EVOLUTION OF ACCOUNTING IN CUBA: THE DEVELOPMENT OF UNIVERSITY EDUCATION AND ACCOUNTING REGULATIONS AFTER THE 1959 REVOLUTION

The present research focuses on the objective of explaining the changes in education in Cuba and in particular for accounting science in close connection with the normative development on the Island since the revolutionary triumph of 1959. It starts from the use of theoretical methods and analysis documentary of primary sources that allowed characterizing the accounting education in Cuba before and after 1959, allowing concluding that the Cuban accounting practice and the continuous improvement of the study plans of the accounting sciences have made possible the improvement of the plans of the economy. Cuban in all her moments. Obtaining as the main result filling an existing gap in the analysis of educational change on the Island in relation to Accounting Sciences after 1959.