Innovation in accounting education through the integration of accounting simulators and virtual environments aimed at strengthening and developing professional competencies

Abstract

The study analyzes the influence of pedagogical strategies on technical accounting learning among technical high school students in Ecuador, focusing on the Monseñor Leónidas Proaño Educational Unit. It identified the predominance of traditional methodologies with limited technological integration, leading to student dissatisfaction and restricted development of professional competencies. Using a mixed-methods approach, surveys and interviews were conducted with students, teachers, and administrators, revealing challenges related to access, quality, and equity in learning. The findings show that more than half of the participants consider current strategies ineffective and feel inadequately prepared for the labor market. In response, the study proposes a competency-based pedagogical strategy incorporating active learning, simulators, and virtual environments such as Google Classroom, Canva, and Excel. These tools enhance practical skills, foster engagement, and connect theory with real-world contexts. The study concludes that pedagogical innovation and technological integration are essential to achieve meaningful learning, improve educational quality, and prepare students for contemporary labor market demands. Additionally, the proposal supports the development of digital skills, critical thinking, and learner autonomy, contributing to a comprehensive education aligned with current social and productive needs.