open and closed way about the definition of Corporate Social Responsibility. It was found that most students do not have a clear idea about Corporate Social Responsibility, but that when the different types of definitions of the concept present in the literature are proposed to them, they mostly adhere to the most modern ones (those that associate it with the management of companies' externalities and their commitment to sustainability). Furthermore, it was found that their ideas about social responsibility were formed in the early years of their studies and were independent of external sources of information, such as the media, the Internet or the workplace.

THE RIGHT TO DISCONNECT IN TELEWORKING IN PANAMA

Yolanda Bazán de Franco — 2025-07-29

Some countries such as: Argentina, Bolivia, Chile, Mexico, Ecuador, El Salvador and Uruguay adopted the regulation of teleworking by virtue of the COVID-19 pandemic and others such as: Costa Rica, Colombia, Spain and Panama, regulated this institution prior to the health phenomenon. It was found that 11 of the 12 countries studied have rules on the right to disconnect in their regulations on telework, but El Salvador has not contemplated any rules on this right. It is considered important to carry out research through surveys or other mechanisms, directly with teleworkers, to confirm compliance with the right to disconnect. The research carried out in September 2024 with a group of 316 teleworkers, in Panama, revealed that a high percentage of the work schedule has not been specified in the employment contract; that they are frequently overwhelmed with emails, calls or other communication mechanisms during their periods of rest or to eat food and that a considerable number are suffering from diseases such as: insomnia, digestive problems or permanent tiredness.

ANTI-FRAUD FORENSIC AUDITING

Juan Iván Rogers Harper — 2025-07-29

Anti-Fraud Forensic Auditing represents an epistemological evolution in the practice of internal and organizational control, as it transcends traditional frameworks of auditing, compliance, and risk management. As a specialized technical discipline grounded in material truth, systemic analysis, and expert validation, it promotes an integrated and convergent approach that responds to the structural limitations of conventional international standards. This essay presents, from the vision projected by the International Institute of Anti-Fraud Forensic Auditing (IIAFA), a critical comparison between this applied science and traditional internal control bodies. It highlights the lack of integrality and convergence in addressing the three core scourges of fraud, corruption, and money laundering which are the primary roots of all risks. The study proposes institutional strengthening guidelines at the prevention and detection stages for both public and private sectors.

TELEWORKING AND JOB SATISFACTION OF PROFESSORS AT THE UNIVERSITY OF PANAMA

Adriana Murillo Murillo — 2025-07-29

The result of the preliminary analysis of the research entitled Telework and job satisfaction of the professors of the Faculty of Business Administration and Accounting of the University of Panama is presented, which is carried out as a requirement for the completion of the Doctorate in Business Sciences of the Faculty of Business Administration and Accounting of the University of Panama. The survey applied to a sample of 218 teachers, in March 2025, shows a high capacity for digital adaptation on the part of teachers, highlighting the widespread use of platforms such as Google Classroom and Zoom, as well as a favorable perception of work-life balance. More than 80% of the teachers considered that their work had a positive impact on the student body. A similar proportion valued virtual education as equal to or more effective than face-to-face education. It is concluded that teleworking represents a viable and sustainable modality for university teaching, opening the way to future hybrid educational strategies within the University of Panama.

ROLE OF ENVIRONMENTAL ACCOUNTING IN CORPORATE SUSTAINABILITY

Katia Hurtado-Famanía — 2025-07-29

This article aims to investigate the function and use of accounting as a contribution to progress in business sustainability. It is based on the premise that accounting refers to the ability of organizations to operate in a balanced manner, considering economic aspects and their social and environmental impact, without ignoring the long-term impact. This topic is approached from the primary perspective of environmental accounting, considered an integrative element between socioeconomic impacts and financial activity as it measures the perceptible effects in the market, adding general consequences on well-being observed in the long- term, connecting both points with the chronicle of environmental accounting. Through a case study, Sustineri Seafood Corp, a Panamanian company dedicated to the export of live lobsters, the link between accounting and the development of business activities is analyzed. This system facilitates the integration of sustainable practices in business operations, aligning with the Sustainable Development Goals established by the United Nations in 2015 as part of the 2030 agenda and local and international regulations linked to ESG Indicators. The study highlights the accounting tools used to measure and manage social, environmental and economic impacts, as well as the challenges and opportunities this company faces in implementing certain practices. It is concluded that environmental accounting is an effective accounting tool and, at the same time, a strategic tool for making sustainable decisions in the company's activities.

"INNOVATION AND DIGITAL TRANSFORMATION IN HUMAN TALENT MANAGEMENT

Anavela del C. Velásquez M. — 2025-07-29

The digital transformation in Human Talent Management has acquired strategic relevance in the Panamanian context, driven by globalization, automation, and the need to adapt to a changing environment. This article presents a literature review on the challenges and opportunities of digitization in Human Resources Management in Panama, analyzing the impact of artificial intelligence, big data, and automation on decision-making and organizational development. Emerging trends, training challenges, and resistance to change are highlighted, as well as opportunities to improve efficiency and competitiveness in the Panamanian labor market. Finally, strategies for the effective adoption of digital technologies in Human Talent Management are proposed.

Editorial

María Félix Valencia Alderete — 2025-07-29