Strategy to implement the teaching of the Accounting from a Cooperative of Agricultural

Abstract

The research is aimed at perfecting the teaching and learning process of accounting in the career of Accounting and Finance, from a simulated company (Agricultural Cooperative), which allows to model the accounting method, supported by a system of means and instruments, typical of the profession, which organize and direct the object of study. It is based on a training strategy, dynamited in the way the professional in training acts and in the dialectical relations that are established in the internal structure of the Agricultural Cooperative. It was structured in specific actions, where the following products stand out: design of the training course for the pedagogical group and accountants who provide services to the career and execution of the training program. In order to evaluate the validity of the training strategy to implement in practice the teaching and learning of Accounting from a Cooperative, the method of expert criteria from the theoretical and practical point of view, a pedagogical pre-experiment, empirical methods such as interviews, surveys, document analysis, observation and mathematical-statistical methods were used. The results obtained reveal the level of preparation of the pedagogical group to lead the training process of the Graduate in Accounting and Finance in a simulated company, from the first year of the career, contributing to the strengthening of the early training of the thinking of the professional accountant.