GESTIÓN DEL PROCESO FORMATIVO DEL CONTADOR EN CUBA. UN ENFOQUE DESDE LA ESTRUCTURA METODOLÓGICA DE LA DISCIPLINA PRINCIPAL INTEGRADORA

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ID: 108771
2019
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Abstract
La Educación Superior Cubana enfrascada en mantener un modelo de universidad moderna, humanista, científica, tecnológica, innovadora, e integrada a la sociedad, demanda diseños curriculares pertinentes a los que da respuesta la nueva generación de Planes de Estudio E. La vinculación estudio - trabajo constituye una idea rectora en las universidades cubanas, por lo que la gestión de las prácticas laborales del estudiante debe garantizar la formación integral del egresado; condición lograda a través de la Disciplina Principal Integradora, clasificada como columna vertebral del plan de estudio, y proceso objeto de investigación. El artículo se establece como punto de partida el diagnóstico del estado actual de la gestión de la Disciplina Integradora bajo los requerimientos del Plan de Estudio D; en tal sentido los principales resultados se centran en el diseño curricular de esta Disciplina denominada Práctica Laboral, Contable y Financiera, en el contexto del Plan de Estudio E.    Palabras Claves: Diseño Curricular; Proceso Formativo; Control Interno, Gestión.  Abstract  Cuban Higher Education focused on maintaining a modern, humanistic, scientific, technological, innovative, and integrated university model of society, demands relevant curricular designs to which the new generation of Study Plans E. The study-work linkage responds. It constitutes a guiding idea in Cuban universities, so the management of student work practices must guarantee the integral formation of the graduate; condition achieved through the Main Integrative Discipline, classified as the backbone of the curriculum, and process under investigation. The paper establishes as a starting point the diagnosis of the current state of the management of the Integrative Discipline under the requirements of Study Plan D; in this sense, the main results focus on the curricular design of this Discipline called Labor, Accounting and Financial Practice, in the context of Study Plan E.  Keywords: Curricular design; Formative process; Internal control, Management.
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Authors Acnerys Rodríguez Pérez;Ebir González Cruz;Yanisleidy Ríos Brito;
Journal Revista Cubana de Administración Pública y Empresarial
Year 2019
DOI
91
URL
https://apye.esceg.cu/index.php/apye/article/view/91
Keywords
diseño curricular; proceso formativo; control interno gestión. H2O2 choroid plexus bumetanide na+–k+–cl− cotransporter spak zt-1a burkina faso associated factors dietary diversity score primary school students

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