Resumo

SANTOS CID, Carlos Manuel. Design and Implementation of an Accounting Procedure in Organización Nacional de Bufetes Colectivos (Cuba's National Lawyers Association). Cofin [online]. 2017, vol.11, n.2, pp. 153-166. ISSN 2073-6061.

Understanding the relation between science, technology, and society causes the idea of science as a pure activity to be rejected, the conception of technology as a neutral and applied science criticized, and technocracy condemned. Science is the result of a multidisciplinary meeting that creates knowledge to be used for a specific goal. Accounting as a science is not without behavior exhibited by internal and external phenomena which interact with it, and it has to respond to them through technology and accounting procedures. This paper is intended to comprehensively examine the design and implementation of an accounting procedure in Organización Nacional de Bufetes Colectivos (Cuba's National Lawyers Association) with the aim of providing the Association with the basic insight into how to effectively record information for internal and external use.

Palavras-chave : Science; Accounting; Accounting Procedure.

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