Tema
auditoría financiera Tema
contabilidad nacional Tema
investigación empirica Tema
competencia profesional Tema
finanzas y comercio Tema
finance and commerce Tema
national accounting Tema
financial auditing Tema
professional competence Tema
empirical research
Descripción
The relationship between the accounting discipline, accounting skills training and financial management as a theoretical and conceptual body is scarce in the region. Panama does not escape from this scenario, and few publications address studies on accounting competencies, accounting education and financial management models in certified public accountants, despite national and international guidelines on accounting education, accounting accreditation by universities and the financial growth reported for the country. This study identified the accounting competencies that facilitate the analysis of financial statements in commercial companies located in the province of Colon. A descriptive, non-parametric, cross-sectional, descriptive field study was conducted in which 15 managers of commercial companies in the province of Colon, Panama were interviewed and 25 certified public accountants in the province of Colon, Panama were surveyed. The internal consistency of the instrument was validated through a Cronbach's Alpha (0.88) for the items related to the demands of managers and (0.76) for the items related to accounting competencies for professionals. The contents of the instrument were validated through the Laswshes coefficient (0. 93). The results obtained in this study suggest that the accounting competencies that facilitate the analysis of financial statements are the following: Basic Competencies: mastery of the IFRS Financial Reporting Standards, The Structure of Financial Statements and the Nature of Accounts, as well as: the use of Peachtree, Alegra and Quickbook accounting programs. Specific Competencies: Organizational, proactive, investigative. Transversal Competencies: divided in two: socializing and intellectual. It is recommended to develop a model to strengthen basic and specific competencies in accounting personnel of commercial companies in the province of Colon.
Descripción
En Panamá son pocas las publicaciones que abordan estudios sobre competencias contables, formación contable y modelos de gestión financiera en contadores públicos autorizados; a pesar de los lineamientos nacionales e internacionales sobre formación en contaduría, la acreditación contable por parte de las Universidades y el crecimiento financiero reportado para el país. En este estudio se identificaron las competencias contables para el análisis de estados financieros en las empresas comerciales panameñas. Se realizó un estudio de campo, descriptivo, no paramétrico, transversal, cuyo caso fueron 15 gerentes y 25 contadores públicos autorizados de la provincia de Colón. Se aplicó una encuesta semiestructurada y una encuesta. La consistencia interna del instrumento fue validado a través de un Alfa de Cronbach (0.88) para los ítems relacionados con las demandas de los gerentes y (0. 76) para los ítems relacionados a competencias contables para profesionales. Los contenidos del instrumento fueron validados a través del coeficiente de Laswshes (0. 93). Los resultados obtenidos en este estudio sugieren que las competencias contables que facilitan el análisis de estados financieros son las siguientes: Competencias Básicas: Cognitivas y Ético Intelectual; las Competencias Específicas: Organizativa, propositivas, investigativa. Las Competencias Transversales: en dos: Tecnológica y Socializadoras. Se propone la Unidad de Competencias para contadores de empresas comerciales.
Editorial
Editorial Universitaria - Universidad de Panamá