Implementation of proposal BCC: Application of accounting practice from virtuality in the teaching-learning process in the subject of accounting

Abstract

The application of accounting practice in the teaching and learning process of students in the Accounting specialty of the UEF "Amaryllis Fuentes Alcívar" in the city of Guayaquil, is of vital importance to strengthen the theoretical knowledge acquired during the student life in the accounting high school, since According to what has been observed, it is determined that there is a lack of accounting criteria and deficient knowledge for the resolution of transactional problems and construction of the accounting process of a company in a complex and advanced manner. It is necessary to reinforce these difficulties with constant accounting practice, throughout the teaching - learning process. The proposed proposal is that through digital media such as Google Meet, murals and virtual whiteboards, the transfer and construction of significant knowledge is developed, through the formation of collaborative teams on the network. Theoretical and empirical methods have been considered as: logical historical, hypothetical-deductive, analytical-synthetic, scientific observation, the survey, the interview and sampling as a statistical method, also considering the logical framework methodology. Regarding the variables under study, more than 20 scientific articles were analyzed in academic google, educational journals such as Redalyc, Scielo, Mendive etc. In conclusion, promoting the accounting practice in the educational setting and in the current context of the health crisis has a social and economic impact for the student himself; since it will develop the effective and necessary competencies for its adequate development in the workplace, thus allowing, to enjoy better opportunities in the professional framework.