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Universidad de Panamá
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Journal

La Revista FAECO Sapiens es una revista de acceso abierto, editada por la Facultad de Administración de Empresas y Contabilidad de la Universidad de Panamá. Con periodicidad semestral y circulación nacional e internacional, publica manuscritos inéditos resultado de investigaciones o revisiones teóricas en español e inglés, que aporten a los debates en las áreas de la administración de empresas y contabilidad.

 

 

 

 

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José René Godoy Troya

Editorial

| Published: 2025-07-18 | Open Access


Artículos

Santos Edwin Bonilla Alcedo

Guide to the role of the accountant in fraud crimes in government entities of the city of Panama.

7-19 | Published: 2025-07-18 | Open Access


Santos Edwin Bonilla Alcedo , Jonathan Yepes

Erp information system model for the optimization of processes in the Santa Fe Hotel in Panama

20-31 | Published: 2025-07-18 | Open Access


Santos Edwin Bonilla Alcedo

Improvements in the recruitment and remuneration process for postgraduate teachers at the university of Panama

32-43 | Published: 2025-07-18 | Open Access


Edna F. Carrasquilla De La Cruz , Anael M. Carrasquilla Duarte , Alvin Alberto Ibarra Soto

Forensic audit process : accounting and finance in the Republic of Panama.

44-60 | Published: 2025-07-18 | Open Access


Nelson Yovanis Reyes , Librada Del Carmen Castillo Barría , Luz Mercedes Bermúdez

International Standards of Education for Accountants (IES) : An Analysis of Its Integration into the Curriculum of the Bachelor's Degree in Accounting at the University of Panama

61-80 | Published: 2025-07-18 | Open Access


Camila Cisneros

Competitive advantage, continuous improvement and operations management in today's business landscape

81-94 | Published: 2025-07-18 | Open Access


Anavela Velásquez M. , Lizbeth De Gracia R. , Manuela Aguilar de Graell , Avelino Graell Ureña

Situational study of changes in the business work environment in Panama city

95-104 | Published: 2025-07-18 | Open Access


Alejandro Pinto De Gracia , José Octavio Camarena Rodríguez , Gabriel Ampudia, Melvis Anel Sánchez Cruz

Organizational development plan as a tool for the efficiency of the Bimbo Panama Group company’s

105-120 | Published: 2025-07-18 | Open Access


Eyvis De Gracia

Supply chain optimization through the implementation of integrated logistics strategies in Panama city

121-132 | Published: 2025-07-18 | Open Access


Yesica E. Moreno V. , Maribel Marquínez

Synergy between management and marketing : Disruptive focus on improving corporate image and attracting

133-151 | Published: 2025-07-18 | Open Access


Verónica Michel Moreno Rodríguez

The impact of neuromarketing on the purchase decisions of millennial consumers

152-167 | Published: 2025-07-18 | Open Access


María Teresa Flores Montoya , Cindy Elizabeth Montecé Moreno , Miguel Francisco Galarza Villalba

Digital communication strategies and the positioning of clothing commercialization enterprises in Babahoyo.

168-181 | Published: 2025-07-18 | Open Access


Ronald Ariel Gutiérrez Gutiérrez

Theoretical aspects of subliminal advertising in the marketing area

182-189 | Published: 2025-07-18 | Open Access


Alvin Alberto Ibarra Soto , Edna F. Carrasquilla De La Cruz , Anael M. Carrasquilla Duarte

Forensic Audit Process: Accounting and Finance in the Republic of Panama.

190-219 | Published: 2025-07-18 | Open Access


Claudia Alejandra Vicaña Serrano

Harmonization of Accounting Standards : Current Status of IFRS Adoption in Peru and Argentina

220-244 | Published: 2025-07-18 | Open Access


Aychell Meléndez

Benefits Generated by Implementing Sustainable Marketing Strategy for SME

245-253 | Published: 2025-07-18 | Open Access


Randy Chavarría Briceño

The key performance indicator (kpi)

254-264 | Published: 2025-07-18 | Open Access


María José Sandoval-Pérez , Vicente Javier Coello-Vásquez , Rina Rosalinda Castañeda Junco , Yanina Carbo Silva

Instagram digital tool as a showcase for entrepreneurship in Babahoyo Canton.

265-285 | Published: 2025-07-18 | Open Access


María Pilar Gordón

Factors affecting the quality of the Management of the Specialized Outpatient Clinic at Santo Tomás Hospital

286-304 | Published: 2025-07-18 | Open Access


Oscar E. Rodríguez C. , Libertad Fernández G. , David A. Rodríguez F. , Damaris E. Rodríguez C. , Dora E. Camaño P.

Social Responsibility and its impact on the management of waste electrical and electronic equipment at the Veraguas Regional University Center

305-327 | Published: 2025-07-18 | Open Access


Luz Eneida Martínez-Mejía de Aparicio

The stock market game contest : an experience with the financial simulation platform of the Sparkassenstiftung Für Internationale Kooperation for Latinamerica and students of the Department of Finance from 2018 to 2021.

328-339 | Published: 2025-07-18 | Open Access