Comprehensive Diagnosis and Dendrograms: Model for Understanding Students and Their Learning Styles

Objective: To characterize socially, economically and culturally, as well as analyze the learning styles of Public Accounting students through a comprehensive diagnosis, and using the VARK model (Fleming & Mills, 1992) for the generation of Dendrograms. Theoretical Framework: The theoretical framework that includes the design of didactic units (Tamayo, Ortega, & Ruiz, 2019), the VARK model (Fleming & Mills, 1992), the theory of learning styles (Honey & Mumford, 1982) complemented by Madrigal (2015), the theory of multiple intelligences (Gardner, 1983) and dendrograms under Ward's method (Gutiérrez Cabello & Salama, 2012). Method: The method consisted of taking samples from three courses of a population of ten semesters of a Public Accounting program, data processing was carried out using the statistical software SPSS version 26. Results and Discussion: The findings provided key information for the knowledge of students and their learning styles, providing empirical evidence that constitutes significant contributions to the field of education, allowing teaching activity to be reoriented in favor of flexible pedagogical approaches that transform the teaching-learning process, being susceptible to replication in any other Academic Program. Research implications: The research generates empirical evidence by deeply approaching students' knowledge and their learning styles. Originality/Value: This original academic product contributes to changing teaching in favor of deep learning based on the knowledge of the students of the Public Accounting program.