Guía metodológica para el uso del software contable Acatha en la práctica pedagógica del docente

Abstract

Technical and professional training in accounting in Ecuador is of vital importance for the development of the country given the demands assigned to this occupation. Research was developed with a quantitative approach and an experimental, applied, transversal and correlational type. For the construction of the instruments, theoretical methods were applied; while for the development of the diagnosis and verification of the results empirical methods are mainly interviews (authorities and teachers); survey and checklist. The survey results were processed with SPSS V25 software to determine Cronbach's Alpha and R Square (validity and reliability).  With the aim of improving the teacher's pedagogical practice, a methodological guide was designed and implemented for teaching the Acatha accounting software to second-year Baccalaureate in Accounting students. This guide addresses key elements of the curriculum, units of competence, learning objectives, content, teaching methods, evaluation, teaching resources and legal regulations. The results obtained after its application showed an average increase of 1.06 units in the evaluation of eight essential elements of the software, which suggests a positive impact on student learning.