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Evolución de la contabilidad en Cuba: el desarrollo de la enseñanza universitaria y de la normativa contable tras la revolución de 1959
[Evolution of accounting in Cuba: the development of university education and accounting regulations after the 1959 revolution]

Author

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  • Rodríguez Fajardo, Luisa María

    (Universidad de Matanzas Camilo Cienfuegos, Matanzas Cuba)

Abstract

La presente investigación centra su objetivo en explicar los cambios en la educación en Cuba y en particular para la ciencia contable en estrecho vínculo con el desarrollo normativo en la Isla a partir del triunfo revolucionario de 1959. Se parte de la utilización de métodos teóricos y el análisis documental de fuentes primarias que permitieron caracterizar la educación contable en Cuba antes y después de 1959, permitiendo concluir que la práctica contable cubana y el continuo perfeccionamiento de los planes de estudio de las ciencias contables, han hecho posible el perfeccionamiento de los planes de la economía cubana en todos sus momentos. Obteniéndose como principal resultado llenar un vacío existente en el análisis del cambio educativo en la Isla con relación a las Ciencias Contables después de 1959.

Suggested Citation

  • Rodríguez Fajardo, Luisa María, 2021. "Evolución de la contabilidad en Cuba: el desarrollo de la enseñanza universitaria y de la normativa contable tras la revolución de 1959 [Evolution of accounting in Cuba: the development of university education and accounting regulations after the ," De Computis, Universidad Pablo de Olavide, vol. 18(1), pages 74-90.
    • Handle: RePEc:dec:articl:2021:18:1:74-90
    DOI: http://dx.doi.org/10.26784/issn.1886-1881.v18i1.416
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