La Disciplina Práctica Preprofesional del Contador. Diagnóstico del control interno para el perfeccionamiento de su gestión
Fecha
2015-06-24
Autores
Reyes Peña, Lisdanay
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ISSN de la revista
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Editor
Universidad Central "Marta Abreu" de Las Villas
Resumen
En las universidades cubanas la vinculación del estudio con el trabajo constituye una
idea rectora, por lo que las prácticas preprofesionales deben realizarse con la calidad
requerida para garantizar una formación integral del egresado acorde a las
necesidades de la sociedad; esta condición debe lograrse como parte de la
evaluación del aprendizaje, a través de la Disciplina Integradora clasificada como la
columna vertebral del plan de estudios. Si se considera que en la gestión universitaria
prevalece el enfoque funcional puede inferirse que aún logrando el cumplimiento de
los objetivos y criterios de medida, la gestión de los procesos no es eficiente y el
funcionamiento de las estructuras metodológicas del proceso de formación profesional
no está exento de estas ineficiencias. A su vez el control interno es inherente al
mejoramiento continuo de la gestión de los procesos, subprocesos y actividades que
se desarrollan en una institución y su implementación constituye una obligatoriedad
para las entidades cubanas a partir de la normativa vigente. La investigación tiene
como premisa que la gestión de procesos universitarios debe responder, tanto al
cumplimiento de sus objetivos estratégicos como al mejoramiento de la calidad,
sustentado en un enfoque basado en procesos para la gestión institucional. El
presente trabajo se centra en el proceso de enseñanza aprendizaje de la Disciplina
Práctica Preprofesional del Contador en la carrera Contabilidad y Finanzas, al
considerar que este carece de herramientas que permitan mejorar su gestión desde la
perspectiva de un Sistema de Control Interno contextualizado a sus características.
Cuban universities linking study with work is a guiding principle, so that apprenticeships should be made with the quality required ensuring comprehensive training of graduates according to the needs of society; this condition should be achieved as part of the assessment of learning, through the Integrative Discipline classified as the backbone of the curriculum. If one considers that in university management functional approach prevails can be inferred that even achieving compliance with the objectives and criteria of measurement, process management is not efficient and functioning of the structures methodological training process is not free of these inefficiencies. In turn, the internal control is inherent in the continuous improvement of management processes, threads, and activities taking place in an institution and its implementation is a requirement for Cuban entities from the regulations. The research is premised on the management of university processes must respond both to the achievement of its strategic objectives as improving the quality, based on a process-based approach to institutional management. This paper focuses on the process of learning of Practice Discipline Prevocational Counter career in Accounting and Finance, considering that this lacks tools to improve their management from the perspective of an Internal Control System contextualized to their characteristics.
Cuban universities linking study with work is a guiding principle, so that apprenticeships should be made with the quality required ensuring comprehensive training of graduates according to the needs of society; this condition should be achieved as part of the assessment of learning, through the Integrative Discipline classified as the backbone of the curriculum. If one considers that in university management functional approach prevails can be inferred that even achieving compliance with the objectives and criteria of measurement, process management is not efficient and functioning of the structures methodological training process is not free of these inefficiencies. In turn, the internal control is inherent in the continuous improvement of management processes, threads, and activities taking place in an institution and its implementation is a requirement for Cuban entities from the regulations. The research is premised on the management of university processes must respond both to the achievement of its strategic objectives as improving the quality, based on a process-based approach to institutional management. This paper focuses on the process of learning of Practice Discipline Prevocational Counter career in Accounting and Finance, considering that this lacks tools to improve their management from the perspective of an Internal Control System contextualized to their characteristics.
Descripción
Palabras clave
Disciplina Integradora, Proceso de Formación Profesional, Gestión de Procesos Formativos, Calidad de la Gestión