Procedure for the analysis of the viability of accounting standards in Cuba

Authors

  • José Carlos del Toro Ríos Ministry of Finance and Prices

Keywords:

accounting, statistics, procedure, harmonization

Abstract

The paper summarizes the procedure for the analysis of the viability of accounting standards in Cuba, based on the design and application of a survey with variables defined for this field; as well as, the statistical analysis to show that there is agreement among the experts for the result of the Kendall Coefficient of Concordance, and that this agreement is not coincidental, for the value of the Friedman Test. It is being used in research associated with the design of the Government Accounting System.

Author Biography

José Carlos del Toro Ríos, Ministry of Finance and Prices

Licenciado en Economía en la especialidad de Contabilidad en la Universidad de Oriente. Doctor en Ciencias Económicas. Ostenta la categoría docente de Profesor Titular de la Universidad de La Habana. Ha dirigido varios colectivos de autores e integra consejos editoriales de publicaciones de carácter económicofinanciero. Fue vicepresidente de la Asociación Nacional de Economista y Contadores de Cuba y miembro de su Comité Nacional. Se desempeñó como secretario permanente de la Asociación de Economistas de América Latina y el Caribe. Imparte asignaturas de las disciplinas de Contabilidad y Finanzas en la carrera de Contabilidad y Finanzas. Actúa como profesor de la Facultad de Contabilidad y Finanzas y de la Escuela Superior de Cuadros del Estado y del Gobierno. Integra consejos científicos de centros de la educación superior y comité académicos de varias maestrías y especialidades vinculadas con la Contabilidad y las Finanzas. Es miembro de la Sección de Ciencias Económicas de la Comisión Nacional de Grados Científicos e integra el tribunal permanente para la defensa de doctorados en la especialidad de Contabilidad y Finanzas. Es vicepresidente del Comité de Normas Cubanas de Contabilidad y actualmente se desempeña como Subdirector General de Política Fiscal del Ministerio de Finanzas y Precios. Ha sido designado como Presidente de la Sociedad Científica de Presupuesto Público de la Asociación Nacional de Economistas y Contadores de Cuba.

References

Campistrous, L., & Rizo, C. (2006). El Criterio de Expertos como Método en la Investigación Educativa. La Habana: Documento elaborado para el Doctorado Curricular.

Cruz Silbeto, E. A. (2016). Bases metodológicas de la Contabilidad Gubernamental en el sector gobierno a nivel provincial. Tesis en opción al grado científico de Doctora en Ciencias Contables y Financieras. Holguín, Cuba. Obtenido de https://www.researchgate.net/publication/322527427_El_sistema_de_Contabilidad_Gubernamental_en_el_sector_del_gobierno_a_nivel_provincial?ev=prf_ov_fet_res&_iepl%5BviewId%5D=9iHqOyWW4qv0AXeesRYcv70gfWVa3806FFuO&_iepl%5Bcontexts%5D%5B0%5D=prfhpi&_iepl%5Bdat

Dalkay, N., & Helmers, A. (1963). Experimental Application of the Delphi Method to the Use of the Experts (Vol. Vol. 9). Management Science.

del Toro Ríos, J. (10 de Mayo de 2016). Retos y perspectivas de la Contabilidad Gubernamental en el modelo económico cubano. 10mo Congreso Internacional de Educación Superior - IX TALLER SOBRE ECONOMÍA Y FINANCIAMIENTO DE LA EDUCACIÓN SUPERIOR. La Habana: Ministerio de Educación Superior. Recuperado el 10 de mayo de 2017, de https://www.researchgate.net/publication/306098346_RETOS_Y_PERSPECTIVAS_DE_LA_CONTABILIDAD_GUBERNAMENTAL_EN_EL_MODELO_ECONOMICO_CUBANO

del Toro Ríos, J. C., Morales Fonseca, M. G., Reyes Hernández, C. M., & Reyes Galiano, A. C. (2013). Contabilidad del sector gobierno a nivel municipal. La Habana: Félix Varela.

IBM SPSS. (2007). Tutorial SSPS 21. Obtenido de http://josecarlos-tosh:2636/help/index.jsp?topic=/com.ibm.spss.statistics.tut/introtut2.htm

Ministerio de Finanzas y Precios. (2005). Resolución No. 235 Sobre las Normas Cubanas de Información Financieras (Vol. Gaceta Oficial No. 67 Ordinaria de 21 de diciembre de 2005). (M. d. Justicia, Ed.) La Habana, Cuba: Gaceta Oficial de la República.

Morales Fonseca, M. G. (2013). Base Metodológicas de la Contabilidad Gubernamental en el sector gobierno a nivel municipal. Tesis en Opción al grado científico de Doctor en Ciencias Contables y Financieras. Camagüey.

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Published

31-03-2018

How to Cite

del Toro Ríos, J. C. (2018). Procedure for the analysis of the viability of accounting standards in Cuba . Cuban Magazine of Finance and Prices, 2(1), 51–62. Retrieved from https://www.mfp.gob.cu/revista/index.php/RCFP/article/view/06_V2N12018_JCTR

Issue

Vol. 2 No. 1 (2018): enero - marzo

Section

Research articles

License

Copyright (c) 2018 José Carlos del Toro Ríos

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