Influence of learning structures in the formation of skills in management accounting: a deep look

The study analyzes the deficiency in the formation of key competencies in management accounting, particularly in Latin America, where many programs focus on technical aspects instead of the development of analytical, problem-solving, and decision-making skills. Its objective is to analyze the learning structures that favor these skills, focusing on pedagogical methodologies and the use of technologies in Latin America. To do so, a mixed design with quantitative and qualitative methods was used, collecting data from 1,500 students and forty teachers from 10 Latin American universities through surveys, interviews, and analysis of study plans. The data were analyzed using SPSS and NVivo. The results showed that the most used pedagogical methods are Problem-Based Learning (PBL) and Business Simulation. Accounting software is the most used technological tool, followed by business simulation and learning platforms. It was observed that interactive methods (PBL, Simulation) are associated with higher academic performance than traditional ones, and students perceive them as more effective. The findings of the study highlight the trend towards the adoption of active pedagogical methods and the use of technologies in the teaching of management accounting. It is confirmed that interactive methods such as PBL and Business Simulation favour the development of key competences and higher academic performance. Therefore, educational institutions are recommended to adopt interactive teaching methods to improve student training.

• Váldodahkki: Kwan Chung, Chap Kau (author)
• Eará dahkkit: Alegre Brítez, Miguel Ángel (author)
• Materiálatiipa: article
• Giella: spa
• Almmustuhtton: 2025
• Fáttát: contabilidad gerencial, competencias profesionales, métodos interactivos, aprendizaje, tecnología; Formación; management accounting, professional competences, interactive methods, learning, technology; Training
• Liŋkkat: https://identidadbolivariana.itb.edu.ec/index.php/identidadbolivariana/article/view/337