Banco de problemas profesionales para el estudiante de Contabilidad y Finanzas. Caso: Empresa Eléctrica Provincial de Holguín

Abstract

La presente investigación tuvo como objetivo elaborar el banco de problemas de la Empresa Eléctrica de Holguín, en función de los modos de actuación del profesional de las Ciencias Contables y Financieras. El objeto de estudio estuvo centrado en la vinculación entre universidad y la sociedad, entendida como la relación bidireccional que permite satisfacer necesidades de las Instituciones de Educación Superior, y de las organizaciones productivas y de servicios. Para dar cumplimiento al objetivo se aplicaron métodos teóricos y empíricos, y el resultado principal de la investigación está en el banco de problemas clasificados en función de los modos de actuación del profesional de las Ciencias Contables y Financieras, el mismo beneficiará el proceso de formación, a través de la actividad investigativa en los contextos de la empresa o desde las aulas. El producto final, se inscribe en el proyecto institucional relacionado con el enfoque sistémico para el estímulo a la innovación de estudiantes y docentes, perteneciente al Departamento de Contabilidad de la Universidad de Holguín.

The present investigation had as objective to elaborate the problem bank of the Electric Company of Holguín, according to the modes of action of the professional of the Accounting and Financial Sciences. The object of study was focused on the link between university and society, understood as the bidirectional relationship that allows meeting the needs of Higher Education Institutions, and productive and service organizations. To fulfill the objective, theoretical and empirical methods were applied, and the main result of the research is in the bank of problems classified according to the modes of action of the Accounting and Financial Sciences professional, it will benefit the training process, through the investigative activity in the contexts of the company or from the classrooms. The final product is part of the institutional project related to the systemic approach for the stimulation of the innovation of students and teachers, belonging to the Accounting Department of the University of Holguin.

The present investigation had as objective to elaborate the problem bank of the Electric Company of Holguín, according to the modes of action of the professional of the Accounting and Financial Sciences. The object of study was focused on the link between university and society, understood as the bidirectional relationship that allows meeting the needs of Higher Education Institutions, and productive and service organizations. To fulfill the objective, theoretical and empirical methods were applied, and the main result of the research is in the bank of problems classified according to the modes of action of the Accounting and Financial Sciences professional, it will benefit the training process, through the investigative activity in the contexts of the company or from the classrooms.The final product is part of the institutional project related to the systemic approach for the stimulation of the innovation of students and teachers, belonging to the Accounting Department of the University of Holguin.