Resumen

RODRIGUEZ PEREZ, Acnerys; GONZALEZ CRUZ, Ebir  y  ADDINE FERNANDEZ, Fátima. The Professional Training Process of the Accountant in Cuba. An Approach to the Management of the Integrating Main Discipline. Cofin [online]. 2021, vol.15, n.2, e15.  Epub 29-Jul-2021. ISSN 2073-6061.

The work-study link is a guiding idea in the integral formation of the graduate in Cuban universities, a condition achieved through the main integrating discipline. At a level of analysis with a process approach, the methodological structures of this discipline in the E Curriculum of the Accounting and Finance career of the Central University "Marta Abreu" of Las Villas are considered as processes to be managed. Likewise, the application of the standard internal control model to the training process constitutes a tool for its improvement from the perspective of a contextualized professional approach. This work exposes diagnostic criteria to the internal control of the main integrating discipline; in this sense, the main results are focused on the proposed solution to the deficiencies detected.

Palabras clave : management of the training process; Syllabus E; internal control system..

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