Pedagogical Strategy for the professional training of technicians in Accountability and Auditing

• Main Authors: Martha Ximena Jaramillo-Lema, Marlenys Martínez-Clapé, Miguel R. Forgas Brioso
• Format: Article
• Language: Spanish
• Published: Universidad de Oriente 2016-06-01
• Series: Santiago
• Subjects: formación, capacitación, profesional, contabilidad, auditoría, estrategia.
• Online Access: http://revistas.uo.edu.cu/index.php/stgo/article/view/1317

<p class="Resumen">The professionals in the specialty of Accounting and Auditing have an important role in the founding of mid and small enterprises<strong> </strong>(PYMES), therefore, there is need of forming technicians of high quality. However, after the application of different methods of research, it has been proven that there are insufficiencies in their work, which has brought about that the hirers reject to employ them. They support their decision saying that these technicians lack professional preparation in the processes of accounting and auditing. The present article has as main purpose, to propose a pedagogical strategy for the development of updating and upbringing courses based on the development in the spheres of accounting and auditing , thus it has been designed a system of actions of marked pedagogical effect that allows the achievement of this objective.</p>