B-learning in the teaching-learning process in technical high school accounting competency

Main Article Content

Franklin Hernán Carrillo López
Segundo Raúl Macas Allauca
César Vicente Ramírez Gutiérrez
Odette Martínez Pérez

Abstract

Introduction: the evolution of technology in the classroom has revolutionized teaching and has allowed wider access to educational resources, greater flexibility in teaching and better implementation, while improving students' comprehension and retention of information. Objective: analyze how the implementation of B-Learning, through a virtual classroom specifically designed for teaching general accounting, affects the teaching-learning process in technical high school. In addition, its impact on the educational quality and professional preparation of students is evaluated. Methodology: the research used a non-experimental cross-sectional design, combining quantitative and qualitative approaches. The study was exploring in nature and the inductive method was used to interpret the data. The sample consisted of 160 students and 6 accounting teachers from the Isabel de Godín Educational Unit. Questionnaires and interviews were used to collect data. Results: the results indicate that 72% of the students’ perceived improvements in their understanding of the topics thanks to these methodologies, and 69% consider that virtual classrooms facilitate learning. In addition, 68% of students prefer to use these types of classrooms to enrich their classes. However, there are still problems related to access to technology and preference for traditional teaching methods, which is reflected in the negative responses ranging from 9% to 17%. Conclusion: in conclusion, through this study it has been possible to determine that the implementation of B-Learning, specifically, the use of virtual classrooms in the teaching of accounting in the technical high school of general accounting, achieves a significant superiority in the understanding of complicated accounting concepts. The results confirm the advantages of digital tools and interactive exercises. General area of study: Education. Specific area of study: General Accounting. Type of study: Original articles.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

Article Details

How to Cite
Carrillo López, F. H., Macas Allauca, S. R., Ramírez Gutiérrez, C. V., & Martínez Pérez, O. (2025). B-learning in the teaching-learning process in technical high school accounting competency. Ciencia Digital, 9(1), 110-129. https://doi.org/10.33262/cienciadigital.v9i1.3285
Section
Artículos

References

Abdulrahaman, M. D., Faruk, N., Oloyede, A. A., Surajudeen-Bakinde, N. T., Olawoyin, L. A., Mejabi, O. V., Imam-Fulani, Y. O., Fahm, A. O., & Azeez, A. L. (2020). Multimedia tools in the teaching and learning processes: A systematic review. Heliyon, 6(11), e05312. https://doi.org/10.1016/j.heliyon.2020.e05312

Aguilar Ponce, L. de J., & Zambrano, L. C. (2022). Uso didáctico de las aulas virtuales en la enseñanza-aprendizaje. Revista Iberoamericana de Tecnología en Educación y Educación en Tecnología, (32), 112-122. https://doi.org/10.24215/18509959.32.e12

Apaza Mayta, D. E. (2022). Competencias digitales docentes y el proceso de enseñanza aprendizaje con modalidad B-learning. Horizontes. Revista de Investigación en Ciencias de la Educación, 6(24), 894–905. https://doi.org/10.33996/revistahorizontes.v6i24.384

Arellano Espinoza, F. J., Pérez Castillo, D. F., Gruezo González, C. A., & Pérez Gaibor, N. C. (2021). Aprendizaje B-learning como enfoque mezclado no agitado con las teorías del aprendizaje. Revista Científica UISRAEL, 8(1e), 93–107. https://doi.org/10.35290/rcui.v8n1e.2021.501

Arroyo Abanto, L. (2021). Diseño blended learning y el proceso de enseñanza-aprendizaje del curso fundamentos de investigación en el instituto Capeco, correspondiente al semestre académico 2018-1 [Tesis de maestría, Universidad Nacional Federico Villarreal, Lima, Perú]. https://repositorio.unfv.edu.pe/handle/20.500.13084/5423

Bolaños Paz, L. J. (2021). Blended learning aplicado a la enseñanza-aprendizaje de la valoración neurológica en profesionales [Tesis de maestría, Universidad ICESI, Santiago de Cali, Colombia]. https://repository.icesi.edu.co/biblioteca_digital/bitstream/10906/88532/1/T02226.pdf

Bolívar Mejía, S. M. (2024). Modalidad B-learning y percepción del logro de competencia formula estados financieros de contabilidad en una institución educativa superior, Ica 2023 [Tesis de maestría, Universidad César Vallejo, Lima, Perú]. https://repositorio.ucv.edu.pe/handle/20.500.12692/134071

Büechele, G. B., Longhi, P. A., Barreiro, M., Picotto, F., & Tenaglia, A. (2024). Reconceptualización en la enseñanza de contabilidad I. Universidad Nacional de La Plata, 424-434. https://sedici.unlp.edu.ar/handle/10915/165659

Castellanos Altamirano, H., & Rocha Trejo, E. (2020). Aplicación de ADDIE en el proceso de construcción de una herramienta educativa distribuida B-learning. Revista Iberoamericana de Tecnología en Educación y Educación en Tecnología, 26, 10-19. https://doi.org/10.24215/18509959.26.e1

Chichande Anzules, Y. M., & Rosado Chichande, K. A. (2023). Entorno virtual de aprendizaje EDMODO para la enseñanza y aprendizaje de la contabilidad en bachillerato. Ciencia Latina Revista Científica Multidisciplinar, 7(3), 6690-6707. https://doi.org/10.37811/cl_rcm.v7i3.6663

Danushka, S. A. N. (2024). Blended learning praxis in delivery of teacher development programmes: a review [20th International Conference on Business Management (ICBM 2024)]. http://dr.lib.sjp.ac.lk/handle/123456789/13004

Garrison, R., & Kanuka, H. (2004). Blended learning: Uncovering its transformative potential in higher education. The Internet and Higher Education, 7(2), 95-105. https://doi.org/10.1016/j.iheduc.2004.02.001

Graham, C. (2004). Blended learning systems: Definition, current trends, and future directions. John Wiley & Sons, Inc. https://www.researchgate.net/publication/258834966_Blended_learning_systems_Definition_current_trends_and_future_directions

Hinojo-Lucena, F.-J., Trujillo-Torres, T. T., Marín-Marín, J. A., & Rodríguez-Jiménez, C. (2020). B-Learning in basic vocational training students for the development of the module of applied sciences I. Mathematics, 8(7), 1102. https://doi.org/10.3390/math8071102

Idrobo Vivar, G. G. (2023). Entorno virtual de aprendizaje con herramientas 4.0 para contabilidad, en tercer año de bachillerato técnico [Tesis de maestría, Universidad Tecnológica Israel, Quito, Ecuador]. https://repositorio.uisrael.edu.ec/handle/47000/4012

López Solis, S. C., Carranco Madrid, S. D. P., & Montecé Mosquera, F. W. (2021). Impacto de las TICs en el proceso de enseñanza y aprendizaje en la educación superior. RECIAMUC, 5(2), 91-100. https://doi.org/10.26820/reciamuc/5.(2).abril.2021.91-100 https://reciamuc.com/index.php/RECIAMUC/article/view/650

López Díaz, N., López Bastida, E. J., Banguela Pérez, I., & Rabassa Puertos, R. (2022). Consecuencias de la enseñanza virtual en estudiantes de licenciatura contabilidad y finanzas, centro universitario cruces. Revista Universidad y Sociedad, 14(3), 714-723. http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S2218-36202022000300714&lng=es&tlng=es.

Lopes, S., Simões, J., Lourenço, J. & Morais, J. (2024). The flipped classroom optimized through gamification and team-based learning. Open Education Studies, 6(1), 20220227. https://doi.org/10.1515/edu-2022-0227

Martín-Martínez, L., Vela, E., & Sainz, V. (2024). B-learning: dependent on the course or the teacher? The Journal of Educators Online, 21(1). https://doi.org/10.9743/jeo.2024.21.1.12

Maureira-Cabrera, O., Vásquez-Astudillo, M., Garrido-Valdenegro, F., & Olivares-Silva, M. J. (2020). Evaluación y coevaluación de aprendizajes en blended learning en educación superior. Alteridad, 15(2), 174-189. https://doi.org/10.17163/alt.v15n2.2020.04

Novoa Castillo, P. F., Cancino Verde, R. F., Uribe Hernández, Y. C., Garro Aburto, L. L., & Mendez Ilizarbe, G. S. (2020). El aprendizaje ubicuo en el proceso de enseñanza aprendizaje. Revista Multi-Ensayos, 2-8. https://doi.org/10.5377/multiensayos.v0i0.9331. https://camjol.info/index.php/multiensayos/article/view/9331/10706

Ortiz Martínez, E., Santos Jaén, J. M., & Gras Gil, E. (2022). Educación superior y tutoría: uso del aula virtual en contabilidad. Digital Education Review, 42, 16-33. https://doi.org/10.1344/der.2022.42.16-33

Platonova, R. I., Orekhovskaya, N. A., Dautova, S. B., Martynenko, E. V., Kryukova, N. I., & Demir, S. (2022). Blended learning in higher education: diversifying models and practical recommendations for researchers. Frontiers in Education, 7. https://doi.org/10.3389/feduc.2022.957199

Ramírez-Sosa, M. A., & Peña-Estrada, C. C. (2022). B-learning para mejorar el proceso de enseñanza y aprendizaje. Revista Docentes 2.0, 15(2), 5–16. https://doi.org/10.37843/rted.v15i2.309

Sayed Munna, A., & Kalam, A. (2021). Teaching and learning process to enhance teaching effectiveness: a literature review. International Journal of Humanities and Innovation (IJHI), 4(1), 1-4. https://www.humanistudies.com/ijhi/article/view/102/85

Soler Morejón, C. de D., & Borjas Borjas, F. (2020). Experiencias del b-learning en el curso “Pedagogía básica para la Educación Superior”. Educación Médica Superior, 34(4), http://scielo.sld.cu/scielo.php?script=sci_arttext&pid=S0864-21412020000400003&lng=es&tlng=es.

Turnbull, D., Chugh, R., & Luck, J. (2021). Transitioning to E-Learning during the COVID-19 pandemic: how have higher education institutions responded to the challenge? Education and Information Technologies, 26, 6401-6419. https://doi.org/10.1007/s10639-021-10633-w

Zhang, R. (2020). Exploring blended learning experiences through the community of inquiry framework. Language Learning & Technology, 24(1), 38–53. https://scholarspace.manoa.hawaii.edu/server/api/core/bitstreams/d2781154-b6ac-4e48-8682-68d8bfed7313/content

Most read articles by the same author(s)