It is neither a lisp nor an accent.
In Spain, “c” before “e” or “i” is pronounced like “th” in “tooth”. “Z” is also pronounced that way. But in America, they are pronounced “s”.
The reason is debated. Some linguists say that it reflects the pronunciation used in the south of Spain, where many ships left for America. Others think is because it’s easier for non native Spanish speakers, which included all the indigenous peoples as well as immigrants from other countries.
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