Qualität in der Primärversorgung Offener Zugang

Abstrakt

Learning and Knowledge Technologies as Strategies in the Training of Public Accountants

Deixy Ximena Ramos Rivadeneira*, Javier Alejandro Jiménez Toledo, Sandra Lucia Goyes

Background: This article presents the results of implementing existing software tools in the accounting field. The teaching processes regarding the use of Learning and Knowledge Technologies (TAC) in the university environment, and very specifically, in what has to do with the pedagogical integration of the same in the curriculum is deficient and disjointed with the current technological development. Thus, in the different curricula of professional programs of Public Accounting and related, the courses related to computer automation processes are oriented only towards the management of computer science and accounting software and the great diversity of existing applications that would undoubtedly directly benefit the student to know the potential of these in their future accounting practice is not taken into account. Strengthen the various skills of a Public Accountant in training through Learning and Knowledge Technologies (TAC), under the hypothesis of developing skills in the accounting field through TACs. The research was developed using a quantitative approach, an empirical analytical method, with a type of descriptive research under an experimental design based on G1 × O1 and G2-O2, three phases were defined. In the first phase, the characterization of the existing software tools in the accounting field was carried out. In the second phase, their relevance was determined. In the third phase, performance was evaluated and then classified in a repository. The data obtained were analyzed with parametric analysis techniques through which it was found that the difference in quantitative results in the academic process between the experimental and control groups was statistically significant, which concluded the success of the experimental treatment. The use of CT scans in the classroom by the experimental group resulted in an improvement in their academic performance compared to the control group, strengthening their self-learning processes and facilitating the development of cognitive functions and skills necessary in the exercise of their accounting profession. This research supports and strengthens the work skills developed in the classroom for public accounting students. The tool TAC is developed from the request made by the radiometry laboratory as a first phase and a second phase is necessary for validation with experts.