Abstract
In this paper, the collaborative learning of students of cycles IX and X of the accounting faculty of the national university of San Antonio Abad del Cusco is explored, showing that although it is true, it is quite applied in the development of the subjects, it is not carried out in an adequate way and therefore it does not fulfill the task of achieving the active participation of the students where all are nourished by the knowledge of all. A quantitative study and the development of workshops are proposed to guide the correct application of collaborative learning with the permanent monitoring of teachers
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