Skip to main navigation menu Skip to main content Skip to site footer
Universidad de Panamá
##common.pageHeaderLogo.altText##
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 continua y circulación nacional e internacional. Publica manuscritos inéditos resultado de investigaciones en español e inglés que aporten a los debates en las áreas de la administración de empresas y contabilidad.

 

 

 

 

Read More

Manuela Aguilar de Graell

Editorial

| Published: 2026-06-29 | Open Access


Artículos

Maria Fernanda Hurtado Diaz, Daira Lucía De Fátima Morales Ventosilla, Adrián Alejandro Palomino Tume

Relationship between debt and financial profitability in companies in the mass consumer sector listed on the BVL 2015 – 2024

7-17 | Published: 2026-06-26 | Open Access


Patricia Mildred Rodriguez Sealy

An Administrative Management Approach to Multidimensional Sustainability for Eco-Tourism Architectural Projects

18-29 | Published: 2026-06-26 | Open Access


Mariano Vieira Bocanegra

Impact of IGV refunds on the financial situation of commercial companies in Iquitos, Peru

30-47 | Published: 2026-06-26 | Open Access


Yariseth Idalmis Castillo Castillo

Incorporation of a virtual classroom for university learning in the subject Analysis and Interpretation of Financial Statements

48-58 | Published: 2026-06-26 | Open Access


Francisco Martínez Batista

Behavior of Income versus Assets of industries and businesses in the Province of Veraguas-Panamá, 2020-2021

59-70 | Published: 2026-06-26 | Open Access


Yanamara Yaneli Babb-Saavedra, Hernán Eduardo Pardo

The role of work flexibility in managing anxiety and depression in the organizational environment

71-80 | Published: 2026-06-26 | Open Access


Waldo Guillén Castillo

Financial Procyclicality and Banking Stability in Dollarized Economies: Systematic Literature Review with Applications to the Case of Panamá

81-91 | Published: 2026-06-26 | Open Access


Jordana Daneth Cortez Barnes

Content and Engagement Strategies on Social Networks: A Case the Faculty of Agricultural Sciences (FCA) of the University of Panama

92-100 | Published: 2026-06-26 | Open Access


Yorlanis Arauz Fuentes, Jorge Camacho Canto

Financial Planning and Access to Credit in Manufacturing SMEs: An Integrated Model to Strengthen Financial Eligibility in Panama

101-111 | Published: 2026-06-26 | Open Access


Libertad Fernández González, Oscar Ernesto Rodríguez Camaño, Greys Arcia Rodríguez, Nazareth Pérez Camaño

Importance of artificial intelligence in transforming organizational training processes: student perceptions

112-128 | Published: 2026-06-26 | Open Access


Rosario Quintero Quintero

Strategic Management of Resources and Capabilities in a Panamanian Agro-Industrial Cooperative under the VRIO Model

129-142 | Published: 2026-06-26 | Open Access


José Luis Georget

Strategies to optimize warehouse logistics management and inventory control at the finca Montenegro

143-155 | Published: 2026-06-26 | Open Access


Samuel Alberto Moreno Peralta

U.S. Trade Promotion Agreement and Rice competitiveness in Panama 2012-2024

156-170 | Published: 2026-06-26 | Open Access


Roberto Daniel Gordon Graell, Kerllys Valdés

Using telegram as a tool to disseminate cybersecurity strategies: the cybertips program

171-179 | Published: 2026-06-26 | Open Access


César Mauricio Herrera Cano

Impact of reverse logistics on environmental management and social responsibility in the municipality of Las Tablas.

180-188 | Published: 2026-06-26 | Open Access