Uso de las nuevas tecnologías, prácticas contables en la enseñanza y aprendizaje de la contabilidad

This study aims to analyze the impact of the use of new technologies and accounting practices in the teaching and learning of accounting, exploring the perception of students and teachers about their effectiveness, the challenges they face, and suggestions to improve their implementation. A survey was conducted with 120 students and 20 teachers in the accounting area, using a structured questionnaire that included questions about the perception of technology-based pedagogical strategies, the challenges encountered in their use, and suggestions to improve their implementation. The data were analyzed through descriptive statistics and content analysis. The results revealed that students positively value the use of new technologies in the teaching of accounting, highlighting the effectiveness of strategies such as project-based learning, simulations with accounting software, online collaborative teamwork, and explanatory videos. However, challenges such as lack of training in the use of technologies, lack of access to digital tools, and internet connectivity problems were also identified. It is concluded that the integration of digital tools such as accounting software, online learning platforms and multimedia resources allows students to apply theoretical knowledge to practical situations, develop digital skills essential for the labor market and collaborate with their peers efficiently.