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Universidad de Panamá
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  • Vol. 4 No. 2 (2021): REVISTA FAECO SAPIENS
  • PublishedJune 8, 2021

    Julio - Diciembre 2021


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Journal

La Revista FAECO Sapiens es una revista de acceso abierto, editada por la Facultad de Administración de Empresas y Contabilidad de la Universidad de Panamá. Con periodicidad semestral y circulación nacional e internacional, publica manuscritos inéditos resultado de investigaciones o revisiones teóricas en español e inglés, que aporten a los debates en las áreas de la administración de empresas y contabilidad.

 

 

 

 

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Artículos

Roberto Carrasco-Mullins

Telecommuting: advantages and disadvantages in organizations and collaborators

01-14 | Published: 2021-06-04 | Open Access


Laury Sáenz

The risk management and control matrix: an effective tool in the internal audit for commercial enterprises in panama city

15-42 | Published: 2021-06-04 | Open Access


Ana B. Vergara Castillo, Rogelio E. Calderón, Xiomara Castrellón Calderón

The Code of Ethics in the control of the exercise of the Certified Public Accountant

43-61 | Published: 2021-06-04 | Open Access


Serafina Itzel Martínez

Design of a system of evaluation of the efficiency of the supply of the Patronato Hospital Santo Tomas of Panama

62-81 | Published: 2021-06-04 | Open Access


Xiomara Castrellón Calderón, Gianna Yohana Cuevas Castillo, Rogelio E. Calderón

The importance of financial statements in financial-accounting decision making

82-96 | Published: 2021-06-04 | Open Access


Iván Ho, Damon Sánchez, Ericka Rodríguez

Proposal for the implementation of a cyber incident response team for the banking sector in Panama

97-112 | Published: 2021-06-04 | Open Access


Augusto Abrego Rodríguez, Sorayda Rincón González

Relationship between digital marketing, e-commerce and competitive advantages in service companies in Panama City, Panama, in time of Covid-19

113-137 | Published: 2021-06-04 | Open Access


Dilia Valderrama de Amaya

Approach to the strategic management of human resources of the innovative companies

138 - 151 | Published: 2021-06-04 | Open Access