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Valera Fernández, Lisbel; Matos Peña, Kirenia
Didasc@lia : didáctica y educación, 2021 12Journal Article
The formation of professionals of Accounting and Finances should guarantee that the professionalof the career acts with the enough capacity, knowledge and ability before the economic transformations, accountants and financial, so it guarantees the efficiency of the accountantfinancial process as object of the profession, what becomes in being competent. The professional competitions facilitate the development in integrated way of knowledge abilities and values that are constituted in qualities of the fellow that allow him to give solution to the problems that are manifested in the object of the profession in a committed and effective way, what points to the quality of their acting. This article has as purpose to analyze theoretical foundations that sustain the formation of professional competitions from the integrative main discipline in the students of the career Accounting and Finances. La formación de profesionales de Contabilidad y Finanzas debe garantizar que el egresado de la carrera se desempeñe con la suficiente capacidad, conocimiento y habilidad ante las transformaciones económicas, contables y financieras, de modo que garantice la eficiencia del proceso contable financiero como objeto de la profesión, lo que deviene en ser competente. Las competencias profesionales posibilitan el desarrollo de forma integrada de conocimientos habilidades y valores que se constituyen en cualidades del sujeto, que le permiten dar solución a los problemas que se manifiestan en el objeto de la profesión de manera comprometida y eficaz, lo que apunta a la calidad de su desempeño. Este artículo tiene como propósito analizar fundamentos teóricos que sustentan la formación de competencias profesionales desde la disciplina principal integradora en los estudiantes de la carrera Contabilidad y Finanzas.
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