Abstract
The professional accounting education Programs in Cuba, although he responds some the requisites of national economy, opposing view international standards are reciprocated. He brushes them opposing view of study of Accounting and Financy they are chorded improve them practical academicians and professionals of Latin America. The student of the elevated railway no solo receives theoretic knowledge and technicians, destiny also develop abilities and human moral values that they must guarantee his professional ethical and socially responsible performance. The elevated railway In present work no makes an elevated railway itself characterization of relatable studies in Cuba and they evidence the aftermath of empiric study on grade of development of abilities and moral values in the students of the University of Havana.
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