Recursos humanos y contabilidad financiera como ejes estratégicos para la competitividad organizacional en empresas contemporáneas de Panamá

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

doi:10.70625/rmis/834

Autores/as

Bella Cubilla Universidad de Panamá Autor/a
Yamilca Ortiz Universidad de Panamá Autor/a
Manuel Mendoza Universidad de Panamá Autor/a
Eugenia Reseda Universidad de Panamá Autor/a
Eyline López Universidad de Panamá Autor/a
Jonathan Yepes Universidad de Panamá Autor/a

DOI:

https://doi.org/10.70625/rmis/834

Palabras clave:

Recursos humanos, Contabilidad financiera, Competitividad organizacional, Productividad, Panamá

Resumen

Los recursos humanos y la contabilidad financiera constituyen dos ejes estratégicos para fortalecer la competitividad organizacional en entornos empresariales caracterizados por transformación digital, presión por la productividad y exigencias crecientes de transparencia financiera. El problema central radica en que muchas organizaciones gestionan el talento humano y la información financiera como funciones separadas, limitando la comprensión integral de su impacto sobre la eficiencia, la rentabilidad y la sostenibilidad empresarial. El objetivo del artículo es analizar la relación entre la gestión de recursos humanos, la contabilidad financiera y la competitividad organizacional en empresas contemporáneas de Panamá. Metodológicamente, se propone un enfoque cuantitativo, de alcance correlacional-explicativo, con diseño no experimental y transversal, aplicado a empresas de los sectores comercio, logística, servicios financieros, manufactura y servicios empresariales. Los resultados esperados sugieren que la integración estratégica entre recursos humanos y contabilidad financiera se asocia positivamente con mayor productividad laboral, mejor control de costos, rentabilidad sostenida y toma de decisiones basada en evidencia. El aporte principal consiste en proponer un modelo analítico interdisciplinario que vincula la gestión del talento humano con la información contable financiera como fundamento para la competitividad organizacional.

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