Gestión del talento humano y desempeño financiero: un análisis desde la contabilidad financiera en organizaciones contemporáneas de Panamá

Jonathan Yepes; Marisol Miranda; Frainith Rincón; Jorge Tejada; Yamileth Wilson; Ulices Guruchaga

doi:10.70625/rmis/825

Autores/as

Jonathan Yepes Universidad de Panamá Autor/a
Marisol Miranda Universidad de Panamá Autor/a
Frainith Rincón Universidad de Panamá Autor/a
Jorge Tejada Universidad de Panamá Autor/a
Yamileth Wilson Universidad de Panamá Autor/a
Ulices Guruchaga Universidad de Panamá Autor/a

DOI:

https://doi.org/10.70625/rmis/825

Palabras clave:

Talento humano, Desempeño financiero, Contabilidad financiera, Productividad laboral, Panamá

Resumen

La gestión del talento humano constituye un factor estratégico para explicar la sostenibilidad financiera de las organizaciones contemporáneas, especialmente en economías orientadas a servicios como Panamá. El problema central de este estudio radica en que, aunque las empresas reconocen la importancia del capital humano, con frecuencia los sistemas contables y financieros registran el gasto de personal como costo operativo, sin analizar suficientemente su contribución a la rentabilidad, productividad y generación de valor. El objetivo general es analizar la relación entre la gestión del talento humano y el desempeño financiero desde una perspectiva de contabilidad financiera en organizaciones panameñas contemporáneas. La investigación adopta un enfoque cuantitativo, con diseño no experimental, transversal y correlacional-explicativo. Se propone aplicar un cuestionario estructurado a directivos financieros, contadores, gerentes de recursos humanos y administradores de empresas medianas y grandes en Panamá. La validez de contenido se verificará mediante el método de Lawshe, revisado por Ayre y Scally (2014), y la confiabilidad se estimará con alfa de Cronbach. Se espera encontrar una relación positiva y estadísticamente significativa entre prácticas de talento humano —capacitación, retención, evaluación del desempeño y compensación— y los indicadores financieros de rentabilidad, eficiencia y productividad. El aporte del estudio consiste en integrar la gestión humana con la contabilidad financiera, proponiendo una lectura estratégica del talento como inversión generadora de valor.

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