The teaching-learning process of specific professional training subjects and the formation of information processing competence: a necessary diagnosis in the accounting specialty.

Abstract

The new Cuban economic model requires the training of enterprising professionals with the ability to penetrate the essence of accounting and financial phenomena. The foregoing requires the formation of skills that allow the analysis and interpretation of the results obtained for the correct decision-making by the users of economic information. Towards this direction, the present article is addressed with the objective of contrasting in the pedagogical praxis the state in which the formation of the competence processing of economic information in the students of the accounting specialty is found. The results obtained confirm the manifestation of insufficiencies in the student's professional training, which limits their performance to process economic information.