El Rol de la Contabilidad Especial en la Trazabilidad Financiera de las Cadenas Logísticas Basadas en Tecnologías 4.0

Omar Castillo; Roberto Lugo; Julian Sánchez; Elborín Muñoz; Jonathan Yepes; Carlos Chen

doi:10.70625/rmis/739

Authors

Omar Castillo Universidad de Panamá Author
Roberto Lugo Universidad de Panamá Author
Julian Sánchez Universidad de Panamá Author
Elborín Muñoz Universidad de Panamá Author
Jonathan Yepes Universidad de Panamá Author
Carlos Chen Universidad de Panamá Author

DOI:

https://doi.org/10.70625/rmis/739

Keywords:

Contabilidad especial, Trazabilidad financiera, Logística 4.0, Cadenas de suministro, Panamá

Abstract

La transformación digital de las cadenas logísticas ha incrementado la necesidad de fortalecer los mecanismos de trazabilidad financiera, control operativo y transparencia contable en entornos empresariales apoyados en tecnologías 4.0. El problema de investigación se centra en la limitada integración entre la contabilidad especial y los sistemas logísticos digitalizados, situación que dificulta el seguimiento preciso de costos, transacciones, inventarios y flujos financieros dentro de cadenas de suministro modernas. El objetivo del estudio es analizar el rol de la contabilidad especial en la trazabilidad financiera de cadenas logísticas basadas en tecnologías 4.0, con énfasis contextual en empresas vinculadas al sector logístico panameño. Metodológicamente, se propone un enfoque cuantitativo, de tipo aplicado, con diseño no experimental, transversal y correlacional-explicativo, sustentado en encuestas estructuradas, análisis de indicadores financieros-logísticos, validación por expertos, confiabilidad mediante Alpha de Cronbach y modelación estadística multivariada. Como resultados esperados, se plantea que la contabilidad especial, integrada con tecnologías como ERP, blockchain, Big Data, IoT e inteligencia artificial, contribuye significativamente a mejorar la trazabilidad financiera, la transparencia operativa y la eficiencia en la toma de decisiones. El aporte principal consiste en un modelo analítico que articula contabilidad especial, tecnologías 4.0 y gestión logística para fortalecer el control financiero en cadenas de suministro modernas.

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