Resumen

PAZ ACANDA, Oslen  y  FERNANDEZ PENA, Carlos Luis. The conscious assimilation of statistics concepts. Accounting speciality from "Frank Pais Garcia" Polytechnic School. Rev. Mendive [online]. 2017, vol.15, n.4, pp. 464-479. ISSN 1815-7696.

The accounting helps to make managerial decision during the planning and control process of administrative operations. It uses the support statistics to organize the making of administrative decisions. The roll of this science within accounting stands out the value of the Statistics subject, especially the conscious assimilation of concepts, in the training of technicians in this specialty in the polytechnic school Frank País Garcia located in Guane Municipality. Starting from the previous point, we proceeded with the study of conscious assimilation during the training of accounting technicians. In the study were taken into account different fields like: the curriculum, the teachers and the students. Once we defined the main constructs, we proceed to use a sequential mixed methodology that allowed the capture and processing of empirical information. On the previously mentioned methodology were first applied the quantitative methods followed by the base of results obtained. Then proceeded to the search of information with the use of qualitative methods.The results stand out the fact that the program of this subject does not bring the elements needed for the professor to structure the Teaching-Learning Process. In case of teachers, although they know the intentionality of the program, there are still difficulties in the methodological construction of the assimilation of concepts. The students on the other hand in a general way recognize the need of the statistical concepts in the profession, although the level showed in the solution of problems through them is low.

Palabras clave : statistical accounting; statistics; concepts; conscious assimilation; professional problems.

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