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Procedimiento para el análisis de la viabilidad de las normas contables en Cuba

Author

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  • del Toro Ríos, José Carlos

    (Ministerio de Finanzas y Precios)

Abstract

El trabajo resume el procedimiento para el análisis de la viabilidad de las normas contables en Cuba, a partir del diseño y aplicación de una encuesta con variables definidas para este campo; así como, el análisis estadístico para demostrar que existe acuerdo entre los expertos por el resultado del Coeficiente de Concordancia de Kendall, y que este acuerdo no es casual, por el valor de la Prueba de Friedman. Se está utilizando en las investigaciones asociadas al diseño del Sistema de Contabilidad Gubernamental.

Suggested Citation

  • del Toro Ríos, José Carlos, 2018. "Procedimiento para el análisis de la viabilidad de las normas contables en Cuba," Revista Cubana de Finanzas y Precios, Ministerio de Finanzas y Precios, Cuba, vol. 2(1), pages 51-62.
    • Handle: RePEc:ris:rcubfp:0041
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    File URL: http://www.mfp.gob.cu/revista_mfp/index.php/RCFP/article/view/06_V2N12018_JCTR
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    More about this item

    Keywords

    Contabilidad; estadística; procedimiento; armonización;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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