Transformación en la enseñanza de la contabilidad mediante la integración de simuladores contables y entornos digitales, enfocados en el desarrollo y consolidación de habilidades y competencias profesionales

The research aimed to propose an effective pedagogical strategy to improve the training of future Technical High School Graduates in Accounting, focusing on their preparation for the labour market. A methodology with a critical propositional approach was used, combining qualitative and quantitative properties. The scope of the research focused on the methods employed to assess the phenomenon in question. The results obtained indicate that teachers recognise the importance of supporting the institution to promote better implementation of virtual classrooms. This suggests that digital tools, when applied appropriately, can adapt to the characteristics of each subject, fostering an innovative type of learning that supports the development of diverse skills and learning styles, allowing students to stay updated and achieve meaningful learning outcomes. However, it is concluded that teachers lack the necessary skills to use virtual tools effectively and do not show sufficient willingness to implement strategies on this platform. Consequently, it is considered that a new approach in cyberspace, based on pedagogical methods and innovative technologies, could offer an alternative view of learning, where the use of interactive resources is essential to create more dynamic and effective teaching spaces.