Curricular Strategies for the Achievement of Accounting Competence by Students in Cohorts of the First Accounting Course: Case Study in the Finance Department of the Item

Abstract

Aim/PurposeThe article analyzes the impact of increased direct instruction hours and the inclusion of a standardized assessment on the scope of accounting proficiency.
 BackgroundThe search for strategies to improve pedagogical practices is a fundamental aspect in the establishment of quality processes for the teaching of the different academic disciplines in university institutions.
 MethodologyThe study methodology is an experimental analysis in two cohorts of students. Five variables were analyzed and the interrelation between them, before and after the curricular change. The sample taken were the students in cohorts of the first accounting course of the Finance Department of the ITM.
 ContributionResearch contributes to university education in the accounting area by proposing standardized tests as a quality mechanism in the teaching process.
 Findings   The study identified that the inclusion of the new curricular strategy has a positive impact on the learning of the competencies of the Fundamentals of Accounting subject.
 Recommendations for PractitionersIt is recommended that practitioners and researchers continue to study the incidence of direct teaching hours in the increase of learning from other perspectives such as virtual education and other levels of accounting studies.
 Recommendations for Researchers The document becomes a space for reflection for the community by questioning whether or not direct instruction is necessary and whether or not standardized tests are relevant.
 Impact on SocietyContribution to training of new professionals under IFRS
 Future ResearchIt is recommended for future research to review other aspects such as didactics, support in ICT strategies for the optimization of autonomous work, the motivational capacity of the teacher and the commitment of the students in the classroom, as elements that also affect learning and that are not reviewed in this research.