Projected transformations to improve the management of the accounting process at the University of Havana

Abstract

This work deals with the transformations that are necessary to promote the accounting management of the University of Havana in search of a qualitative level higher than the current one. In the development of the work, the theoretical elements that support the research are addressed and the context in which accounting management is developed is exposed. The work refers to some of the main strengths and weaknesses of the accounting process identified by the authors through the application of a questionnaire to the qualified personnel who develop the accounting process. Based on the diagnosis made, it is proposed to influence elements such as human capital management, the accounting manual and the design of the accounting process management. Consequently, actions are proposed to be carried out in these three aspects that allow to improve the management of the accounting process at the University of Havana.