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Artículos de Investigación

Vol. 6 Núm. 13 (2026): Revista Simón Rodríguez

Enseñanza de la contabilidad en Educación Básica Regular: Perspectivas estudiantiles en un estudio de caso

Accounting instruction in Regular Basic Education: student perspectives in a case study
Publicado
2026-10-27
Contexto: La formación técnica en Educación Básica Regular articula aprendizajes escolares y oportunidades productivas locales en contextos de alta informalidad. Objetivo: Analizar las percepciones de estudiantes sobre la relación entre el perfil profesional docente, las metodologías activas y su motivación, identidad profesional y aprendizaje técnico en la especialidad de Contabilidad. Método: Estudio cualitativo de caso explicativo con 22 estudiantes de cuarto y quinto de secundaria de una institución pública de Villa María del Triunfo (2025); el equipo aplicó 14 entrevistas semiestructuradas y dos grupos focales, con análisis temático y triangulación entre técnicas. Resultados: De los 22 participantes, 15 valoran la experiencia profesional del docente contador; 18 asocian Aprendizaje Basado en Proyectos y Lean Canvas con mayor involucramiento; 16 señalan brecha en software contable; 11 de 12 estudiantes de quinto describen como más concreta la orientación vocacional atribuida al docente contador. Conclusiones: La articulación entre experiencia profesional docente, metodologías activas y contexto local favorece la pertinencia percibida de la formación contable, con debilidades persistentes en competencias digitales.
Context: Technical training within the regular basic education system bridges school-based learning with local economic opportunities, particularly in settings characterized by high levels of informality. Objective: To analyze student perceptions regarding the relationship between the professional profile of instructors, the use of active teaching methodologies, and students' own motivation, professional identity, and technical learning within the field of accounting. Method: A qualitative, explanatory case study was conducted with 22 students in the fourth and fifth years of secondary school at a public institution in Villa María del Triunfo (2025). Data collection included 14 semi-structured interviews and two focus groups, followed by thematic analysis and triangulation across these techniques. Results: Among the 22 participants, 15 valued the professional experience of their accounting instructors; 18 associated Project-Based Learning and the "Lean Canvas" framework with higher levels of engagement; 16 identified a gap regarding accounting software; and 11 out of 12 fifth-year students described the vocational guidance provided by their accounting instructors as more concrete. Conclusions: The integration of instructors' professional experience, active teaching methodologies, and the local context enhances the perceived relevance of accounting training, though persistent weaknesses remain regarding digital competencies.
Número:
Vol. 6 Núm. 13 (2026): Revista Simón Rodríguez
Sección:
Artículos de Investigación

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