Capital humano y rentabilidad empresarial: una aproximación transdisciplinaria entre recursos humanos y contabilidad financiera

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

doi:10.70625/rmis/826

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/826

Palabras clave:

Capital humano, Rentabilidad empresarial, Recursos humanos, Contabilidad financiera, Panamá

Resumen

En la economía basada en el conocimiento, el capital humano se ha consolidado como uno de los principales activos estratégicos para la generación de ventajas competitivas sostenibles. Sin embargo, persiste una desconexión conceptual y metodológica entre la gestión de recursos humanos y la contabilidad financiera, particularmente en lo relacionado con la medición del impacto económico que producen las inversiones realizadas en capacitación, desarrollo profesional y retención del talento. El problema de investigación radica en la limitada evidencia empírica que vincula el capital humano con la rentabilidad empresarial desde una perspectiva integradora entre recursos humanos y contabilidad financiera, especialmente en economías emergentes como Panamá. El objetivo del estudio es analizar la influencia del capital humano sobre la rentabilidad empresarial mediante un enfoque transdisciplinario que articule fundamentos de la teoría del capital humano, la teoría basada en recursos y la contabilidad financiera. La investigación adopta un enfoque cuantitativo, diseño no experimental, transversal y correlacional-explicativo. Se propone la aplicación de un instrumento estructurado a directivos, gerentes financieros y responsables de recursos humanos pertenecientes a empresas panameñas. Se espera identificar una relación positiva y significativa entre las prácticas de gestión del capital humano y los indicadores de rentabilidad financiera. El principal aporte consiste en desarrollar un modelo integrador que permita comprender el capital humano como una inversión estratégica generadora de valor económico medible desde la contabilidad financiera.

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