Revista FAECO Sapiens

Panamanian Logistics Resilience in the Face of U.S. Protectionism

2025-12-18T14:13:09+00:00

The article offers a close look at the Trump administration’s 2025 protectionist turn and its repercussions for Panama’s logistics apparatus—comprising the Panama Canal, the Colón Free Zone and the interoceanic railway—conceived as an interdependent system within hemispheric trade. Its aim is to show how this external shock reshaped cargo flows, raised supply-chain costs and challenged the country’s competitive position, while identifying the levers that turn crisis into opportunity. The research employs a document-based case study, synthesizing a hundred public reports, official data sets and academic literature. A comparative, thematic analysis—rooted in rigorous triangulation—tracks corporate and state decisions before, during and after the tariffs. Although costs rise and geopolitical uncertainty persists, Panama’s logistics ecosystem displays a stronger-than-expected response. The conclusion underscores that resilience is no accident: it stems from the blend of robust infrastructure, public–private coordination and strategic vision. Preserving that edge will require deeper market diversification and a commitment to higher valueadded logistics services that shield Panama from future protectionist waves.

Retos y desafíos de la auditoría ambiental empresarial como instrumento de control y toma de decisiones Challenges and opportunities of corporate environmental auditing as a control and decision-making tool

2025-12-18T14:42:32+00:00

The article "Challenges and Barriers of Corporate Environmental Auditing as a Control and This article explores the barriers and opportunities faced by organizations in Cali, Colombia, in implementing environmental audits, particularly under ISO 14001 and current national legislation. Using a mixed-methods, descriptive-exploratory approach, a structured survey was administered to 200 accounting and business administration students, supplemented by documentary and regulatory analysis. The results highlight the importance of having formalized environmental policies, corporate commitments signed by senior management, and clear procedure manuals. In response, the article proposes the Business Environmental Audit Model for Cali (MAAE-Cali), which integrates planning, training, digital evidence collection, evaluation of environmental key performance indicators (KPIs), interactive reports, and continuous improvement cycles. The article concludes that environmental auditing strengthens corporate governance, optimizes accountability, and enhances organizational sustainability.

Neuromarketing and its contribution to marketing in the customer's purchasing decision process

2025-12-18T15:09:27+00:00

This study aims to explore the contributions of neuromarketing to marketing in the customer's purchasing decision-making process from a theoretical perspective based on a literature review. The methodology begins with the selection of scientific articles from Elsevier's Scopus database using the following search equation: TILTE ("neuromarketing"), which indicates publications that included the term neuromarketing in their titles. The study population consisted of 263 publications, from which a sample of 21 articles that met the criterion of 50 or more citations was selected. The results show a thematic map with four document grouping clusters: Cluster 1 addresses topics related to consumer behavior and psychological pricing, while Cluster 2 covers topics associated with perceptions of neuromarketing and neuroscience. Cluster 3 refers to people's emotional reactions, market research, and food marketing. The fourth cluster defines concepts related to neuroergonomics and neurogastronomy. It is concluded that neuromarketing allows us to understand consumer behavior, since through neuroscience it is able to study customer behavior in relation to the stimuli that they may have when faced with an advertisement.

Accounting convergence and regulatory harmonization

2025-12-18T15:26:24+00:00

In Peru, the adoption of international financial reporting standards (IFRS) is integral since both the Peruvian government and the Board of Deans of the Colleges of Public Accountants of Peru ratified it (General Companies Law). all internationally applicable IASB rules are part of the adoption. To date, Bolivia has not implemented IFRS due to the lack of formal approval from the relevant authorities. This article's goal is to provide the study's conclusions on the progress that Bolivian and Peruvian accounting standards have made towards conformity with the International Accounting and Financial Reporting Standards. In this article, we examine and contrast the accounting rules of Bolivia and Peru by studying their respective regulatory systems using a technique based on comparative analysis (documentary, descriptive, qualitative). As a result, the most notable divergences are the degree of adoption. Peru has partially adapted IFRS, which are mandatory for publicly traded companies and some larger entities. Many companies continue to use the PCGE (General Business Accounting Plan), based on IFRS, but with practical differences and local criteria. Bolivia, for its part, still uses the PGC (General Accounting Plan), its own accounting principles, without widespread application of NIF.

TIC and AI in the development of computational thinking

2025-12-18T15:39:38+00:00

This study presents a systematic review of scientific literature on the impact of Information and Communication Technologies (ICT) and Artificial Intelligence (AI) on the development of computational thinking in elementary and middle school students. From an initial sample of 120 articles, 10 relevant studies were selected using the PRISMA protocol and inclusion/exclusion criteria, prioritizing empirical research published between 2015 and 2025. The qualitative analysis was complemented with elements of Grounded Theory, allowing for an emerging interpretation of the findings. The results show that tools such as Scratch, Blockly, and intelligent tutoring systems contribute significantly to the development of skills such as decomposition, pattern recognition, abstraction, and algorithmic design. The Scopus and IEEE databases contain the largest proportion of studies, highlighting multidisciplinary and technological approaches. It concludes that the effective integration of ICT and AI requires rigorous curriculum planning, specialized teacher training, and an inclusive approach that considers the sociocultural realities of students, provides an analytical framework for future research and guides the design of educational policies that promote computational thinking as a cross-cutting competency in the digital age.

Divergence in accounting regulations between Peru and Bolivia and its impact on the consolidation of financial statements

2025-12-18T16:46:23+00:00

This study analyzes the divergence in accounting regulations between Peru and Bolivia and how this affects the consolidation of financial statements when a Peruvian parent company owns a subsidiary in Bolivia. The objective is to examine the impact of these differences on the presentation of consolidated financial statements in the context of compliance with International Financial Reporting Standards (IFRS) in Peru. A qualitative methodology was used, with a descriptive and exploratory approach, through a comparative regulatory analysis between both countries. The results show that discrepancies in the adoption and application of IFRS generate practical difficulties, such as conversion costs, risk of accounting errors, and lack of comparability between the entities of the economic group. The parent company in Peru must make significant adjustments to the financial statements of its Bolivian subsidiary, which complicates the uniform presentation of financial information. The conclusion is that a substantial difference persists between the accounting frameworks of Peru and Bolivia, especially regarding the mandate and application of IFRS. This scenario undermines the effectiveness of consolidated statements as strategic decision-making tools by reducing the clarity and consistency of the group's financial data.

influence of the work climate on the motivation of employees of the highest-ranking companies in Panama, by MERCO

2025-12-18T16:51:47+00:00

This scientific article synthesizes the influence of the work environment on the motivation of employees from the highest-ranking companies in Panama, as recognized by the Corporate Reputation Business Monitor (MERCO).The type of study corresponds to non-experimental, descriptive, qualitative research, in which the interview technique is applied to a sample of 50 employees from the three companies, with no supervisory level, selected at random. The findings of this study demonstrate that the three selected companies have put into practice measures that promote a positive work atmosphere for their staff. They adhere strictly to the guidelines of the Professional Code of Ethics and the National Pact for Public-Private Social Responsibility and Human Rights, which are the cornerstones that have enabled Banco General, the Panama Canal Authority, and COPA Airlines to achieve top rankings in MERCO Panama. To ensure these companies remain in their leading positions in Panama, they must maintain an organizational culture anchored in tangible goals, in alignment with the global market, while satisfying their customers and preserving excellent labor relations. The contributions and performance of their employees are crucial for maintaining their economic status, image, and projection as premier brand companies in Panama.

Impact Of Using AI-Powered Chatbots On Information Technology Audits In Panamanian SMES

2025-12-18T16:57:47+00:00

This article aims to analyze the impact of chatbots on optimizing IT audit processes in Panamanian SMEs, identifying both the benefits and limitations of their implementation. A documentary and analytical research methodology was employed, enriched by semi-structured interviews conducted with 15 managers of small and medium-sized enterprises (SMEs) in Panama, to deepen understanding of their organizational perspectives and experiences. The data were processed through qualitative analysis, complemented using SPSS software to validate the reliability of the applied instruments. The findings revealed that chatbot implementation significantly enhances operational efficiency, reduces response times, increases customer satisfaction, and optimizes the use of organizational resources. However, risks were identified related to data privacy, algorithmic bias, technical complexity, and lack of staff training. The integration of chatbots has a positive impact on the competitiveness of SMEs in Panama. Nevertheless, it is essential to strengthen security measures, train personnel, and implement continuous improvement plans to ensure long-term sustainability.

Administration, Corruption, and Development in Latin America

2025-12-18T17:02:24+00:00

This article presents a narrative–analytical literature review on the relationship between integrity and human development in Latin America. Values from the Human Development Index (HDI, 2023) and the Corruption Perceptions Index (CPI, 2024) were paired for 20 countries in the region and the corresponding scores were analyzed. The method included a comparative description (Table 1), a contrast with international references (Top-15 and Bottom-10 by HDI; Tables 2 and 3), and association tests using Spearman’s correlation (?), complemented by an ordinary least squares (OLS) trend line (R²). Results show a positive gradient between CPI and HDI (? = 0.77; p < 0.001; n = 20). The association remains robust after excluding two mild outliers (Panama and Argentina), with ? = 0.79 (p < 0.001; n = 18). The analysis identifies intraregional heterogeneity and specific misalignments attributable to productive structures and differentiated state capacities. From a public–private management perspective, the findings suggest prioritizing internal controls, transparent procurement and contracting, third-party due diligence, and compliance risk management to reduce transaction costs and reputational risks. The study is cross-sectional and descriptive; it does not infer causality and relies on aggregated indicators.

Digital Financial Competencies and Economic Decisions in University Students of Panama

2025-12-18T17:08:13+00:00

This study aimed to analyze the relationship between digital financial competencies and economic decision-making among university students in Panama, considering the impact of financial technologies on their academic and personal lives as well as their preparation for future employment. A quantitative approach with a descriptive and cross-sectional design was applied through a structured questionnaire administered to a representative sample of students from various academic programs. The instrument assessed the level of digital financial literacy, the use of technological tools, and the ability to apply this knowledge to planning, saving, and investment contexts. The results showed an intermediate level of digital financial competencies, with strengths in budgeting and the use of digital tools, but notable weaknesses in saving, investment, and entrepreneurship habits. The study highlights the need to strengthen university financial education through practical programs and accessible digital resources that promote inclusion, self-management, and active participation in the digital economy, ensuring a comprehensive education that prepares students to face the challenges of the contemporary financial environment

Statement of Cash Flows as financial support in the control of liquidity and solvency in business management

2025-12-18T17:16:45+00:00

This scientific article aims to analyze the relevance of the Cash Flow Statement (CFS) as a fundamental financial support tool for controlling liquidity and solvency in business management. A mixed approach is adopted, predominantly qualitative, complemented with quantitative analysis of secondary data, within a non-experimental, documentary, and descriptive design, supported by the International Accounting Standard IAS 7 and specialized literature. The findings indicate that the CFS is an essential source of information for managerial decision-making, enabling the evaluation of cash generation capacity, identification of liquidity risks, and strengthening of internal control systems. Furthermore, professional perspectives highlight the usefulness of the CFS in objectively assessing financial sustainability and operational capacity, as well as detecting possible accounting inconsistencies and fraud risks. The study concludes that proper implementation and analysis of the Cash Flow Statement significantly contribute to transparency, financial efficiency, and strategic business planning, facilitating informed management in both the short and long term.

International Service Expansion Through Quality and Marketing Integration

2025-12-18T17:29:11+00:00

The expansion of services in international markets requires market adaptability, a value proposition that is consistent with the company's values ??and mission, and that is reliable among local consumers. This leads to an analysis of how the integration of marketing strategies with quality management systems contributes to the successful expansion of services in international markets. This documentary research was based on a literature review, incorporating 24 bibliographic sources published between 1988 and 2025, selected for their relevance to the study. Among the results, it is highlighted that in international markets, service quality, especially for intangible products, is a strategic attribute that influences consumer choice and loyalty, with the SERVQUAL model by Parasuraman et al. being an influential reference. The integration of marketing and quality is essential because marketing establishes quality expectations, and quality fulfills them. Cultural variations in the perception of quality must be considered and the value promise adapted to local contexts. In conclusion, the integration of marketing strategies with quality management systems is essential for the successful expansion of services internationally. This integration must be interculturally sensitive, adapting communication and service processes to the cultural expectations of customers to strengthen reputation and positioning in different settings.

Main learning difficulties of students at the Faculty of Business Administration and Accounting and their academic and personal impact

2025-12-18T17:39:31+00:00

The purpose of this article is to analyze the main learning difficulties at the university level, identifying their causes, manifestations and consequences, as well as proposing intervention strategies that contribute to improving academic performance and educational inclusion. through a theoretical review and an applied diagnostic, this study aims to provide elements that enable higher education institutions to develop more equitable and supportive environments for their students. This methodological combination facilitated a comprehensive understanding of the problem, allowing for the comparison of objective data with subjective perceptions and experiences, thus enriching the analysis and interpretation of the results. Using a mixed-methods (quantitative-qualitative) approach, an instrument was applied that revealed that when digital resources are used for academic purposes, such as information retrieval, assignment preparation, participation in virtual classes, or access to digital libraries, technology becomes a pedagogical ally that enhances comprehension, collaboration, and motivation. However, the excessive or inappropriate use of electronic devices and social networks can generate technological distractions, affecting concentration, time management, and academic performance

Outsourcing and Gamification Techniques

2025-12-18T17:49:05+00:00

The effect that outsourcing or outsourcing services and gamification can produce in the administrative process of recruiting human capital in organizations in Panama was investigated. The population consisted of 187 organizations registered in the database of the Comptroller General of the Nation, which were used in determining the sample size and constructing the survey. The results were qualitatively evaluated to determine the significant percentages and subsequently each one was statistically treated with the IBM SPSS version 2.5 program, analyzed with the ChiX2 test, and expressed in contingency tables. The female sex (67.7%) and high academic training with a Master's degree (41.9%) and job stability of more than 10 years were found, represented by 40% of the respondents. Most of the results did not show significant differences. A high percentage considered the use of outsourcing and gamification techniques acceptable as a useful tool for growth, regardless of the organization's activity. Its implementation was demonstrated as a development, efficiency, and effectiveness technique, and is considered an alternative for Panamanian organizations.

Editorial

2025-12-18T20:26:15+00:00