CPA Panamá
https://revistas.up.ac.pa/index.php/cpa_panama
<p>CPA Panamá es una revista de divulgación científica de la Facultad de Administración de Empresas y Contabilidad (FAECO) de la Universidad de Panamá, de periodicidad semestral. Su propósito es el abordaje de temas contables en todas sus ramas; auditoría, costos, administrativa, gubernamental, tributaria, sistemas de información, a través de investigaciones inéditas que constituyan un aporte para realzar la profesión, así como para la búsqueda de soluciones a problemas complejos que son de interés para los estudiantes, profesores, profesionales de la especialidad y otros investigadores.</p> <p> </p> <p> </p> <p>Categoría índice: Ciencias sociales - Multidisciplinarias</p>Universidad de Panamá, Facultad de Administración de Empresas y Contabilidades-ESCPA Panamá2953-3147Editorial
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6657
María Félix Valencia Alderete
Copyright (c) 2025 CPA PANAMÁ
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2025-01-032025-01-0331ACCOUNTING PERSPECTIVE OF TURNKEY CONTRACTS
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6624
<p>The purpose of the study is to analyze the origin, evolution and contribution of turnkey contracts from the accounting perspective in Panama. To arrive at the objective of the research, a mixed approach and a descriptive methodological design are used. The research technique and instruments respond to documentary sources obtained from the Internet and evaluative information from public entities such as the Ministry of Economy and Finance, General Directorate of Public Procurement and the National Institute of Statistics and Census of Panama. Therefore, from the accounting perspective, it is described that the contractual model is a legal instrument that establishes obligations and duties between the parties (public and private sector), where the beneficiary is the company, therefore, its value is recognized in the assets, liabilities and capital of the financial accounting of the interested sectors. They participate in the contractual acts of</p> <p> </p> <p> </p> <p>the administrators of the public treasury and of which, in the fiscal period studied, turnkey contracts represent 51% of the public bidding acts for best value awarded. Consequently,</p> <p>the documentary information and empirical values of the financial accounting system and national accounts allow us to observe and measure the contribution of turnkey contracts to the well-being of Panamanian society. In conclusion, it is recognized that the contractual model originates around the gas and oil industry, and then migrates to globalized trade, contributing to the economic development of countries. In the Republic of Panama, they have managed to ensure that Panamanian society has fundamental infrastructures for economic and social development and environmental protection.</p>Marino José Palacios Copete Daniel Enrique Rodríguez Zanetti
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-0331103010.48204/2953-3147.6624HYPER-PERSONALIZATION AS A MARKETING STRATEGY FOR BANKS.
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6625
<p>This article presents the result of research that has looked at the main conceptual definitions and theories of hyper-personalization and marketing strategy, applied to banking customers. Likewise, an exhaustive review of the theses, scientific articles and research carried out on hyper-personalization as a marketing strategy applied to bank customers, in different countries of the world is carried out. The conceptual basis collected allows to determine the state of the art and prepare the theoretical framework that will support the analysis of the empirical data that will be collected through surveys applied to those responsible for marketing in Panamanian banks in a second stage of the research.</p>Juan Armengol Yolanda Bazán de Franco
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-0331315010.48204/2953-3147.6625PERFORMANCE OF STUDENTS OF ACCOUNTING AND ACCOUNTING AND AUDITING CAREERS IN PROFESSIONAL PRACTICE
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6626
<p>The University of Panama offers its students 5 options to obtain a Bachelor's degree, one of these being a professional internship that consists of a semester of work in a company or public institution. For our study, we sent a survey to students of the Bachelor's Degrees in Accounting and Accounting and Auditing of the Faculty of Business Administration and Accounting of the University of Panama, Central Campus, who took this graduation work option during the year 2023, with the objective of knowing their performance and experiences acquired during their professional practice. We conducted the study with a</p> <p> </p> <p>qualitative and descriptive approach, obtaining as a result that most of the students improved in terms of their skills in analysis, writing and oral communication, programs such as Word, Excel, among others, as well as teamwork, cooperation and solving complex problems. In conclusion, the students consider that the Faculty of Business Administration and Accounting should promote this graduation option among its students because they consider that in this way students can apply the knowledge taught in the classroom and acquire new skills that are obtained by the experience obtained in the labor field.</p>Yolanda Massiel Benítez Núñez Alejandro Isaías Cedeño Luna Jonathan Kipiler Edman Danna Gabriela Guerra Maybelline Stephany González
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-0331516910.48204/2953-3147.6626ANTI-FRAUD FORENSIC AUDITING AND THE IMPACT OF THE INTERNATIONAL CERTIFICATION PROGRAM OF THE IIAFA
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6627
<p>In the current international cycle, the scourges of fraud, corruption and money laundering continue to represent significant challenges for organizations, both public and private. These three scourges affect academic, governmental, accounting, technological and judicial institutions, as well as financial stability, governance and confidence in economic and political systems. In response to this cycle, the</p> <p> </p> <p>International Institute of Anti-Fraud Forensic Auditors (IIAFA), founded in 2008, has developed a Comprehensive and Convergent International Certification Program that addresses the prevention and detection stages of these three scourges. Through the Certification as Anti-Fraud Forensic Auditor (AFA) for CPAs and Anti-Fraud Forensic Auditor Consultant (AFAC) for other professionals, among other certifications, the IIAFA, prior to the fulfillment of unprecedented requirements of its participants, trains professionals to strengthen internal and organizational controls, shaking the root of all risks within organizations, which constitute the three scourges. This article explores the impact of the training provided by the IIAFA in this new sub specialization of Auditing and Accounting branch, a Panamanian initiative, recognized as the Anti-Fraud Forensic Auditing, meeting the expectations that citizens have about the Accounting Profession and the role of the CPA in the face of these scourges, focusing on how the proper use of the different tools of this subspecialty contribute to a more effective management in the clarification of the possible occurrence of the scourges of fraud, corruption and money laundering through the preparation of a Special Forensic Anti-Fraud Auditing Report in the Detection stage and the preparation of a Triple AAA Program (Anti-Fraud, Anti-Corruption and Anti-Money Laundering) in the Prevention stage of internal and organizational controls in the modern context, based not on theory, but on the experience and professional practice in the last two decades of its founder Dr. Juan Iván Rogers Harper.</p>Juan Iván Rogers Harper Eduardo Enrique Muñoz Marín
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-0331707910.48204/2953-3147.6627INCIDENCE OF PRIOR CONTROL ON COMPLIANCE WITH THE CONTROL ENVIRONMENT AND ON THE FAITHFUL REPRESENTATION OF TRANSACTIONS IN THE MANAGEMENT ACTS OF PUBLIC COMPANIES
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6629
<p>The purpose of this research is to determine whether prior control affects the internal control component called control environment and the faithful representation of financial information in the management acts of public companies. To this end, a quantitative and qualitative research was conducted on three populations composed of Accounting Chiefs of public companies, Inspection Chiefs and Audit Chiefs of the Comptroller General of the Republic. As a result of the research, it was possible to determine in general terms that prior control does have an impact on the internal control component of the control environment and in a faithful representation.</p>Eric Alberto Berbey María Félix Valencia Alderete Javier Montoya del Corte Marino José Palacios Copete Blanca Rodríguez de Grimaldo
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-03318010310.48204/2953-3147.6629"THE VALIDITY OF CONSENT IN ELECTRONIC CONTRACTING
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6630
<p>In the current context, electronic contracting has emerged as a predominant way for establishing agreements and expressing consent. However, this phenomenon poses significant challenges for traditional legal business theory, especially with the use of automated systems and artificial intelligence (AI). This essay explores the question of whether a computer can bid, consent, and generate legal obligations. To address this question, two positions are presented: one in favor, which suggests that an adequate regulatory framework could allow automated systems to act as agents in contracting, and another against, which maintains that consent and the assumption of obligations are exclusive attributes of human beings with the capacity for free will and discernment. The concept of consent is analyzed from various perspectives, including its philosophical and legal basis, the ability to contextualize, assume responsibilities, and express the intention to commit. In addition, the implications in the maritime industry are discussed where e-procurement is already a widespread practice, particularly with platforms like BIMCO's SmartCon. Finally, the essay</p> <p> </p> <p>concludes that, although electronic contracting is an effective modality, it does not change the essence of consent or traditional contracts. Whether automated systems can bid and consent will depend on future legal, ethical, and social adaptations.</p>Margareth J. Mosquera T.
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-033110411510.48204/2953-3147.6630THEORETICAL APPROACHES TO TELEWORKING AND JOB SATISFACTION
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6631
<p>Remote work has become a key modality in the modern work environment, driven both by technological advances and by the need to find more flexible ways of working. This theoretical review article is based on the theories of Herzberg and Maslow, which exposes the factors that influence the satisfaction of people who work remotely. Remote work has become a key modality in the modern work environment, driven both by technological advances and by the need to find more flexible ways of working. This theoretical review article is based on the theories of Herzberg and Maslow, which exposes the factors that influence the satisfaction of people with influence on those who work remotely. Herzberg stresses the importance of differentiating between hygienic factors, such as a suitable work environment and clear policies, and motivational factors, such as autonomy, recognition, and opportunities for growth, which increase satisfaction and engagement. For his part, Maslow reminds us that people need to cover both basic needs, such as physical well-being and security, as well as deeper needs, such as belonging and self-actualization, to feel fulfilled. Remote work offers unique opportunities, but it also</p> <p> </p> <p>poses significant challenges, such as the risk of isolation or lack of social interaction. That's why it's critical for organizations to find a balance between offering good working conditions and fostering connection, career growth, and motivation for their employees. In this way, a remote work environment can be achieved in which people not only fulfill their tasks, but also feel valued, motivated, and productive.</p>Adriana Murillo Murillo Yolanda Bazán de Franco
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2025-01-032025-01-033111613410.48204/2953-3147.6631TRUST AS A COMMON DENOMINATOR OF PUBLIC FAITH AND FAITHFUL REPRESENTATION IN ACCOUNTING
https://revistas.up.ac.pa/index.php/cpa_panama/article/view/6632
<p>The objective of this study is to explain that the trust of users of financial information and therefore of society, constitutes the common denominator of public faith and faithful representation in Accounting. Background of accounting literature has been considered together with a reflective analysis. As a result of the study, it is concluded that the trust of users of financial information is the common denominator of public faith and faithful representation and that it will depend on accounting professionals not to incur in bad practices and weakening of ethical and moral principles for which they are subjected to constant judgment by the distrust of users of financial information, which would call into question public faith and faithful representation at the level of the profession.</p>Lilinett Salazar Him Ricardo Antonio López De León Eric Alberto Berbey Marta Concepción Sosa
Copyright (c) 2024 CPA PANAMÁ
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2025-01-032025-01-033113514810.48204/2953-3147.6632