Resumen

MORELL GONZALEZ, Luisa María; FERNANDEZ VELAZQUEZ, Lemay  y  CEDENO ZAMBRANO, Rosa Maricela. Internal Control System in Teaching Departments: A Way to Promote Sustainability in University Management. Cofin [online]. 2017, vol.11, n.2, pp. 295-310. ISSN 2073-6061.

By putting into force 60/2011 Resolution of the General Finance Office of the Republic, the Universidad Agraria de la Habana (UNAH) (Havana Agrarian University has improved its Internal Control System (ICS), however, it is evident that this improvement has not been designed up to the teaching departments level. On this base, the aim of this paper is to present the experience of the Economic and Business Sciences Faculty by outlining the Internal Control System up to that organizational level. Theoretical methods were used as for example the historical and logical method, the analysis and synthesis, induction and deduction, as well as empiric methods like interviews, group dynamic and questionnaires. The results obtained have great methodological and practical significance as they have favored sustainability in university management and they also served as model for the designing or improvement of the Internal Control System in other organization unities.

Palabras clave : Department; University Management; Internal Control System; Sustainability.

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