Resumo

PRADO CHAVIANO, Elizabet  e  CARBALLOSA-TORRES, Carlos Alberto. Proposal of Dimensions and Indicators for the Initial Formation of the Competence “To Record Economic Facts”. Rev. Cubana Edu. Superior [online]. 2021, vol.40, n.2  Epub 01-Abr-2021. ISSN 0257-4314.

In the Accounting and Finance degree course it is of vital importance to learn how to record the economic events that occur in an economic entity. The integral formation of the future professionals of this branch of the economic sciences has to take into account this element, which is materialized through the integration of knowledge, abilities, values, motivations and performances that are developed in the labor scope, harmonized in dimensions and indicators and that originate a change in the treatment when registering economic facts as professional competence. This research supports the initial formation of this authority-capacity in students through the teaching-learning process of the subjects General Accounting I, II, III and IV with the use of methods that make it possible to reveal a theoretical and methodological analysis, in addition to demonstrating the relevance of the proposal.

Palavras-chave : accounting; Saaty matrix; values.

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