Professional certification and its contribution to the recognition of accountant performance in Cuba
Keywords:
accountingAbstract
The certification process for accountants in international experience is conceived as a way to accredit the quality of this professional, which translates into sufficient knowledge and demonstrated practical experience, as well as having the skills to develop the practice of the profession with quality. in any of the economic actors, which is why this process is a valuable tool for professional development. The objective of this work is to expose how a certification process for accountants in Cuba contributes to strengthening Accounting and therefore to compliance with agreement 9041/2021 of the Executive Committee of the Council of Minister. The basis of the certification proposed by the authors is conceived on the basis of continuous training, the definition of professional competencies and demonstrated practical experience. This conception is based on the ethics of the accountant in the exercise of the profession, which is why it represents a distinction of quality of the professional in the services provided to society. Based on the analysis of the problems presented by the accounting activity in Cuba, actions are proposed to be developed in the country, including professional certification, an analysis of the experience in some Latin American countries is carried out and how it plays an important role in recognizing the accountant's performance.
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