Impacto de la contabilidad bajo Normas Internacionales de Información Financiera (NIIF) en el desempeño logístico de empresas de distribución urbana en Panamá

Carlos Chen; Patricia Sánchez; Miguel Pandales; Arnold Muñoz; Alexis Chen; Melanie Liao

doi:10.70625/rmis/695

Authors

Carlos Chen Universidad de Panamá Author
Patricia Sánchez Universidad de Panamá Author
Miguel Pandales Universidad de Panamá Author
Arnold Muñoz Universidad de Panamá Author
Alexis Chen Universidad de Panamá Author
Melanie Liao Universidad de Panamá Author

DOI:

https://doi.org/10.70625/rmis/695

Keywords:

NIIF, Contabilidad financiera, Desempeño logístico, Distribución urbana, Panamá

Abstract

La adopción de las Normas Internacionales de Información Financiera (NIIF) constituye un componente estratégico para fortalecer la transparencia, comparabilidad y utilidad de la información contable en empresas que operan en entornos competitivos y logísticamente complejos. En Panamá, donde la distribución urbana cumple un papel clave en el abastecimiento comercial, la calidad de la información financiera puede incidir en la toma de decisiones relacionadas con inventarios, costos logísticos, rotación de activos, eficiencia operativa y planificación del transporte. El objetivo de este artículo es analizar el impacto de la contabilidad bajo NIIF en el desempeño logístico de empresas de distribución urbana en Panamá. Se propone un enfoque cuantitativo, de tipo explicativo-correlacional, con diseño no experimental y transversal, aplicado a empresas distribuidoras ubicadas en Panamá, Panamá Oeste y Colón. Los resultados esperados plantean que una mayor aplicación de NIIF se asocia positivamente con mejores niveles de control financiero-logístico, precisión en costos, gestión de inventarios y eficiencia en la cadena de suministro. El aporte científico radica en integrar la contabilidad financiera internacional con el desempeño logístico, campo aún poco desarrollado en estudios empíricos latinoamericanos y panameños.

References

Acar, A. Z., & Uzunlar, M. B. (2014). The effects of process development and information technology on time-based supply chain performance. Procedia - Social and Behavioral Sciences, 150, 744–753. https://doi.org/10.1016/j.sbspro.2014.09.047

Ball, R. (2016). IFRS – 10 years later. Accounting and Business Research, 46(5), 545–571. https://doi.org/10.1080/00014788.2016.1182710

Barth, M. E., Landsman, W. R., & Lang, M. H. (2018). International accounting standards and accounting quality. Journal of Accounting Research, 46(3), 467–498. https://doi.org/10.1111/j.1475-679X.2008.00287.x

Bhimani, A., & Willcocks, L. (2014). Digitisation, ‘Big Data’ and the transformation of accounting information. Accounting and Business Research, 44(4), 469–490. https://doi.org/10.1080/00014788.2014.910051

Bowersox, D. J., Closs, D. J., & Cooper, M. B. (2013). Supply chain logistics management. McGraw-Hill.

Chen, H., Chiang, R., & Storey, V. (2012). Business intelligence and analytics. MIS Quarterly, 36(4), 1165–1188. https://doi.org/10.2307/41703503

Chopra, S., & Meindl, P. (2019). Supply chain management: Strategy, planning, and operation (7th ed.). Pearson.

Christopher, M. (2016). Logistics & supply chain management (5th ed.). Pearson.

Christopher, M., & Peck, H. (2004). Building the resilient supply chain. International Journal of Logistics Management, 15(2), 1–14. https://doi.org/10.1108/09574090410700275

Daske, H., Hail, L., Leuz, C., & Verdi, R. (2013). Adopting a label: Heterogeneity in the economic consequences of IFRS adoptions. Journal of Accounting Research, 51(3), 495–547. https://doi.org/10.1111/1475-679X.12005

De George, E. T., Li, X., & Shivakumar, L. (2016). A review of the IFRS adoption literature. Review of Accounting Studies, 21(3), 898–1004. https://doi.org/10.1007/s11142-016-9363-1

Ellram, L. M. (2013). Total cost of ownership. Journal of Business Logistics, 34(1), 3–10. https://doi.org/10.1111/jbl.12002

Flynn, B. B., Huo, B., & Zhao, X. (2010). The impact of supply chain integration. Journal of Operations Management, 28(1), 58–71. https://doi.org/10.1016/j.jom.2009.08.001

Gunasekaran, A., Subramanian, N., & Rahman, S. (2017). Supply chain resilience: Role of complexities and strategies. International Journal of Production Research, 55(22), 6809–6819. https://doi.org/10.1080/00207543.2017.1349949

Heizer, J., Render, B., & Munson, C. (2017). Operations management (12th ed.). Pearson.

Hernández-Sampieri, R., & Mendoza, C. (2018). Metodología de la investigación: Las rutas cuantitativa, cualitativa y mixta. McGraw-Hill.

Hofmann, E., & Rüsch, M. (2017). Industry 4.0 and the current status as well as future prospects on logistics. Computers in Industry, 89, 23–34. https://doi.org/10.1016/j.compind.2017.04.002

IFRS Foundation. (2020). Conceptual framework for financial reporting. https://www.ifrs.org

IFRS Foundation. (2021). International Financial Reporting Standards (IFRS). https://www.ifrs.org

Ivanov, D., & Dolgui, A. (2020). Viability of intertwined supply networks. International Journal of Production Research, 58(10), 2904–2915. https://doi.org/10.1080/00207543.2020.1750727

Kaplan, R. S., & Norton, D. P. (2007). Using the balanced scorecard. Harvard Business Review, 85(7–8), 150–161.

Koufteros, X., Verghese, A., & Lucianetti, L. (2014). The effect of performance measurement systems on firm performance. Journal of Operations Management, 32(6), 344–356. https://doi.org/10.1016/j.jom.2014.06.001

Krajewski, L. J., Ritzman, L. P., & Malhotra, M. K. (2019). Operations management: Processes and supply chains. Pearson.

Lambert, D. M., & Cooper, M. C. (2000). Issues in supply chain management. Industrial Marketing Management, 29(1), 65–83. https://doi.org/10.1016/S0019-8501(99)00113-3

Lawshe, C. H. (1975). A quantitative approach to content validity. Personnel Psychology, 28(4), 563–575. https://doi.org/10.1111/j.1744-6570.1975.tb01393.x

Leuz, C., & Wysocki, P. D. (2016). The economics of disclosure and financial reporting regulation. Journal of Accounting Research, 54(2), 525–622. https://doi.org/10.1111/1475-679X.12115

Mentzer, J. T., et al. (2001). Defining supply chain management. Journal of Business Logistics, 22(2), 1–25. https://doi.org/10.1002/j.2158-1592.2001.tb00001.x

Nunnally, J. C. (1978). Psychometric theory (2nd ed.). McGraw-Hill.

Pacter, P. (2015). IFRS as global standards: A pocket guide. IFRS Foundation.

Porter, M. E. (2008). The five competitive forces that shape strategy. Harvard Business Review, 86(1), 78–93.

Scott, W. R. (2015). Financial accounting theory (7th ed.). Pearson.

Simchi-Levi, D., Kaminsky, P., & Simchi-Levi, E. (2021). Designing and managing the supply chain (4th ed.). McGraw-Hill.

Slack, N., Brandon-Jones, A., & Johnston, R. (2016). Operations management (8th ed.). Pearson.

Tang, C. S. (2006). Perspectives in supply chain risk management. International Journal of Production Economics, 103(2), 451–488. https://doi.org/10.1016/j.ijpe.2005.12.006

Waller, M. A., & Fawcett, S. E. (2013). Data science, predictive analytics. Journal of Business Logistics, 34(2), 77–84. https://doi.org/10.1111/jbl.12010

World Bank. (2018). Connecting to compete 2018: Trade logistics in the global economy. https://doi.org/10.1596/29971

Zeghal, D., Chtourou, S., & Sellami, Y. M. (2012). The effect of mandatory adoption of IFRS on earnings quality. Journal of International Accounting Research, 11(2), 1–25. https://doi.org/10.2308/jiar-10221