Vol. 9 No. 1 (2026): Revista FAECO Sapiens

Vol. 9 No. 1 (2026): Revista FAECO Sapiens
PublishedDecember 18, 2025

Enero - Junio, 2026
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- Vol. 9 Núm. 1 (2026) (Español (España))

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.

Horacio Charres

Editorial

| Published: 2025-12-18 | Open Access

PDF (Español (España))

Artículos

Juan Asterio Castillo Salamín

Panamanian Logistics Resilience in the Face of U.S. Protectionism: Reconfiguration of Routes, Challenges for the Canal and Free Trade Zone

7-21 | Published: 2025-12-18 | Open Access

Albanid Mosquera Castro, Francia Elena Amelines Chamorro, Maria del Pilar Franco Cortes, Wilson Eduardo Romero Palacios

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

22-32 | Published: 2025-12-18 | Open Access

Diomedes Miguel Jaén Ruiz

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

76-96 | Published: 2025-12-18 | Open Access

Anavela del C. Velásquez M., Marta I. Baquerizo Ortiz

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

469-180 | Published: 2025-12-18 | Open Access

Roberto Carrasco M

Outsourcing and Gamification Techniques: Tools Applied to Human Capital Selection

181-202 | Published: 2025-12-18 | Open Access

Editorial

Artículos

Panamanian Logistics Resilience in the Face of U.S. Protectionism: Reconfiguration of Routes, Challenges for the Canal and Free Trade Zone

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

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

Accounting convergence and regulatory harmonization: comparative analysis of IFRS adoption in Peru and Bolivia

TIC and AI in the development of computational thinking

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

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

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

Administration, Corruption, and Development in Latin America: a documentary review

Digital Financial Competencies and Economic Decisions in University Students of Panama

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

International Service Expansion Through Quality and Marketing Integration

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

Outsourcing and Gamification Techniques: Tools Applied to Human Capital Selection

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