Abstract

PAZ SAN PEDRO, Virginia Beatriz. Historical Notes on the Study of Commercial Sciences at the University of Havana: First Part . Cofin [online]. 2018, vol.12, n.2, pp.73-81. ISSN 2073-6061.

The 90th anniversary of the beginning of accounting studies at the University of Havana (UH) deserves that those facts that make up the history of the first 10 years of the Higher School of Commerce (ESC) are made known. To this end, the information kept by the Central Archive of the institution was accessed, since it hoards and safeguards a large part of its documentary heritage and provides knowledge of its work as from its foundation. In this regard, the study refers to relevant events that occurred during the Republican era and presents important figures that marked a milestone in the history of accounting and country studies.

Keywords : Higher School of Commerce; accounting studies; University of Havana.

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