Competencias del capital humano y generación de valor económico: análisis desde la contabilidad financiera en organizaciones contemporáneas de Panamá

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

doi:10.70625/rmis/832

Authors

Bella Cubilla Universidad de Panamá Author
Yamilca Ortiz Universidad de Panamá Author
Manuel Mendoza Universidad de Panamá Author
Eugenia Reseda Universidad de Panamá Author
Eyline López Universidad de Panamá Author
Jonathan Yepes Universidad de Panamá Author

DOI:

https://doi.org/10.70625/rmis/832

Keywords:

Capital humano, Competencias laborales, Valor económico, Contabilidad financiera, Panamá

Abstract

Las competencias del capital humano constituyen un factor estratégico para la generación de valor económico en organizaciones contemporáneas, especialmente en economías basadas en conocimiento, servicios e innovación. El problema central radica en que, aunque las empresas reconocen la importancia de las competencias laborales, técnicas, digitales y gerenciales, su contribución económica suele reflejarse de manera indirecta en los estados financieros mediante productividad, rentabilidad, eficiencia operativa y valor agregado. El objetivo del artículo es analizar la relación entre las competencias del capital humano y la generación de valor económico desde la perspectiva de la contabilidad financiera en organizaciones contemporáneas de Panamá. Metodológicamente, se propone un enfoque cuantitativo, de alcance correlacional-explicativo, con diseño no experimental y transversal, aplicado a empresas panameñas de sectores comerciales, logísticos, financieros y de servicios. Los resultados esperados sugieren que mayores niveles de competencias del capital humano se asocian positivamente con mejor productividad, rentabilidad sobre activos, margen operativo y valor agregado por empleado. El aporte principal consiste en integrar la gestión del capital humano con la contabilidad financiera, proponiendo un modelo analítico que permita interpretar las competencias laborales como generadoras de valor económico medible.

References

Amit, R., & Schoemaker, P. J. H. (1993). Strategic assets and organizational rent. Strategic Management Journal, 14(1), 33–46.

Barney, J. B. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120.

Becker, G. S. (1993). Human capital: A theoretical and empirical analysis, with special reference to education (3.ª ed.). University of Chicago Press.

Bontis, N. (1998). Intellectual capital: An exploratory study that develops measures and models. Management Decision, 36(2), 63–76.

Brigham, E. F., & Ehrhardt, M. C. (2022). Financial management: Theory and practice (17.ª ed.). Cengage Learning.

Brooking, A. (1996). Intellectual capital: Core asset for the third millennium enterprise. International Thomson Business Press.

Cascio, W. F., & Boudreau, J. W. (2016). The search for global competence: From international HR to talent management. Journal of World Business, 51(1), 103–114.

Collings, D. G., Mellahi, K., & Cascio, W. F. (2019). Global talent management and performance in multinational enterprises: A multilevel perspective. Journal of Management, 45(2), 540–566.

Comisión Económica para América Latina y el Caribe (CEPAL). (2023). Estudio Económico de América Latina y el Caribe 2023. Naciones Unidas.

Crook, T. R., Todd, S. Y., Combs, J. G., Woehr, D. J., & Ketchen, D. J. (2011). Does human capital matter? A meta-analysis of the relationship between human capital and firm performance. Journal of Applied Psychology, 96(3), 443–456.

Delery, J. E., & Roumpi, D. (2017). Strategic human resource management, human capital and competitive advantage: Is the field going in circles? Human Resource Management Journal, 27(1), 1–21.

Drucker, P. F. (1999). Management challenges for the 21st century. Harper Business.

Edvinsson, L. (2021). Future perspectives of intellectual capital. Journal of Intellectual Capital, 22(3), 613–628.

Edvinsson, L., & Malone, M. S. (1997). Intellectual capital: Realizing your company's true value by finding its hidden brainpower. Harper Business.

Eurofound. (2021). Working conditions and sustainable work: An analysis using the job quality framework. Publications Office of the European Union.

Garavan, T. N., McCarthy, A., Lai, Y., Murphy, K., Sheehan, M., & Carbery, R. (2021). Human capital accumulation: The role of human resource development. Human Resource Development Quarterly, 32(2), 147–180.

Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2019). Multivariate data analysis (8.ª ed.). Cengage Learning.

Hitt, M. A., Bierman, L., Shimizu, K., & Kochhar, R. (2001). Direct and moderating effects of human capital on strategy and performance in professional service firms. Academy of Management Journal, 44(1), 13–28.

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

International Accounting Standards Board (IASB). (2023). IFRS Accounting Standards. IFRS Foundation.

Kaplan, R. S., & Norton, D. P. (2004). Strategy maps: Converting intangible assets into tangible outcomes. Harvard Business School Press.

Lawshe, C. H. (1975). A quantitative approach to content validity. Personnel Psychology, 28(4), 563–575.

Lev, B. (2018). The end of accounting and the path forward for investors and managers. Wiley.

Marr, B. (2012). Key performance indicators: The 75 measures every manager needs to know. Pearson Education.

Mayo, A. (2016). Human resources or human capital? Managing people as assets. Routledge.

Mincer, J. (1974). Schooling, experience and earnings. Columbia University Press.

Nahapiet, J., & Ghoshal, S. (1998). Social capital, intellectual capital and the organizational advantage. Academy of Management Review, 23(2), 242–266.

Noe, R. A. (2020). Employee training and development (8.ª ed.). McGraw-Hill Education.

Organisation for Economic Co-operation and Development (OECD). (2021). Skills outlook 2021: Learning for life. OECD Publishing.

Organisation for Economic Co-operation and Development (OECD). (2023). OECD employment outlook 2023. OECD Publishing.

Ployhart, R. E., & Moliterno, T. P. (2011). Emergence of the human capital resource. Academy of Management Review, 36(1), 127–150.

Porter, M. E. (1985). Competitive advantage: Creating and sustaining superior performance. Free Press.

Prahalad, C. K., & Hamel, G. (1990). The core competence of the corporation. Harvard Business Review, 68(3), 79–91.

Pulic, A. (2000). VAIC™ – An accounting tool for intellectual capital management. International Journal of Technology Management, 20(5–8), 702–714.

Robbins, S. P., & Judge, T. A. (2022). Organizational behavior (19.ª ed.). Pearson.

Roos, G., Roos, J., Dragonetti, N. C., & Edvinsson, L. (1997). Intellectual capital: Navigating in the new business landscape. Macmillan Press.

Schultz, T. W. (1961). Investment in human capital. American Economic Review, 51(1), 1–17.

Stewart, T. A. (1997). Intellectual capital: The new wealth of organizations. Doubleday.

Sveiby, K. E. (1997). The new organizational wealth: Managing and measuring knowledge-based assets. Berrett-Koehler Publishers.

Tristán-López, A. (2008). Modificación al modelo de Lawshe para el dictamen cuantitativo de la validez de contenido de un instrumento objetivo. Avances en Medición, 6, 37–48.

Wernerfelt, B. (1984). A resource-based view of the firm. Strategic Management Journal, 5(2), 171–180.

World Bank. (2023). World Development Report 2023: Migrants, Refugees, and Societies. World Bank.

Wright, P. M., Dunford, B. B., & Snell, S. A. (2001). Human resources and the resource-based view of the firm. Journal of Management, 27(6), 701–721.

Youndt, M. A., Subramaniam, M., & Snell, S. A. (2004). Intellectual capital profiles: An examination of investments and returns. Journal of Management Studies, 41(2), 335–361.

Zahra, S. A., & George, G. (2002). Absorptive capacity: A review, reconceptualization and extension. Academy of Management Review, 27(2), 185–203.