La formación jurídica del Licenciado en Contabilidad y Finanzas. Referentes teóricos.

Legal training for the graduate in Accounting and Finance has special significance for the solution of professional problems through the exercise of the functions they perform in the business environment and in the different spheres of action. The changes occurring in the economy are carriers of a strong legal component, which implies the updating or creation of the legal rules governing accounting, which demands a professional performance more consistent with the current requirements of legality. The aim of this work is to analyze the main theoretical references that support the legal training of the graduate in Accounting and Finance. The theoretical systematization, in the current stage of the research, allowed assuming the ideas of several authors, as support of specific criteria in the context of this research directed to the improvement of the training process according to the priorities of Cuban Higher Education. [ABSTRACT FROM AUTHOR]