The social needs of companies, financial institutions, budgeted organizations and government bodies in terms of professional improvement of accountants and financiers in Cuba have been harmonized with the technological and scientific demands of the academy through an integrated postgraduate system, designed and applied by the University of Havana. The present work deals with the structuring and experiences in the development of this System and the harmonization of its components.
1. Background
The economic changes of the early 90's in Cuba and with them, the improvement of the study plans of the Career and the transformations in the normative bases of Accounting and Finance in Cuba, drew new paths for postgraduate education in accounting and financial sciences.
The contents of the postgraduate course changed because the conceptual and practical problems of the teaching and practice of Accounting and Finance in Cuba changed. A stage of recognition of Accounting and Finance as sciences, and as such, universal, was beginning, responding to a theoretical framework with an international scope, despite their particularities as essential elements of a socialist economic model. Hence the importance of redesigning the postgraduate knowledge and skills system, tempering them to the demands of that moment.
But it was also necessary to redesign the postgraduate structure. The changes were so profound, in relation to the conceptual and technical approaches based on the attachment for decades to the European socialist camp, and they demanded so much from a systemic approach that the course, due to its focus on a specific topic and its limited scope in quantity of credits, could not continue being the central figure of the postgraduate.
That is why from 1995 the first Master's Degree in Finance arises and in 1997 the first Master's Degree in Accounting. The first Diploma began in 1998 and as of 2000 an unstoppable boom of graduates began in the municipalities of the City of Havana. And the need to develop highly complex professional skills in Cuban accounting and financial management in the workplace makes the first Specialty in accounting and financial sciences appear in 1997.
2.- Structure and trends of postgraduate figures
The current postgraduate structure at the Faculty of Accounting and Finance is as follows:
courses
Graduates:
- In accounting and financial management Others to be designed
Specialties:
- In Accounting In Finance In accounting and financial management of Tourism In University Teaching in Accounting In Tax Administration
Masteries:
- In Accounting In Finance
Curricular Doctorate in Accounting, Financial and Administrative Sciences
The postgraduate structure at the Faculty has changed over time, which is shown in the following graphs. The courses, although they continue to have an important weight in the number of participants in the postgraduate course, have given way to other figures. Diplomas and specialties have ranked second and third, before masters.
- The number of participants in the postgraduate course of the Faculty has stabilized at around 1000 professionals per year.The courses have focused fundamentally on the professional and methodological preparation of the teachers of the Accounting career of the SUM and the updating of the professionals of the territory through the ANEC. Courses for SUM teachers are generally held the semester before the subjects are taught in order to prepare the teacher. The main modality of this type of course are workshops and seminars, where the exchange of experiences between teachers prevails. They are taught by the main professors of each subject, the same one who will guide them methodologically in the semester of teaching at the SUM.Diplomas have become programs prior to the opening of specialties and masters. Accordingly, they are opened in those municipalities, through the SUM and ANEC, where the future development of a specialty is foreseen or in the organizations that request the opening of a specialty. They are also opening in the Faculty for the newly recruited trained, as a prelude to the master's degree. With the aim of illustrating this trend, the diplomas that are currently being executed and the academic program to which they pay are shown: The specialties have occupied a significant place in the postgraduate structure, aimed at the improvement of teachers of the SUM and professionals of organizations Master's degrees in Accounting and Finance, both accredited of excellence,They have reduced their editions and participants, since they are kept exclusively for the preparation of the teachers of the Headquarters The doctorate in accounting, financial and administrative sciences has a limited partition of doctoral students, since it is a program fundamentally aimed at the scientific preparation of teachers of the Faculty, both at the Headquarters and the SUM. Overcoming management cadres has been maintained as a fundamental task, but there has been a tendency to decrease the courses and increase the academic postgraduate as a form of this activity, offering higher quality.Given that it is a program fundamentally directed towards the scientific preparation of the Faculty teachers, both at the Headquarters and at the SUM, overcoming management cadres has been maintained as a fundamental task, but there has been a tendency to reduce the courses and increase the academic postgraduate as a form of this activity, which offers a higher quality.Given that it is a program fundamentally directed towards the scientific preparation of the Faculty teachers, both at the Headquarters and at the SUM, overcoming management cadres has been maintained as a fundamental task, but there has been a tendency to reduce the courses and increase the academic postgraduate as a form of this activity, which offers a higher quality.
3.- Main Postgraduate strategies
The main Postgraduate strategies of the Faculty of Accounting and Finance are the following:
- All postgraduate figures are interrelated with each other: Many courses validate credits from diplomas, specialties and masters. The Diploma in accounting and financial management validates credits from the specialties in Accounting, University Teaching and Accounting and Financial Management of Tourism. The specialties and master's degrees validate credits from the Doctorate in Accounting and Financial Sciences The academic postgraduate course responds to current problems in Cuban accounting and financial practice. For this, the Faculty conducts a study of the need for improvement with the governing bodies of Accounting and Finance and the users of the postgraduate course.The research and labor components of the academic postgraduate course are articulated with the research lines of the Faculty's projects.The Doctorate is aimed primarily at faculty from the Faculty, both at the headquarters and at the SUM. The master's degrees are directed almost exclusively to teachers the Headquarters, in order to offer you personalized attention from the doctors of the Faculty. The specialties and diplomas are developed under the criteria of wide access and collaboration with organizations and entities of the territory. The opening of editions in the SUMs is encouraged, where the incorporation of Professors of the Career in the municipality is prioritized. Academic committees encourage the opening of editions of diplomas prior to the opening of editions of master's degrees and specialties.This modality prepares conditions for a higher quality of the editions of specialties and masters. The teachers of the Headquarters join the graduates no later than the second year of their admission to the Faculty and continue their postgraduate training, without interruption, in the Master's degree and doctorate.The courses are aimed at the methodological and professional preparation of the Faculty teachers, both at the Headquarters and the SUM, and the updating of the accounting and financial practice professionals.The postgraduate programs are They develop through the modality of assisted distance learning. That is why students should always have the basic bibliography and study guides, which support their independent preparation.The academic committees constantly monitor the quality of the programs and their execution. Diplomas, masters and specialties must be subject to self-evaluation at least once a year, relying on the accreditation guidelines established by the MES. The Faculty's postgraduate course is developed in full correspondence with the regulations established in this regard by the CNGC, the MES, the UH and the Faculty The Faculty works the postgraduate course in collaboration with Organizations, companies, professional organizations and universities, both national and foreign.The Faculty postgraduate course is developed in full correspondence with the regulations established in this regard by the CNGC, the MES, the UH and the Faculty.The Faculty works the postgraduate course in collaboration with Organizations, companies, professional organizations and universities, both national and foreign.The postgraduate course of the Faculty is developed in full correspondence with the regulations established in this regard by the CNGC, the MES, the UH and the Faculty.The Faculty works the postgraduate course in collaboration with Organizations, companies, professional organizations and universities, both national and foreign.
4.- The Diploma in accounting and financial management: an important way for the development of the postgraduate and scientific research in the SUM
The Diploma in accounting and financial management belongs to a university extension project that is jointly developed by the Faculty of Accounting and Finance, the municipal university headquarters and the ANEC in the municipalities in order to offer professional improvement to the teachers of the SUM and the professionals from the municipality "with their own people."
This project began in 1998 in the municipality of October 10 and was extended in 2000 to the municipalities of San Miguel del Padrón and La Lisa. With the appearance of the SUM, it has been developed in all the municipalities of the capital since 2005 and has spread to other parts of the country.
This Diploma validates credits from both the Specialty in University Teaching and the Specialty in Accounting. Thus, SUM teachers and professionals from the territory, once graduated, can continue their studies in the academic postgraduate course, completing the credits they lack. Hence, this Diploma has become a fundamental figure in the development of overcoming the SUM: on the one hand, it guarantees the updating and integration of knowledge necessary for any teacher of the Accounting career, since the contents of the program cover the main disciplines of the Study Plan; on the other hand, it represents a bridge to academic postgraduate studies.
This program is carried out through the assisted distance learning modality, the face-to-face meetings consist of only 3 work sessions concentrated in the third weeks of the month and it has the bibliography and study guides in computer support.
Another of the benefits of this Diploma is the development of research projects, aimed at solving a professional problem in the territory. This work originates from the bank of problems of the municipality, it is developed from the very beginning of the diploma course and is presented and defended at the end before a court and in the macro of an event organized by the SUM and the ANEC of the municipality in question. In this way, it is achieved that the postgraduate degree contributes to the science and technical objectives of the SUM. The work of the diploma must respond and be formalized within the scientific research projects of the SUM.
During the almost 10 years of experience of these Diplomas in the municipalities, the diploma courses have offered important solutions to problems in the territory, related to internal control, financial analysis, auditing, financial management and cost systems..
Table 1 Diploma in accounting and financial management: editions developed in the municipalities 2000-2009.
|
Graduates |
Edition |
Start date |
Termination |
Participants |
| October 10th |
one |
2000 |
2001 |
42 |
| October 10th |
two |
2003 |
2004 |
25 |
| The Lisa |
3 |
2003 |
2004 |
25 |
| San Miguel |
4 |
2003 |
2004 |
17 |
| Guanabacoa |
5 |
2005 |
2006 |
24 |
| East Havana |
6 |
2005 |
2006 |
54 |
| old Havana |
7 |
2005 |
2006 |
33 |
| Rule |
8 |
2005 |
2006 |
17 |
| Cotorro |
9 |
2005 |
2006 |
16 |
| The Lisa |
10 |
2005 |
2006 |
19 |
| October 10th |
eleven |
2005 |
2006 |
8 |
| Marianao |
12 |
2005 |
2006 |
36 |
| Arroyo Naranjo |
13 |
2005 |
2006 |
fifteen |
| Beach |
14 |
2005 |
2006 |
31 |
| Havana Center |
fifteen |
2005 |
2006 |
42 |
| Square |
16 |
2005 |
2006 |
35 |
| Boyeros |
17 |
2006 |
2007 |
25 |
| San Miguel |
18 |
2006 |
2007 |
25 |
| Hill |
19 |
2006 |
2007 |
25 |
| Arroyo Naranjo |
twenty |
2007 |
2008 |
16 |
| October 10th |
twenty-one |
2009 |
2010 |
25 |
| October 10 - Arroyo |
22 |
2009 |
2010 |
25 |
| Rule |
2. 3 |
2009 |
2010 |
25 |
| Guanabacoa |
24 |
2009 |
2010 |
25 |
| Havana Center |
25 |
2009 |
2010 |
25 |
| TOTAL |
655 |
5.- The Postgraduate Specialty: 12 years of experiences
Postgraduate specialties in accounting and financial sciences have gone through two stages of development:
- 1st stage: 1997 - 2006 The design of the specialties fully responded to branch particularities of accounting and financial management. Therefore, the programs were different for different users. In this period, programs such as accounting and financial management of the basic industry, of the medical-pharmaceutical and biotechnological industry and in higher education were developed. 2nd stage: as of 2006, unique programs of the specialties in Accounting and Finance are used for any branch. Branch particularities are incorporated into the different editions through special seminars and especially in the partial and final practices of the specialty,where the professional skills required by a certain job in a specific branch are developed and the specific professional skills are perfected for optimal performance. It is only particularized in the Tourism sector.
One of the peculiarities of the current programs of the specialties in Accounting and Finance is the flexibility in the design of the academic component. The programs have defined compulsory basic courses and optional courses. The latter are selected by the user entity and approved by the Academic Committee, until reaching the credits required by the program. This procedure guarantees that, although there are common courses (compulsory) for all editions; optional courses help the program respond to the needs of a specific user.
Likewise, the compulsory and optional courses are grouped into diploma courses, each of which ends with the presentation and defense of a preview of the practical work of the Specialty, which is taxed on the partial and final practice of the program.
For example, the Finance Specialty has defined 5 compulsory courses that represent 15 credits of the 45 credits that must be achieved through courses. To achieve the remaining 30 credits, it is necessary to select 10 elective courses from a pool of 25 courses offered by the program.
It is important to highlight the recognition of the quality and impact that accounting and financial science specialties have had in these 12 years of experiences, which is expressed in the following facts:
- The first specialty that was developed, the Specialty in Accounting and Financial Management of Basic Industry, which culminated in 1999, prepared auditing engineers who in the last 10 years have made up the Central Audit Directorate of the Ministry of Industry Basic and carried this activity at the level of the entire branch. It is important to highlight that of 58 graduates, 47 continue to work as MINBAS auditors, which represents 81% of graduates who have remained in the professional activity and the job for which the program prepared them. 90% of graduates of the Specialty in Tax Administration, which culminated in 2004, remain in the ONAT system and the Ministry of Finance and Prices. Many of the graduates are the current management cadres of that entity.Among them are the current National Head of the ONAT and Deputy Minister of the MFP, the Deputy Heads of the ONAT and the Delegate of the MAC of Havana City. Among the graduates of the Finance Specialty of the Ministry of Finance and Prices are several national directors and 4 vice ministers. In the Accounting Specialty that is developed in the Ministry of Audit and Control, several directors of the Central Office are enrolled, a vice minister and a National Audit Award. In the Accounting Specialty of the SUM de Plaza there are One vice minister and 2 national directors enrolled. Both the Accounting and Finance specialties have been highly valued and requested by the vice ministers of the MAC, MFP, Central Bank, MIC, MINBAS, MITRANS, MES and the Biotechnology Pole.The Specialty in accounting and financial management of Tourism has been highly valued by Formatur at the national level and by the hotel and tourism schools of Habana del Este, Varadero and Villa Clara.
Table 2 Postgraduate specialties: editions developed in the 2000-2009 municipalities.
|
Specialty |
Edition |
Start Date |
Final |
Total Enrollment |
Graduates |
Enrollment in Course |
| GCF of the Basic Ind. |
one |
1997 |
1999 |
41 |
41 |
|
| GCF of the Basic Ind. |
two |
1998 |
2000 |
17 |
17 |
|
| Total GCF Basic Industry |
58 |
58 |
0 |
|||
| GCF de la Ind. MF y Biotecnológica |
one |
2000 |
2002 |
2. 3 |
twenty |
|
| Total GCF of the IMFB |
2. 3 |
twenty |
0 |
|||
| GCF Higher Education |
one |
2001 |
2003 |
eleven |
5 |
|
| Total GCF Higher Education |
eleven |
5 |
0 |
|||
| Tax administration |
one |
2002 |
2004 |
37 |
37 |
|
| Total Tax Administration |
37 |
37 |
0 |
|||
| MFP Accounting Specialty |
one |
2006 |
2008 |
twenty |
18 |
0 |
| Accounting Specialty
Biotechnology Pole |
two |
2007 |
2009 |
25 |
25 |
|
| MFP Accounting Specialty |
3 |
2007 |
2009 |
25 |
25 |
|
| Specialization in Accounting SUM
Marianao, co-sponsor of MINBAS |
4 |
2007 |
2009 |
25 |
25 |
|
| MAC Accounting Specialty |
5 |
2007 |
2009 |
30 |
30 |
|
| Specialty in Accounting SUM Boyeros,
co-sponsor of SIME |
6 |
2008 |
2010 |
30 |
30 |
|
| Specialization in Accounting SUM Plaza,
co-sponsor MITRANS |
7 |
2008 |
2010 |
30 |
30 |
|
| Total Accounting |
185 |
18 |
165 |
|||
| Esp in GCF del Turismo Hab Este |
one |
2009 |
2011 |
30 |
30 |
|
| Esp in GCF of Varadero Tourism |
two |
2009 |
2011 |
40 |
40 |
|
| Total Esp in GCF of Tourism |
30 |
0 |
30 |
|||
| Esp in Finance MFP |
one |
2008 |
2010 |
2. 3 |
2. 3 |
|
| Esp. In Finance Central Bank |
two |
2009 |
2011 |
32 |
32 |
|
| Total Esp in Finance |
55 |
2. 3 |
0 |
|||
| TOTAL FACULTY |
399 |
161 |
195 |
6.- The curricular Doctorate in accounting, financial and administrative sciences
The General Structure of the Doctoral Program includes three training areas:
- Basic Training 10% Specific Training 30% Training as Researcher 60%
Basic training consists of the following activities:
- Research Methodology Course. Course on Social Problems of Science and Technology. Political Economy Course
The specific training consists of 3 Specialty Workshops related to the specific area of knowledge in which the Doctoral Program develops. The Doctorate Program includes 11 Specialty Workshops (of which the doctoral student attends 3), which allow deepening in the most advanced and innovative aspects of these sciences. The Specialty Workshops will be developed through group discussion of topics prepared and presented by the doctoral students themselves under the guidance of the professor who teaches the Workshop. Thus, the Workshops will take the form of scientific sessions.
Investigator training consists of several essential aspects such as:
Mandatory credits:
- Presentation, discussion and approval of the Thesis Project. Publication of articles in journals (national prestige 5 credits and international 10 credits) Four Thesis Workshops to discuss the results of research advances of the Thesis (10 credits each)
Elective credits up to 30 credits completed
- Preparation, approval and development of a national Research Project directed by the doctoral student (10 credits each) Preparation, approval and development of an international Research Project directed by the doctoral student (15 credits each) Tutoring of defended diploma works (5 credits every 2 thesis) Tutorial of defended master's thesis (10 credits each). Presentation of papers to national scientific events (5 credits for each paper). Presentation of papers to international scientific events (10 credits for each paper). Scientific awards of provincial or national relevance. Scientific awards of international relevance. Publication of a scientific book. Other publications of national prestige (5 credits each)
- It includes preparation of the thesis, presentation of its chapters before the scientific community. Delivery on time and with the required quality of the copies of the Thesis for Predefense and Defense. Presentation and discussion of the Doctoral Thesis on Predefense and Defense.
The average duration of the Doctorate will be 4 years
Conclusions
The current structure of the postgraduate program in accounting and financial sciences integrates and links the different postgraduate figures.
Diplomas and specialties have become the main avenues of improvement for accountants and financiers
The main postgraduate strategies of the University of Havana in the accounting and financial area are aimed at strengthening the figure of the diploma as a previous step to the academic postgraduate course, the development of specialties such as programs of wide access for the teachers of the SUM and professionals from prioritized organizations and territories, the use of master's degrees to improve teachers at the headquarters, the promotion of the doctorate for the scientific preparation of university professors and the sustained maintenance of the improvement of cadres.
The Diploma in accounting and financial management at the municipal level, with 10 years of experience, has become an important way for the development of both postgraduate and scientific research in the SUM of the capital
The postgraduate specialty in accounting and financial sciences, after 12 years of experience, has proven to have a high recognition and impact in social practice. One of its main benefits has been, on the one hand, the flexibility of the program, and on the other, the blended modality with very few meetings and a high degree of independent work in the workplace
The doctorate in accounting, financial and administrative sciences represents the most advanced form of the postgraduate degree, aimed at teachers at headquarters and SUMs, usually after passing through the master's or specialty.
Bibliography
- Resolution no. 132/2004 Postgraduate Regulations for Higher Education Instruction No. 1 of 2006 of the MES Rules and procedures for postgraduate management System of evaluation and accreditation of master's degrees SEA-M January 2009 UHE records and UHM records, Specialty and Master's degrees Updated July-2008.
