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Submitted August 12, 2025
Published 2026-01-14

Artículos

Vol. 4 No. 1 (2026): CPA Panamá

Methodological difficulties in intervention projects among accounting students


DOI https://doi.org/10.48204/2953-3147.7922

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References
DOI: 10.48204/2953-3147.7922

Published: 2026-01-14

How to Cite

Palacios Copete, M. J. (2026). Methodological difficulties in intervention projects among accounting students. CPA Panamá, 4(1), 67–89. https://doi.org/10.48204/2953-3147.7922

Abstract

The research conducted at the Regional University Center of San Miguelito aims to identify and analyze the methodological difficulties faced by students of the Master's in Accounting when developing their intervention projects. A mixed methodology was used, combining quantitative and qualitative approaches. The results revealed deficiencies in problem formulation, weak use of theoretical frameworks, and difficulties in report structuring. A validated survey (?=0.987; ?=0.988) was applied to 50 students, and semi-structured interviews were conducted with five professors. Factor analysis identified six key dimensions: general attitude, social skills, academic commitment, technical competencies, autonomy, and emotional well-being. Difficulties were associated with lack of work experience and weak research skills. It is concluded that it is necessary to strengthen methodological guidance, implement teaching support strategies, and design training programs in data collection techniques and academic writing. This research provides a solid foundation for improving postgraduate programs and future studies in accounting education.

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