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The relationship between the accounting discipline, accounting skills training and financial management as a theoretical and conceptual body is scarce in the region. Panama does not escape from this scenario, and few publications address studies on accounting competencies, accounting education and financial management models in certified public accountants, despite national and international guidelines on accounting education, accounting accreditation by universities and the financial growth reported for the country. This study identified the accounting competencies that facilitate the analysis of financial statements in commercial companies located in the province of Colon. A descriptive, non-parametric, cross-sectional, descriptive field study was conducted in which 15 managers of commercial companies in the province of Colon, Panama were interviewed and 25 certified public accountants in the province of Colon, Panama were surveyed. The internal consistency of the instrument was validated through a Cronbach's Alpha (0.88) for the items related to the demands of managers and (0.76) for the items related to accounting competencies for professionals. The contents of the instrument were validated through the Laswshes coefficient (0. 93). The results obtained in this study suggest that the accounting competencies that facilitate the analysis of financial statements are the following: Basic Competencies: mastery of the IFRS Financial Reporting Standards, The Structure of Financial Statements and the Nature of Accounts, as well as: the use of Peachtree, Alegra and Quickbook accounting programs. Specific Competencies: Organizational, proactive, investigative. Transversal Competencies: divided in two: socializing and intellectual. It is recommended to develop a model to strengthen basic and specific competencies in accounting personnel of commercial companies in the province of Colon.
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