| Sumario: | This doctoral thesis by Martha Ximena Jaramillo Lema focuses on developing a competency-based professional training strategy for technologists in accounting and auditing working in micro, small, and medium enterprises (MSMEs) in Cuba. The research identifies the need for continuous professional development to address the challenges faced by these professionals in their dynamic work environments. The author proposes a pedagogical model and strategy aimed at enhancing the professional performance of accounting and auditing technologists. The work contributes both theoretically, by presenting a model revealing the dual dimensions of professional competencies, and practically, by offering a three-stage pedagogical strategy. The study is intended for educational professionals and policymakers focused on improving vocational training systems within the context of MSMEs.
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