The research addressed the problem related to the need to improve the development of the investigative labor component of the Accounting discipline for the Accounting and Finance career of the Municipal University Headquarters of Jobabo in conditions of universalization of Higher Education, due to the presence of limitations in the accountant training processfundamentally in the investigative labor component, which influenced the development of professional skills for the performance of the future graduate, which was revealed in the diagnosis made and based on the theoretical references assumed, a critical and contextualized analysis of the current situation of the investigative labor component. Based on the contradictions that were revealed in the teaching-learning process of the Accounting discipline, the research aimed at the design of a task system, which contributed to the improvement of the investigative labor component of the Accounting discipline, which enhanced the development of professional skills and responded to the needs and demands of the Main Integrative Discipline.This proposal made it possible to establish an adequate organization of the investigative labor component of the Accounting discipline and define its tribute to the main integrating discipline, resolving the contradiction that exists between the dispersion of the contents of the Accounting discipline in the academic component and integration with which economic facts occur in practical activity.
Abstract
The investigation approached the problem related with the necessity of perfecting the development of the investigative labor component of the discipline of Accounting for the career of Accounting and Finances of the Municipal University Headquarters of Jobabo under conditions of universalization of the Superior Education, due to the presence of limitations in the process of the accountant's formation fundamentally in the investigative labor component, what impacted in the development of professional abilities for the acting of the graduate future, that which was revealed in the carried out diagnosis and starting from the relating ones theoretical assumed it was made a critical analysis of the current situation of the investigative labor component.Starting from the contradictions that were revealed in the process of teaching learning of the discipline of Accounting, the investigation had as objective the design of a system of tasks that contributed to the improvement of the investigative labor component of the discipline of Accounting that was strengthened the development of the professional abilities and it gave answer to the necessities and demands of the Integrative Main Discipline.This proposal allowed to establish an appropriate organization of the investigative labor component of the discipline of Accounting and to define the tribute from this to the integrative main discipline solving the contradiction that is given among the dispersion of the contents of the discipline Accounting in the academic component and the integration with which the economic facts are given in the practical activity.
Introduction
The students of the Accounting and Finance career who will graduate from the classrooms of the Municipal University Venues, as well as those who graduate from the Central Venues, must be highly qualified to solve the problems presented by accounting and financial sciences in today's world and particularly in Cuba. This task becomes difficult not only because of the nature of the challenge that the country faces today, but because it is about providing students with the universe of knowledge they need to face professional problems inside and outside the country, without losing sight of the real context. in which the Cuban economy is developing today.
The Accounting professional must honor the university degree by working with the ethics that the profession requires in this field, both in the financial sphere, as in management, finance in its broadest sense, the direction of accounting and financial processes, as well as in the systematization and investigation of these, and also in the field of auditing, where the most modern techniques used in the world today can be applied in all cases.
The foregoing led to an exhaustive review of the study plans through which the accounting degree students have passed at the Jobabo University Headquarters, with special attention to the accounting discipline and its investigative labor component, in addition, checks were applied to the professional skills of the students, which revealed limitations in the accountant training process, fundamentally in the investigative labor component, inadequacies were found in its design, while its conception in general does not correspond to the work environment, it lacks of an adequate orientation and articulation of the activities to be developed that promote the integration of operationswhich affects the development of integrative skills and the training of professionals for their performance.
As a result of the factual diagnosis, it can be synthesized that in the context of the development of the labor component of the Accounting discipline, the logic of the organization of its design and its tribute to the Main Integrative Discipline is not revealed, as well as there is insufficient didactic orientation for That the articulation and integration of professional skills be achieved in a flexible way, which demonstrates the need for a theoretical reconstruction that improves this process, which is why it is constituted as a scientific problem of this research.
The insufficiencies in the training process in the labor-investigative component of the Accounting student in conditions of universalization, limit the development of their practical skills to respond to the demands and needs of companies in the territory.
Consequently, the following objective is proposed: the design of a system of tasks, based on a pedagogical model that, from the conditions of universalization, contributes to the improvement and development of the investigative labor component of the Accounting discipline that enhances the development of professional skills and respond to the needs and demands of the subjects of the Main Integrative Discipline.
The following methods were used mainly to solve the problem.
The modeling method was used for the conception of the design of the task system of the investigative labor component of the Accounting discipline.
The systemic - structural - functional method was used in the deployment logic of the pedagogical model and the conception of the task system.
The fundamental contribution of the research is a system of tasks of the Accounting discipline, defining its contribution to the Integrative Main Discipline, based on a pedagogical model that supports the conception for the organization and development of the investigative labor component of the Accounting discipline..
The pedagogical model allows to establish an adequate organization of the investigative labor component of the Accounting discipline and makes it possible to define its tribute to the Integrative Main Discipline, resolving the contradiction that occurs between the dispersion of the contents of the Accounting Discipline in the academic component and the integration with which economic facts occur in practical activity.
In the bibliographic investigation on the subject it is found that there is little theoretical support for the investigative labor component of the Accounting discipline.
Methods
The following research methods and techniques were used primarily:
The logical historical method to carry out the characterization of the historical antecedents of the link between study and work, in particular the antecedents of the Accounting career and the labor component of the Accounting discipline.
The method of synthesis analysis went through all the logic of the scientific research process.
The modeling method was used for the conception of the design of the task system of the investigative labor component of the Accounting discipline.
The systemic - structural - functional method was used in the deployment logic of the pedagogical model and the conception of the task system.
Observation techniques and surveys of students, teachers and specialists were used to characterize the current state of development of the investigative labor component of the Accounting discipline.
Among the statistical methods, they were used to choose a probabilistic sample, through simple random sampling without replacement, and for the processing and interpretation of the data obtained from the applied surveys.
Population. It is made up of 196 students from the Accounting and Finance career at the Jobabo University headquarters.
Shows. A method is chosen to determine a probabilistic sample where all the elements of the population have the same probability of being chosen and it allows to minimize the error in the predictions.
N: Population size, n: Sample size, S2: Sample
variance, V2: Population variance, Se: Standard error, p: Probability that the error is less than Se.
For the study we set a standard error Se = 0.015, which is acceptable because it is very small, and a probability p = 0.95.
S2 = p (1-p) = 0.95 (1-0.95) = 0.0475 V2 = (Se) 2 = (0.015) 2 = 0.000225
n '= S2 / V2 = 0.0475 / 0.000225 = 211
Adjusting the population
n = n '/ (1 + n' / N) = 211 / (1 + 211/196) = 102
The sample is made up of 102 elements of the population.
Calculating strata.
- The guiding idea of linking study with work that raises the need that in the training process, the educational and instructive dimension, both are linked in turn with the work, "the essence of this principle in careers university, consists of guaranteeing, from the curriculum, mastery of the modes of professional performance, of the competencies to ensure the training of a professional suitable for their performance in society ”. (Horruitinier 2006: 26).
- “That the process of training and acquisition by students of the set of knowledge, skills, procedures, values and norms in relation to the world, and strategies that are needed to analyze, understand and solve the problems of practice social, are aimed at enhancing know-how and how to do it ”. (Cerezal et al., 2000: 13).
- "The integration of the organizational components of the educational, academic, labor and investigative process with a systemic nature, based on the comprehensive preparation of students in professional work to enhance the development of technical knowledge, skills, attitudes and skills demanded by companies in which students are going to carry out their activity ”. (Álvarez de Zayas, 1992: 25).
In the productive and service entities of the territory, different types of accounting problems are manifested, which graduates of the Accounting and Finance career must face for their solution in their professional performance, therefore it is important that in the training process they Students of this career develop investigative work activity, in which they apply the different problem solving methods that correspond to the professional's modes of action. The proposal contemplates a greater articulation and systemic integration of the academic components and the investigative work.
The model comprises a system of tasks for the subjects of the Accounting discipline, for the students to develop in the investigative work activity, which is the main contribution of the Accounting discipline to the Main Integrative discipline of the career.
The starting point of the task system is basically the objective of the Accounting discipline "Interpret financial statements from accounting records in which Cuban standards are applied to contribute to the effectiveness of decision-making."; To achieve this objective, the objectives of all the subjects that make up the discipline must be met, which presupposes reaching those of each of the topics in those subjects. In each subject, a system of knowledge, skills and attitudes is developed that allows the student to achieve the objective set for that subject. Upon reaching the objectives of the subjects, the objective of the subjects is achieved in each semester and when the subjects are beaten, the objective of the discipline is reached.
The Teaching-Learning Process of each topic is developed according to this proposal through:
The academic component, in which the meeting class is implicit, with all its moments (clarification of doubts, exercise based on fundamentally modeled problems, evaluation and orientation of the new contents).
The investigative labor component, with the investigative labor activities task system.
In each of the semesters, where subjects of the Accounting discipline are taught, they contribute to the Main Integrating discipline, knowledge, skills, attitudes and essential values for the future accountant.
In this sense, it is proposed to organize the investigative labor component of the Accounting discipline, based on the logic of the object of study of each subject so that the proposed task system is in correspondence with it and allows systematizing the professional skills formed, the that are enriched as they go through the different subjects, as students can solve problems of a higher degree of complexity.
The model implies the formulation of a problem for the tasks to be developed, which leads the student to carry out certain actions for its solution.
The tasks in the model are conceived, in a general way, for the discipline, in which the logic of the knowledge system of all the subjects that make it up is considered, which will allow it in a flexible way and with the availability of time for the investigative work activity, the DPI, will determine how to include them in the guide.
For the first task, from the formulation of a problem that encourages the execution of certain actions for its solution, and bearing in mind that the students begin in the development of the contents of the subject, the activities are characterized by having a lower degree complexity and depth, to enable the student to become familiar with the characteristics of the company. In this sense, the characterization of the company is oriented so that the student becomes familiar with its mission, corporate purpose, its clients and suppliers and the organizational structure of the accounting cycle. This allows an approach to the company in terms of general and organizational elements, which will later facilitate the understanding of various processes, giving top priority to the activities of the accounting cycles,from the work with the primary documents as a determining element for thedevelopment of professional skills and of special application in all economic entities of the territory, which will allow training a professional in correspondence with the work environment.
Due to the importance and meaning of Cuban financial information standards and their application in accounting practice, from the first task, familiarization with Cuban standard No. 1 is oriented. Presentation of Financial Statements and their adaptation to the characteristics of the entity.
In addition, in this first task, familiarization with the basic and auxiliary registers is foreseen, which will allow the student to lay the foundations for direct work with them, based on their orientation in the successive activities. That is why familiarization activities, as the knowledge system is deeper, will be retaken, with a higher level of depth and complexity.
From the second task, the activities with the accounting cycles are started, the problem is formulated to promote work with the cash-in-hand cycle and the cash-in-bank cycle, where the student has to use frequently used documents for these two cycles and apply the provisions of resolution No. 297 on internal control. Another task to be carried out is the accounting of the operations related to the cash and bank cycles, based on the documents, in the records and vouchers.
In addition, the student will prepare the summary seat voucher and will make the pass to the eldest.
What it is about is that, in the design of the task system, the fundamental primary documents are oriented to work and, based on these, the accounting in the records is promoted, which will facilitate that the student in practical activity can have the real experience of how to work on the document and transfer it to the register, so that the contradiction between the process of assimilation of knowledge in an isolated or disaggregated way and its development integrated into practical activity, is resolved.
Due to their characteristics, the activities of the cash and bank cycle are closely related, so it is considered that both tasks work together.
Following the logic of the knowledge system, the task related to the inventory cycle is oriented, the problem is formulated, so that the student uses the primary documentation of this cycle, based on resolution No. 297 of internal control, this activity allows the student to develop skills in working with documents, and in turn perceive the integration of the operation, like the other cycles, it is oriented to count operations from the documents in the records and submajor, prepare the summary entry and to carry out the pass to the major, the intention of indicating the activities to be developed in the cycles, is precisely to promote the integration of the economic fact.
The task related to the Tangible Fixed Assets cycle, allows the student to use the documents corresponding to this cycle, apply resolution No. 297 of internal control and from them, record operations in the registers, submajor, prepare the summary entry and make the pass to the major, which allows the integration of operations.
Regarding the task of the payroll cycle, it is oriented in the same way as the other cycles to promote the use of its documents and models, taking into account resolution No. 297 on internal control and it is indicated to account for the operations related to this cycle, to starting from the primary documents in the registers, sub-majors and vouchers, prepare the summary entry and make the pass to the major. With this task, students will have the possibility to interact with payroll, vacation and allowances, as well as with the submajor of vacations and withholdings, they will work directly with documents and models as important as payroll movement, vacation notification, deductions, licenses and subsidies, model record of salary and time of service,which constitute application records in all companies and units.
It is significant to note that the tasks related to the cycles allow the integration of the economic fact and the systematic nature of professional skills, since from the methods that are taught in class, the student has the possibility of applying them to solve problems Directly in practice, they also systematically record in documents and observe their legal aspect, record operations, make passes to the wholesale, apply recording procedures for various operations depending on the economic fact and the accounting cycle, all of which allows the development of the skill move to a higher stage.
The documentation referring to the cycles is not worked on in the teaching activities in face-to-face meetings, only some of them are referred to, so that through the development of the Investigative Labor component there is a real possibility of using them at a higher level of details and depth regarding its filling, legal formalities, internal control measures for its use, accounting requirements. In all this, the importance of the same is signified in practice, which are auditable, as they constitute the support of the financial economic information that is provided to the different users, both internal and external; so a mistake made, no matter how simple it may seem, distorts the reality of the company and can influence the adoption of decisions that are not correct.
In general, in the activities related to the cycles, the work is oriented with the primary documents of frequent use in any entity; where the student has the possibility of training in its use and application and starting from them account for the effects that have occurred in the records and accounting instruments. In all the tasks related to the cycles, it is oriented to observe and apply the Cuban standard # 1 presentation of the Financial Statements, as it is precisely the one that establishes the basic postulates for the registration, annotation of operations and presentation of the information.
The task related to the elaboration of the flow chart for each cycle, particularly influences the student's appreciation of how the accounting process flows in its integration.
Later, tasks related to taxes and tributes are oriented, because they are located in this order, in the discipline's knowledge system, and in turn, due to their application in the labor scenarios of the territory. It starts with a conference given by a specialist from the National Tax Office on taxes and taxes, with the aim of bringing the theoretical contents taught in the classes closer to the reality of the territory, for this the task of investigating taxes and tributes is also indicated established in the entities where they develop their practices, as well as reviewing and applying the provisions of the fiscal policy with the environment.This task also contributes to fostering the research culture and promoting the participation of students in scientific events that take place in the career and at other levels, including those of theNational Association of Economists and Accountants of Cuba. The activity related to the environment is in order to contribute, from the labor component, to the environmental curricular strategy.
The model takes into account the tasks to be developed at all times and the ways to systematize the skills, starting from the solution of the problems by the students, in this sense and taking into consideration that the knowledge system that is developed in the Advanced Accounting course, most of which is not applicable in the entities of the territory, it is proposed to participate in the presentation of the Basic Financial Statements, taking into account the Cuban financial information standards of Accounting and carry out operations related to the process of closure of the entity.
The aforementioned allows the student to resume the activities of the accounting cycles again, from a position of review, verification and verification of the registered operations, in addition to rectification and correction of accounting errors made, as well as the accounting and registration of deposits, refunds, Reimbursements and other operations that must be duly noted at this stage, also includes the carrying out of inventories, adjustments for detected differences and balancing the sub-majors with the balance of the control accounts.
This task corresponding to the economic closure process is of particular importance to encourage students to deepen, integrate and relate the contents studied in the meeting class and applied in the tasks previously oriented, so it is evident that it is a qualitatively superior activity.
Regarding the presentation of the Basic Financial Statements, as part of the economic closing process, the participation of the students is oriented and not the preparation and direct preparation of them, as it is a task that due to its requirements, regulations and meaning in the entity and the territory, it is the responsibility of the company's accountant.
The closing process in an entity is a complex task and its development is verified in practice; Preparing financial statements requires skill and dexterity, so this activity is oriented so that students participate in this process. The fact that the student participates teaches and prepares him to perceive the effects that occurred to the accounts through debits and credits in the records and accounting instruments, and which are consolidated in summary entries and subsequently passed to the major Of each account, it is precisely where the trial balance comes from, from which the closing process begins and the balances are taken to prepare the financial statements.
So in the task system, this activity must be well defined in order to specify that the student appropriates the steps in their logical sequence and in an integrated way, paying special attention to the sequence of steps and operations that occur in this process and perceive in reality how the simplest annotation in a primary document goes through the entire cycle until it reaches the balance of an account in the major and from this to the informational statements for various operations and economic events, that is, internalize in how the accounting information process flows.
Once the tasks related to the process of closing and preparing the Basic Financial Statements have been foreseen, the students are in a position to face the financial analysis, which is why, in this order, these tasks are oriented, where the student must resume the characterization of the entity in terms of its corporate purpose, customers, suppliers and Basic Financial Statements due to its relationship with this activity.
It is necessary to start from the feedback of the characteristics of the company due to the influence of its corporate purpose, its customers and suppliers with the financial analysis. The application of financial analysis techniques and procedures that promote the comparison of results from one period with respect to another is oriented and also that students contribute with judgments, elements and opinions for decision-making in the entity, based on the results reflected in the indicators and financial ratios calculated.
After the tasks related to the business activity itself and consequently with the logic of the knowledge system, the tasks of the budgeted activity are oriented, starting from the presentation of the problem, so that the student through the application of the Basic contents of the General Accounting and the specificities of the Budgeted Units, counted by subsection, heading and item, through the availability record, the reception of materials and services. (Budget Execution), as well as the task of this activity, related to the reconciliation of what is paid and what is accrued, it is also oriented to participate in the process of preparing the Financial Statements.The tasks of Government Accounting influence the systematization of the practical skills formed by the previous subjects of this discipline and contribute to the preparation of students in the specific elements of the budgeted activity, which corresponds to the characteristics of the territory to be arranged of these units and they constitute possible work scenarios for future graduates.
In this model, the system of tasks proposed for the Accounting discipline contributes to favoring the development of practical integrative skills in students, so that, from the labor component as the backbone of the training process, it contributes to resolving the limitations in the development of the practical skills that today are present in the students of the Accounting career at Jobabo Headquarters, as well as favorably influence the solution of the contradiction between the objective of Higher Education, which is to prepare the future professional for life, capable of facing the most general and basic problems existing in production and services with independence and creativity, and the practical reality of their fulfillment, which has been expressed in this research,while there are shortcomings in the training of future graduates that affect the development of practical skills and in turn affect their preparation to successfully face the demands of society.
The foregoing explains how it is proposed to organize the Investigative Labor component from the design of a system of specific tasks, closely related to the contents or knowledge system of the subjects of the Accounting discipline and its influence on the work settings Of the territory.
Results
The following are general conceptions and fundamental characteristics that derive from the pedagogical model for the organization of the investigative labor component in the discipline of Accounting.
- The relationship of the knowledge system and the objectives of the semester with the practical activities that they propose to develop.
- The integration of the set of operations and steps that are necessarily carried out throughout the accounting cycle.
- The relationship of the preceding contents with the new contents, promoting taking them to a higher stage of development applied in practice.
- Relevance: the activities proposed in the task system correspond to the needs of the companies in the territory, where students, from their training, contribute to the development of tasks in them.
- Horizontality and verticality: it is proposed to develop activities that, although they correspond to the Accounting discipline, allow to lay the foundations for the Cost and Audit discipline. In the case of Cost, the relationship of the expense accounts with the income statement and Audit, based on the observation of the internal control standards in each cycle or accounting procedure, as well as that related to the legal aspect of the primary documentation and the tasks performed in the closing process.
- Research is developed and promoted, based on the activities that are guided by the teachers from the class and their specification in the task system. With all this, it is intended that the student is inserted in the investigative activity, parallel to the development of the practice.
- Motivation: it is reflected through the application of the contents that are developed in the classes, and its relationship with the system of tasks for the development of the practice, which allows the student to verify the importance and meaning of the theory and its articulation with the economic work of the companies; This enables you to link with the spheres of professional performance.
- In the fifth semester, the preparation of a written presentation of the result of the research carried out on taxes and taxes of the company is oriented; With which it is intended, in addition to the appropriation of knowledge about the taxes and tributes applied in the entity, to develop the investigative culture of the students and promote their participation in different scientific events.
- Environment: through the Tax on the Use or Exploitation of natural resources and for the protection of the environment of Law 73, students are related to its regulations.
For the validation of the procedure, a group of 12 experts was consulted, who are located at: Vladimir Ilich Lenin University Center in Las Tunas. For the selection of the experts, a survey was applied to evaluate their coefficient of competence and after the selection was made, pay attention to the coefficient of knowledge, the coefficient of argumentation and the coefficient of competence.
Of the 12 selected experts, 91% have the scientific degree of Master, with an average of more than 10 years of experience in the field of Pedagogy or Accounting.
80% of the selected experts have been or are managers. It is verified that the selected experts have investigative experience, fundamentally in theoretical or practical analysis, in addition that during their career at some stage they have been linked to tasks related to the investigative labor component.
As a result of consulting the experts, it was possible to establish that 77.8% and 22.2%, which represents the total of those surveyed, offer responses of Very Adequate and Fairly Adequate, respectively, in relation to the questions about whether the system of tasks supported by the pedagogical model is viable to improve and perfect the investigative labor component and if it is relevant when adjusting to the context of the companies in the territory, 77.8% agree that through the task system defines the contribution of the Accounting discipline to the Main Integrative Discipline, valuing it as Very Adequate and 22.2% as Adequate, 88.8% approve that the model and the task system contribute to the formation of an accountant's values, 77.8% and 22.2% agree in which through the model and the task system an improvement is achieved from the organizational point of view, by offering responses of Very Adequate and Fairly Adequate respectively, 88.9% affirm that the proposal will contribute to the development of practical skills of The students and 66.7% and 33.3% recognize the influence of the model and the task system in the comprehensive preparation of the students, when evaluating it as Very Adequate and Fairly Adequate respectively.
The average score achieved (4.57) is considered High, that is, the criteria of the experts is between: totally agree and strongly agree. These values show the validity of the application of the proposed procedure according to the criteria of the experts consulted.
In general, the result of the application of the expert criterion method is satisfactory to corroborate the relevance and feasibility of applying the Pedagogical Model for the development of the investigative labor component of the Accounting discipline.
Key results of the research include the following:
• Definition of the contribution of the Accounting discipline to the Main Integrative Discipline.
• The integration of the set of operations and steps that are necessarily executed throughout the accounting cycle.
• The relevance:
• The investigative culture.
• Motivation
• Generalization
• Systematization
• Care for the environment
• Values and attitudes in correspondence with the code of ethics of an accountant.
Discussion
The pedagogical model allowed to design the investigative labor component of the Accounting discipline, in it was defined its tribute to the Integrative Main Discipline, conceived through a system of tasks.
The task system that supported the organization of the investigative labor component of the Accounting discipline led to a greater practical preparation of the students, based on a greater integration of these components that allowed to develop the content as a whole and respond to the problems that They are presented in the companies of the territory.
The validation of the proposal by the expert criterion method demonstrated the relevance and feasibility of the application of the Pedagogical Model for the development of the investigative labor component of the Accounting discipline.
The characterization of the teaching of accounting and the integration of the Labor Investigative components of the career, based on the concepts of the theory - practice link, allowed to establish the theoretical underpinnings of the proposed pedagogical model.
The pedagogical model made it possible to establish an adequate organization of the investigative labor component of the Accounting discipline and made it possible to define its tribute to the Main Integrative Discipline, resolving the contradiction that occurs between the dispersion of the contents of the Accounting Discipline in the academic component and the integration with which economic facts occur in practical activity.
The proposal of the task system that favored the development of practical integrative skills, conceived, precisely from the contribution of the Accounting discipline to the Main Integrative Discipline, which led to the systematic articulation of the academic components and the investigative work.
The system of tasks proposed in correspondence with the logic of the object of study of each subject, allowed to systematize the professional skills formed in order to solve problems of a higher degree of complexity, to the extent that the different subjects are passed through, which influenced integration of professional skills and allowed to resolve the revealed contradiction.
The activities provided in the task system favorably influenced the formation of values and essential activities for the accountant, contributed to fostering the research culture and promoting the participation of students in scientific events.
The task system takes up activities developed by the students but in a higher phase in terms of deepening, integration and generalization, which favorably influenced motivation as it enabled the student to apply in practice the way of solving the problems that were they taught him in class.
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ethics
