Gestión del talento humano, productividad laboral y resultados contables en empresas latinoamericanas: evidencia desde la contabilidad financiera en el contexto panameño

Bella Cubilla; Yamilca Ortiz; Manuel Mendoza; Eugenia Reseda; Eyline López; Jonathan Yepes

doi:10.70625/rmis/833

Autores/as

Bella Cubilla Universidad de Panamá Autor/a
Yamilca Ortiz Universidad de Panamá Autor/a
Manuel Mendoza Universidad de Panamá Autor/a
Eugenia Reseda Universidad de Panamá Autor/a
Eyline López Universidad de Panamá Autor/a
Jonathan Yepes Universidad de Panamá Autor/a

DOI:

https://doi.org/10.70625/rmis/833

Palabras clave:

Talento humano, Productividad laboral, Resultados contables, Contabilidad financiera, América Latina

Resumen

La gestión del talento humano constituye un factor estratégico para explicar la productividad laboral y los resultados contables en empresas latinoamericanas, especialmente en economías donde la competitividad depende cada vez más del conocimiento, la eficiencia operativa y la calidad de la información financiera. El problema central radica en que muchas organizaciones reconocen la importancia del talento humano, pero no siempre vinculan sus prácticas de capacitación, evaluación, compensación y retención con indicadores verificables de productividad, rentabilidad, costos laborales y resultados contables. El objetivo del artículo es analizar la relación entre la gestión del talento humano, la productividad laboral y los resultados contables en empresas latinoamericanas, con especial contextualización en Panamá. Metodológicamente, se propone un enfoque cuantitativo, de alcance correlacional-explicativo, con diseño no experimental y transversal, aplicado a empresas de sectores comerciales, logísticos, financieros, industriales y de servicios. Los resultados esperados sugieren que una gestión estratégica del talento humano se asocia positivamente con mayor productividad laboral, eficiencia operativa, margen contable y rentabilidad empresarial. El aporte principal consiste en integrar la perspectiva de recursos humanos con la contabilidad financiera, proponiendo un modelo analítico que permita interpretar el talento humano como generador de productividad y resultados contables sostenibles.

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