Taking into account that the educational orientation is aimed, fundamentally, at the comprehensive training of the student, the objective of this work is to establish the role played by the Labor Practice in the comprehensive training of the student of the Accounting and Finance career of the University Center of Las Tunas. For this we analyze different criteria and aspects on the training of professionals, on curricular flexibility and on the importance of work practice for the comprehensive training of the future professional in accounting and financial sciences.
Introduction
The challenges imposed by the knowledge society require that future professionals have a comprehensive training, which has theoretical and conceptual bases such as behaviorism, which starts from recognizing the training process by objectives and is based on the analysis of the student and his behavior; and humanism, which rescues the place of the subject in the regulation of her conduct.
Training can be defined as a process of individual development that has its real existence and is defined by psychological, sociological and didactic references. The educational process constitutes the basis of the training, which in turn contributes to the development of the subject's capacities through learning as an essential mechanism.
The principles of training are:
- continuity: succession of professional experiences that must represent the cognitive, personal and moral development of the subject. Interaction: occurs in practical situations where conceptual and methodological contents are linked. reflection: it deals with what is done and why it is done, it is to become aware of professional work.
The conditions to which the training is subject are:
- training time: experience of the succession of training events (reflection in action and reflection from action) training space: personalized representation of the subject of training about the place he occupies in the system of interactions and relationships that establishes with formative intentions. formative distance: it responds to taking distance in training events that enables the subject in training to have a relationship with what is happening, by assessing the process itself, especially the impact that the situations of the different events have had on their training formative.
The purpose of this work is to establish the role that Labor Practice plays in the integral formation of the student of the Accounting and Finance career at the University Center of Las Tunas.
Development
The educational process is inherent to human development, it generates learning and this, in turn, development. The teaching-learning process constitutes a phenomenon of cultural transmission that prepares the individual to participate and act on culture, thus being able to produce in the cultural sense.
Currently, the idea is shared that beyond promoting knowledge learning processes, the development of skills and isolated affective, motivational and evaluative formations, it is necessary to contribute to the development of an integral subject, identified with its culture and with the necessary level of reflection and awareness that their action, however individual it may seem, is part of a cultural universe that transcends it.
The training of accounting and finance professionals has its beginnings in the seventeenth and eighteenth centuries, reaching full development in the twentieth. In Cuba, after the revolutionary triumph, although it has had its ups and downs, it has become a way for the services and goods that are provided and produced to satisfy the needs of the population, and professionals of this branch are trained for the sake of that they are suitable for a constantly changing world of work, where it is required periodically to re-cycle, reconvert or update the professional skills demanded by the country's socioeconomic development.
In the different Study Plans through which the career has passed, content has been included in the different subjects and disciplines that respond to the requirements of the country, society and territories. With each of these Study Plans it has been intended to train a professional who responds to the needs of their time, for this reason the Accountant Pre-Professional Practice was introduced, which became the Main Integrating Discipline of the career, with the aim of providing students of skills, knowledge and professional values, who together with a general culture and their profession, contribute to their comprehensive training, which is facilitated due to the flexibility of the curriculum of the Study Plans through which the career and its modalities travel study.
The proposal of a flexible curriculum constitutes a key of the integral formation of the university student. This flexibility is given in the adoption of the necessary changes to face new situations and the ability to change existing dispositions and patterns; emphasizes alternative forms of knowledge production, the ability to produce new ideas and modes of analysis.
The tendency to establish a flexible curriculum is influenced by conditions inherent to the training process itself, taking as premises:
- the need for the student's transition through different educational institutions to form a study plan that responds to a new way of relating education to society, updating the curriculum that provides the possibility of modifying the study program in correspondence with the tendencies of the context where the professional is trained. the need to configure the content of the curriculum from its essential keys, which transcend the purely informative and contribute to the construction of meanings and the constitution of meanings.
Each entity, within society in general, fulfills a social function, which consists of combining resources for the production of goods and services that satisfy the diverse and unquantifiable human needs.
In integral training, the process of socialization of culture is related as a process that occurs at the social level that is internalized through learning and at the individual level, so that a regularity is identified in the individual process of training between formative time and space, synthesized in the formative distance as the premise that configures it.
The training process within the framework of a social program gives rise to relationships between the particular social needs contained in it, in which the generalized social needs and the professional training needs of the students are reflected; This implies a dialectical movement that starts from the macrosocial, represented by the social program, to the micro-social, concretized in professional practice.
Social programs are derived from the policies established from the social project from which sectoral programs are designed based on the generalized needs, and their application is made particular in the different institutions. These programs, when developed by the University, express the link between the University and society, which calls for social participation, favors the awareness of needs and the formation of professional capacities, skills and values.
Social programs respond to a micro-social dynamic that goes from the particular needs of the institutions, seeking a framework in the generalized needs to contribute to their satisfaction.
The training process is based on the University's relations with society. There is a growing orientation of the University by the institutions, the trends observed in this regard are several: teaching is modified to adapt to the needs of the institutions, University-Company agreements proliferate, the directors of these are participating increasingly in the advisory, management and control bodies of the Universities.
By internalizing the University's socioeconomic commitment as inherent in its functions, it moves towards what has been called an industry of production and transfer of knowledge, a feature in which it is desired to capture the main novelty that modifies university life, reorganizes its life academic and its fundamental components: curriculum, research projects and pedagogical practices.
A university model that is effectively linked to companies requires the development of scientific and technological research, and the close articulation of these projects with various economic and social agents. The Labor Practice is the main way to promote and strengthen relations between the University and companies, as it contributes to the formation of skills for the development of research in any of the accountant's spheres of action, as an essential requirement to achieve a capable graduate to analyze, interpret and solve the different situations that arise from a problem solving or a new situation that requires different alternatives.
In the training of the university student of Accounting and Finance, as he approaches professional life, essentially through principles of a work nature, he manages to more faithfully feel the academic training that each year of the career has brought him, at the same time that he becomes a researcher of his science, linked to the problems of his profession.
Through this discipline, the student acquires and develops a scientific investigative character, which is formed to the extent that he is an active promoter of his training, this is manifested in the management flexibility that the discipline possesses, as it is an instrument of innovation of the students and support their scientific training.
Scientific-professional training is considered as a dimension of the integral training process of the professional insofar as it expresses some important qualities of the process as a whole: scientificity and ethics. Scientificity accounts for the analysis of situations and the solution of problems from the arguments of science and by conducting research, so it involves transcending the knowledge of scientific information and sustaining it in research. It is based on training for research, that is, the critical preparation of professionals for the scientific production of knowledge, transforming or creating certain practices and conceptions about subjective phenomena. It assumes rigor, systematicity and criticality in the production of knowledge
The nature of scientific-professional training expresses not only the mastery of the skills and knowledge necessary for competent performance in a profession; It also connotes basic research training to enrich professional practice, develop science and transcend empiricism. It enables future professionals to develop a set of capacities, which, by corresponding to those demanded by social progress, better prepares them to respond to the cultural transformations that are taking place.
In this sense, training is located in the essential relationship established between culture, education and development. Training is the result of education, a process in which the subject appropriates culture in a specific socio-historical context and through learning, as a mechanism of education.
As an object and as a source of content, scientific-professional training takes the set of knowledge that synthesizes scientific culture (psychological culture), which not only places the student before the perspective of the assimilation of the advances of science but also forms it as a critical and reflective connoisseur of his own scientific practice, which in general makes him transcend the mere preparation for professional performance.
Conclusions
In addition to helping to train the student as a researcher, the Labor Practice contributes to creating and consolidating professional ethical values in them, which will allow them to place their profession and the quality of the training received at the institution at the highest levels once they graduate. where he graduated from.
Scientific education promotes a value stance in students, which guarantees a committed, honest, responsible and critical attitude.
Bibliography
- Del Toro Sánchez, María; Dussú Contreras, Rayda and Suárez Rodríguez, Clara O: The professional scientific training of university students. Jiménez M. Educational Strategy for the formation of professional ethical values in students of the Accounting Degree. Doctoral Thesis in Pedagogical Sciences Selection of readings. Manuel F. Gran Higher Education Studies Center. Universidad de Oriente: comprehensive training in higher educationSuárez Rodríguez, Clara O.; Rojas Rivera Rosa María y del Toro Sánchez, María: Theoretical and conceptual bases for comprehensive training Suárez Rodríguez, Clara O: Comprehensive approach to professional training in higher education facing the challenges of the 21st century.
