La inversión en capacitación del talento humano y su efecto en los estados financieros de la empresa: evidencia desde la contabilidad financiera en organizaciones panameñas

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

doi:10.70625/rmis/828

Authors

Jonathan Yepes Universidad de Panamá Author
Marisol Miranda Universidad de Panamá Author
Frainith Rincón Universidad de Panamá Author
Jorge Tejada Universidad de Panamá Author
Yamileth Wilson Universidad de Panamá Author
Ulices Guruchaga Universidad de Panamá Author

DOI:

https://doi.org/10.70625/rmis/828

Keywords:

Capacitación, Talento humano, Estados financieros, Contabilidad financiera, Rentabilidad empresarial

Abstract

En un entorno empresarial caracterizado por la transformación digital, la competitividad global y la creciente importancia de los activos intangibles, las organizaciones enfrentan el desafío de justificar financieramente las inversiones realizadas en capacitación del talento humano. Tradicionalmente, la contabilidad financiera registra los gastos de capacitación como costos operativos del período, limitando la visibilidad de los beneficios económicos futuros derivados del fortalecimiento de competencias laborales. El objetivo de esta investigación es analizar el efecto de la inversión en capacitación del talento humano sobre los estados financieros de las empresas panameñas desde una perspectiva de contabilidad financiera. La investigación adopta un enfoque cuantitativo, diseño no experimental, transversal y correlacional-explicativo. Se propone evaluar organizaciones medianas y grandes de Panamá mediante instrumentos estructurados dirigidos a gerentes financieros, contadores y responsables de recursos humanos. Se espera encontrar que la inversión en capacitación influye positivamente sobre indicadores financieros relacionados con rentabilidad, productividad, eficiencia operativa y sostenibilidad financiera. El principal aporte del estudio consiste en integrar recursos humanos y contabilidad financiera mediante un modelo que permita comprender la capacitación como una inversión estratégica generadora de valor económico y no únicamente como un gasto operativo.

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