Theoretical Perspective of Leadership with a Gender Perspective in Panamanian Banking: Dialectic Between Governance and Equity

Abstract

The objective of the research was to analyze, from a theoretical perspective, the configuration of leadership with a gender approach in Panamanian banking, based on the dialectical relationship between governance systems and the principles of equity. The research was developed under a qualitative approach of an interpretative nature, documentary type. The corpus was made up of thirty-two (32) specialized sources, selected through criteria of thematic relevance, current affairs (2018–2025), academic rigor and link to leadership, institutional theory, gender equity and banking regulation. The technique used was documentary analysis, using a categorical analysis matrix as an instrument that allowed the organization of the information. The analysis plan was structured in phases of open, axial and selective coding, aimed at the identification of categories, subcategories and emerging dialectical relations. The results showed that, although there are regulatory frameworks that incorporate the gender approach in the banking field, their implementation is not uniform. Institutional resistance, traditional organizational practices, and power dynamics persist that limit their effective integration into leadership processes. As conclusions, it was estimated that leadership with a gender focus in Panamanian banking is built from the interaction between governance structures and equity aspirations, in a scenario where regulatory advances and limitations in its practical application coexist, which conditions its development in a regulated and complex organizational context.