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The incorporation of a virtual classroom into the course "Analysis and Interpretation of Financial Statements" represents an innovative strategy aimed at strengthening the teaching and learning process in the university context. This study aimed to evaluate students' perceptions of the use of this digital tool and its impact on their understanding of financial content. To this end, a questionnaire was administered to two groups of 30 students, analyzing aspects such as frequency of use, perceived usefulness, most effective resources, impact on academic performance, and ease of use of the platform. The results showed that the experimental group achieved a significant increase in academic performance compared to the control group (p < 0.05). The mean grade of the experimental group increased from 3.2 to 4.1, while the control group showed a smaller increase (from 3.3 to 3.6). Furthermore, the platform was perceived as accessible and easy to use by most participants.
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