The teaching-learning process of Accounting in the simulated company

被引:0
|
作者
Castano-de Armas, Reinaldo [1 ,2 ]
Luis Mena-Lorenzo, Jorge [3 ]
Carlos Diaz-Cabrera, Juan [2 ]
Axelis Diaz-Maqueira, Danilo [4 ]
机构
[1] Ctr Estudios Ciencias Educ, Programa Doctoral, Pinar Del Rio, Cuba
[2] Univ Pinar del Rio Hermanos Saiz Montes de Oca, Dept Contabilidad & Finanzas, Pinar Del Rio, Cuba
[3] Univ Pinar del Rio Hermanos Saiz Montes de Oca, Ctr Estudios Ciencias Educ, Pinar Del Rio, Cuba
[4] Univ Pinar del Rio Hermanos Saiz Montes de Oca, Proc Educat Univ, Pinar Del Rio, Cuba
关键词
Simulated company; professional performance; appropriation; Accounting;
D O I
暂无
中图分类号
G40 [教育学];
学科分类号
040101 ; 120403 ;
摘要
In the study carried out, the theoretical foundations of a didactic conception for the teaching-learning process of the accounting discipline developed in a simulated company are proposed from defining transcendent concepts from the logic of the professional thinking of the Bachelor in Accounting and Finance. It is taken into account that the mediating role of the teacher characterizes their professional performance and determines the degree to which the accounting system is appropriated.
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页数:29
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