Modelo integrado de contabilidad administrativa, auditoría financiera y negocios internacionales para fortalecer la gestión estratégica de recursos humanos
DOI:
https://doi.org/10.70625/rmis/907Keywords:
Contabilidad administrativa, Auditoría financiera, Negocios internacionales, Gestión estratégica de recursos humanos, PanamáAbstract
Las empresas multinacionales operan mediante redes transfronterizas en las que las decisiones sobre costos, riesgos, cumplimiento y talento humano deben coordinarse con rapidez y consistencia. Sin embargo, la literatura suele analizar por separado la contabilidad administrativa, la auditoría financiera, los negocios internacionales y la gestión estratégica de recursos humanos, lo cual limita la comprensión de sus efectos combinados. El objetivo de este artículo es proponer un modelo integrado que explique cómo la contabilidad administrativa y la auditoría financiera fortalecen la gestión estratégica de recursos humanos, considerando la capacidad de negocios internacionales como mecanismo articulador en multinacionales establecidas en Panamá. Se adopta un enfoque cuantitativo, diseño no experimental, transversal y explicativo, con una propuesta de encuesta dirigida a gerentes financieros, auditores, responsables de recursos humanos y ejecutivos de operaciones internacionales. El modelo será contrastable mediante PLS-SEM; la validez de contenido se plantea con Lawshe modificado por Tristán-López y la confiabilidad mediante alfa de Cronbach y fiabilidad compuesta. Debido a que no se dispone de una base empírica suministrada, se presentan resultados esperados y criterios de contrastación, sin simular observaciones. Se prevé que la utilidad de la información gerencial, la calidad del aseguramiento financiero y la coordinación internacional ejerzan efectos positivos sobre la alineación, desarrollo, evaluación y retención del talento. El aporte consiste en el Modelo Integrado Contable-Auditor-Internacional de Recursos Humanos (MICAIRH), aplicable a economías de servicios y plataformas regionales como Panamá.
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