Modelo de enseñanza-aprendizaje basado en proyectos de intervención contable en la educación universitaria

Marino José Palacios Copete

doi:10.48204/j.colonciencias.v13n1.a7924

Submitted August 13, 2025

Published 2026-01-14

Artículos

Vol. 13 No. 1 (2026): Revista Colón Ciencias, Tecnología y Negocios

Teaching-learning model based on accounting intervention projects in university education

Marino José Palacios Copete⁺⁻

DOI https://doi.org/10.48204/j.colonciencias.v13n1.a7924

PDF (Español (España))

References

DOI: 10.48204/j.colonciencias.v13n1.a7924

Published: 2026-01-14

How to Cite

Palacios Copete, M. J. (2026). Teaching-learning model based on accounting intervention projects in university education. Revista Colón Ciencias, Tecnología Y Negocios, 13(1), 31–49. https://doi.org/10.48204/j.colonciencias.v13n1.a7924

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

Abstract

Accounting education in higher education faces the challenge of articulating theoretical content with real-world problems to develop technical, ethical, and social competencies. The objective of this research was to analyze and systematize the experience of implementing a teaching-learning model based on accounting intervention projects, identifying the competencies developed and the institutional results achieved in university and organizational contexts. The methodology of this study is considered qualitative, descriptive, and explanatory, grounded in critical hermeneutics: an interpretive approach that reconstructs the meanings of educational practice and examines assumptions, tensions, and institutional conditions to improve it. Twenty-two project reports (2021–2024) from the School of Accounting at the San Miguelito Regional University Center (CRUSAM) were analyzed, and semi-structured interviews were conducted with five faculty advisors. Document analysis forms and interview guides were used. The content analysis organized the findings into four dimensions: instructional design, methodological strategies, developed competencies, and institutional results. The results are reflected in the coherence between objectives, methodology, and results; this component reached 86.4%, and explicit instructional planning reached 81.8%. The use of validated instruments was recorded at 72.7%, and continuous formative assessment at 68.2%. Critical reflection was evident in 63.6% of the projects, representing the main area for improvement. Projects with greater planning, validation, and formative follow-up produced organizational diagnoses, manuals, improvement proposals, and internal control recommendations; they also showed progress in organizational diagnosis, critical analysis, technical writing, collaborative work, and ethical responsibility. This allows us to conclude that the systematization supports a cyclical and flexible model that integrates planning, execution, evaluation, and reflection, which helps to deepen critical reflection and reinforces methodological rigor in future curriculum cohorts.

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