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24MEpsPhID4+HkVR6OzsvGJkup6YzWaSkpLo6+ujo6MDvV5PVFQUPT09eDyeG2gKpODKkQOgqam= Jzz/dwENLH6KgoJDY6Biqv/4rdXVHqamtwRhqJCQkBE3TcDqd+Px+xowZzT/98z3kTpmMNSyMii= 1b2VO15xrAAKKjo3n55ZdpaWlhcHCQkydPkpuby+rVq3n66adZv34933///Q+6nZmZyQMPPMD69= evJzs6mv78fp9PJwoUL8fl87Ny5kx07dtwQuN/+9reBpqAofPzxx5hMJpYtW8Ybb7xBXV3ddWfI= kXINaH6vj5PHT/DG669TVlZG5vhMxiSNoahzDi0tLVxob6enuwdFUUhMSiIpKZHEMYmEh0fgdrv= Z8Mmn7NyxE+eg47oLDt1fq6qqyMzMpLW1lQULFrB27VrMZjMNDQ03dDgsLIwpU6YA4HK56OrqIj= s7m88//xybzUZISAiqqt4QtOLiYrZv305DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz= /DKf65lXuk8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4u= DkVRWLt2Ld988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6= dy0MPPURcXBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0f= x++vsHON92nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/= vjHP/LCCy/Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56J= Eyeyf//+H/RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampo= a3G43DzzwAOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqor= W1NfhubW0t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx= 3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D= "28" alt=3D"" style=3D"margin-left:449.75pt; position:absolute" /></span><a= id=3D"_heading_h.gjdgxs"></a><span class=3D"awspan" style=3D"font-size:18p= t; font-weight:bold">Evaluaci=C3=B3n de herramientas inform=C3=A1ticas para= mejorar las competencias digitales empresariales dirigidas a estudiantes d= el bachillerato t=C3=A9cnico de servicios en contabilidad</span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:14pt"><sp= an class=3D"awspan" style=3D"font-size:14pt; font-style:italic">Evaluation = of computer tools to improve business digital skills aimed at students of t= he technical baccalaureate of accounting services</span></p><p class=3D"awd= iv" style=3D"margin-right:1pt; margin-left:1pt; font-size:6.5pt"><span clas= s=3D"awspan" style=3D"font-size:6.5pt">1</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspa= n" style=3D"font-size:10pt">Alison Ariana Sabando Fuentes</span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><sp= an class=3D"awspan" style=3D"font-size:10pt">https://orcid.org/0009-0009-07= 70-9323</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left= :1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Unive= rsidad Bolivariana del Ecuador (UBE), Dur=C3=A1n, Ecuador.</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><s= pan class=3D"awspan" style=3D"font-size:10pt">Maestr=C3=ADa en Educaci=C3= =B3n menci=C3=B3n en pedagog=C3=ADa en entornos digitales</span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"mailto:a= asabandof@ube.edu.ec" style=3D"text-decoration:none"><span class=3D"awspan"= style=3D"font-size:10pt; text-decoration:underline; color:#0563c1">aasaban= dof@ube.edu.ec</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt;= font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt"> </sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-= size:6.5pt"><span class=3D"awspan" style=3D"font-size:6.5pt">2</span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt= "><span class=3D"awspan" style=3D"font-size:10pt">Jessica Mariuxi Aguirre R= omero</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">https:/= /orcid.org/0009-0000-2392-2030</span></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">Universidad Bolivariana del Ecuador (UBE), Dur=C3=A1n, = Ecuador.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-lef= t:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Maes= tr=C3=ADa en Educaci=C3=B3n menci=C3=B3n en pedagog=C3=ADa en entornos digi= tales</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt"><a href=3D"mailto:jmaguirrer@ube.edu.ec" style=3D"text-decoration:none"= ><span class=3D"awspan" style=3D"font-size:10pt; text-decoration:underline;= color:#0563c1">jmaguirrer@ube.edu.ec</span></a></p><p class=3D"awdiv" styl= e=3D"margin-right:1pt; margin-left:1pt; font-size:6.5pt"><span class=3D"aws= pan" style=3D"font-size:6.5pt">3</span></p><p class=3D"awdiv" style=3D"marg= in-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">Katty Lagos Ortiz</span></p><p class=3D"awdiv" style=3D= "margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" = style=3D"font-size:10pt">https://orcid.org/0000-0002-2510-7416</span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt= "><span class=3D"awspan" style=3D"font-size:10pt">Universidad Bolivariana d= el Ecuador (UBE), Dur=C3=A1n, Ecuador.</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><a href=3D"mailto:kalagoso@ube.edu.e= c" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"font-size= :10pt; text-decoration:underline; color:#0563c1">kalagoso@ube.edu.ec</span>= </a></p><p style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-family:Calibri; font-size:10pt"> </sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-= size:6.5pt"><span class=3D"awspan" style=3D"font-size:6.5pt">4</span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt= "><span class=3D"awspan" style=3D"font-size:10pt">Segress Garc=C3=ADa Hevia= </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; f= ont-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">https://orci= d.org/0000-0002-6178-9872</span></p><p class=3D"awdiv" style=3D"margin-righ= t:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"fon= t-size:10pt">Universidad Bolivariana del Ecuador (UBE), Dur=C3=A1n, Ecuador= .</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt">= <a href=3D"mailto:sgarciah@ube.edu.ec" style=3D"text-decoration:none"><span= class=3D"awspan" style=3D"font-size:10pt; text-decoration:underline; color= :#0563c1">sgarciah@ube.edu.ec</span></a></p><p style=3D"margin-right:1pt; m= argin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:1= 0pt"> </span><span class=3D"awspan" style=3D"font-family:Calibri; font= -size:10pt"> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt; font-size:10pt"><a id=3D"_heading_h.30j0zll"></a><span class=3D= "awspan" style=3D"font-size:10pt; font-weight:bold">Art=C3=ADculo de Invest= igaci=C3=B3n Cient=C3=ADfica y Tecnol=C3=B3gica</span></p><p class=3D"awdiv= " style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class= =3D"awspan" style=3D"font-size:10pt">Enviado: 16/01/2025</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">Revisado: 18/02/2025</span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10= pt"><span class=3D"awspan" style=3D"font-size:10pt">Aceptado: 13/03/2025</s= pan></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font= -size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Publicado:02/04= /2025</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">DOI: </= span><a href=3D"https://doi.org/10.33262/visionariodigital.v9i2.3365" style= =3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt; font-size:10pt"><a href=3D"https://doi.org/10.33262/v= isionariodigital.v9i2.3365" style=3D"text-decoration:none"><span class=3D"a= wspan" style=3D"font-size:10pt; font-weight:bold; text-decoration:underline= ; color:#0563c1">https://doi.org/10.33262/visionariodigital.v9i2.3365</span= ></a></p><p style=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><sp= an class=3D"awspan" style=3D"font-family:Calibri; font-size:11pt">  </= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fon= t-size:11pt"><span class=3D"awspan" style=3D"font-size:11pt; font-weight:bo= ld">C=C3=ADtese:</span><span class=3D"awspan" style=3D"font-size:11pt"> </s= pan></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font= -size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Sabando</span><= span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.1pt"> </spa= n><span class=3D"awspan" style=3D"font-size:10pt">Fuentes,</span><span clas= s=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.1pt"> </span><span c= lass=3D"awspan" style=3D"font-size:10pt">A.</span><span class=3D"awspan" st= yle=3D"font-size:10pt; letter-spacing:0.1pt"> </span><span class=3D"awspan"= style=3D"font-size:10pt">A.,</span><span class=3D"awspan" style=3D"font-si= ze:10pt; letter-spacing:0.1pt"> </span><span class=3D"awspan" style=3D"font= -size:10pt">Aguirre</span><span class=3D"awspan" style=3D"font-size:10pt; l= etter-spacing:0.1pt"> </span><span class=3D"awspan" style=3D"font-size:10pt= ">Romero,</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spac= ing:0.1pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">J.</span= ><span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.1pt"> </s= pan><span class=3D"awspan" style=3D"font-size:10pt">M.,</span><span class= =3D"awspan" style=3D"font-size:10pt; letter-spacing:0.1pt"> </span><span cl= ass=3D"awspan" style=3D"font-size:10pt">Lagos</span><span class=3D"awspan" = style=3D"font-size:10pt; letter-spacing:0.1pt"> </span><span class=3D"awspa= n" style=3D"font-size:10pt">Ortiz,</span><span class=3D"awspan" style=3D"fo= nt-size:10pt; letter-spacing:0.1pt"> </span><span class=3D"awspan" style=3D= "font-size:10pt">K.,</span><span class=3D"awspan" style=3D"font-size:10pt; = letter-spacing:0.1pt"> </span><span class=3D"awspan" style=3D"font-size:10p= t">&</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spaci= ng:0.1pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">Garc=C3= =ADa</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:0= .1pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">Hevia,</span>= <span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.1pt"> </sp= an><span class=3D"awspan" style=3D"font-size:10pt">S. (2025).</span><span c= lass=3D"awspan" style=3D"font-size:10pt; letter-spacing:2.75pt"> </span><sp= an class=3D"awspan" style=3D"font-size:10pt">Evaluaci=C3=B3n</span><span cl= ass=3D"awspan" style=3D"font-size:10pt; letter-spacing:2.75pt"> </span><spa= n class=3D"awspan" style=3D"font-size:10pt">de</span><span class=3D"awspan"= style=3D"font-size:10pt; letter-spacing:2.75pt"> </span><span class=3D"aws= pan" style=3D"font-size:10pt">herramientas</span><span class=3D"awspan" sty= le=3D"font-size:10pt; letter-spacing:2.75pt"> </span><span class=3D"awspan"= style=3D"font-size:10pt">inform=C3=A1ticas</span><span class=3D"awspan" st= yle=3D"font-size:10pt; letter-spacing:2.75pt"> </span><span class=3D"awspan= " style=3D"font-size:10pt">para</span><span class=3D"awspan" style=3D"font-= size:10pt; letter-spacing:2.75pt"> </span><span class=3D"awspan" style=3D"f= ont-size:10pt">mejorar</span><span class=3D"awspan" style=3D"font-size:10pt= ; letter-spacing:2.75pt"> </span><span class=3D"awspan" style=3D"font-size:= 10pt">las</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spac= ing:2.75pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">compete= ncias digitales</span><span class=3D"awspan" style=3D"font-size:10pt; lette= r-spacing:0.05pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">e= mpresariales</span><span class=3D"awspan" style=3D"font-size:10pt; letter-s= pacing:0.05pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">diri= gidas</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:= 0.05pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">a</span><sp= an class=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.05pt"> </span= ><span class=3D"awspan" style=3D"font-size:10pt">estudiantes</span><span cl= ass=3D"awspan" style=3D"font-size:10pt; letter-spacing:0.05pt"> </span><spa= n class=3D"awspan" style=3D"font-size:10pt">del</span><span class=3D"awspan= " style=3D"font-size:10pt; letter-spacing:0.05pt"> </span><span class=3D"aw= span" style=3D"font-size:10pt">bachillerato</span><span class=3D"awspan" st= yle=3D"font-size:10pt; letter-spacing:0.05pt"> </span><span class=3D"awspan= " style=3D"font-size:10pt">t=C3=A9cnico</span><span class=3D"awspan" style= =3D"font-size:10pt; letter-spacing:0.05pt"> </span><span class=3D"awspan" s= tyle=3D"font-size:10pt">de</span><span class=3D"awspan" style=3D"font-size:= 10pt; letter-spacing:0.05pt"> </span><span class=3D"awspan" style=3D"font-s= ize:10pt">servicios</span><span class=3D"awspan" style=3D"font-size:10pt; l= etter-spacing:0.05pt"> </span><span class=3D"awspan" style=3D"font-size:10p= t">en contabilidad.</span><span class=3D"awspan" style=3D"font-size:10pt; l= etter-spacing:41.65pt"> </span><span class=3D"awspan" style=3D"font-size:10= pt">Visionario</span><span class=3D"awspan" style=3D"font-size:10pt; letter= -spacing:41.65pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">D= igital,</span><span class=3D"awspan" style=3D"font-size:10pt; letter-spacin= g:41.65pt"> </span><span class=3D"awspan" style=3D"font-size:10pt">9(2),</s= pan><span class=3D"awspan" style=3D"font-size:10pt; letter-spacing:41.65pt"= > </span><span class=3D"awspan" style=3D"font-size:10pt">6-23. </span><a hr= ef=3D"https://doi.org/10.33262/visionariodigital.v9i2.3365" style=3D"text-d= ecoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt; font-size:10pt"><a href=3D"https://doi.org/10.33262/visionariod= igital.v9i2.3365" style=3D"text-decoration:none"><span class=3D"awspan" sty= le=3D"font-size:10pt; text-decoration:underline; color:#0563c1">https://doi= .org/10.33262/visionariodigital.v9i2.3365</span></a></p><p style=3D"margin-= right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D= "font-size:10pt"> </span></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt; font-size:8pt"><span class=3D"awspan" style=3D"font-s= ize:8pt; font-weight:bold">VISIONARIO</span><span class=3D"awspan" style=3D= "font-size:8pt; font-weight:bold; letter-spacing:0.75pt"> </span><span clas= s=3D"awspan" style=3D"font-size:8pt; font-weight:bold">DIGITAL,</span><span= class=3D"awspan" style=3D"font-size:8pt; font-weight:bold; letter-spacing:= 0.75pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">es</span><sp= an class=3D"awspan" style=3D"font-size:8pt; letter-spacing:0.75pt"> </span>= <span class=3D"awspan" style=3D"font-size:8pt">una</span><span class=3D"aws= pan" style=3D"font-size:8pt; letter-spacing:0.75pt"> </span><span class=3D"= awspan" style=3D"font-size:8pt">revista</span><span class=3D"awspan" style= =3D"font-size:8pt; letter-spacing:0.75pt"> </span><span class=3D"awspan" st= yle=3D"font-size:8pt">cient=C3=ADfica,</span><span class=3D"awspan" style= =3D"font-size:8pt; letter-spacing:0.75pt"> </span><span class=3D"awspan" st= yle=3D"font-size:8pt; font-weight:bold">trimestral,</span><span class=3D"aw= span" style=3D"font-size:8pt; letter-spacing:0.75pt"> </span><span class=3D= "awspan" style=3D"font-size:8pt">que</span><span class=3D"awspan" style=3D"= font-size:8pt; letter-spacing:0.75pt"> </span><span class=3D"awspan" style= =3D"font-size:8pt">se</span><span class=3D"awspan" style=3D"font-size:8pt; = letter-spacing:0.75pt"> </span><span class=3D"awspan" style=3D"font-size:8p= t">publicar=C3=A1</span><span class=3D"awspan" style=3D"font-size:8pt; lett= er-spacing:0.75pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">e= n</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:0.75p= t"> </span><span class=3D"awspan" style=3D"font-size:8pt">soporte</span><sp= an class=3D"awspan" style=3D"font-size:8pt; letter-spacing:0.75pt"> </span>= <span class=3D"awspan" style=3D"font-size:8pt">electr=C3=B3nico tiene</span= ><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </= span><span class=3D"awspan" style=3D"font-size:8pt">como</span><span class= =3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </span><span c= lass=3D"awspan" style=3D"font-size:8pt; font-weight:bold">misi=C3=B3n</span= ><span class=3D"awspan" style=3D"font-size:8pt; font-weight:bold; letter-sp= acing:-0.35pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">contr= ibuir</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-= 0.35pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">a</span><spa= n class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </span>= <span class=3D"awspan" style=3D"font-size:8pt">la</span><span class=3D"awsp= an" style=3D"font-size:8pt">  </span><span class=3D"awspan" style=3D"f= ont-size:8pt; letter-spacing:-0.35pt"> </span><span class=3D"awspan" s= tyle=3D"font-size:8pt">formaci=C3=B3n</span><span class=3D"awspan" style=3D= "font-size:8pt; letter-spacing:-0.35pt"> </span><span class=3D"awspan" styl= e=3D"font-size:8pt">de</span><span class=3D"awspan" style=3D"font-size:8pt;= letter-spacing:-0.35pt"> </span><span class=3D"awspan" style=3D"font-size:= 8pt">profesionales</span><span class=3D"awspan" style=3D"font-size:8pt; let= ter-spacing:-0.35pt"> </span><span class=3D"awspan" style=3D"font-size:8pt"= >competentes</span><span class=3D"awspan" style=3D"font-size:8pt; letter-sp= acing:-0.35pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">con</= span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"= > </span><span class=3D"awspan" style=3D"font-size:8pt">visi=C3=B3n</span><= span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </sp= an><span class=3D"awspan" style=3D"font-size:8pt">human=C3=ADstica</span><s= pan class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </spa= n><span class=3D"awspan" style=3D"font-size:8pt">y</span><span class=3D"aws= pan" style=3D"font-size:8pt; letter-spacing:-0.35pt"> </span><span class=3D= "awspan" style=3D"font-size:8pt">cr=C3=ADtica que</span><span class=3D"awsp= an" style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span class=3D"a= wspan" style=3D"font-size:8pt">sean</span><span class=3D"awspan" style=3D"f= ont-size:8pt; letter-spacing:-0.5pt"> </span><span class=3D"awspan" style= =3D"font-size:8pt">capaces</span><span class=3D"awspan" style=3D"font-size:= 8pt; letter-spacing:-0.5pt"> </span><span class=3D"awspan" style=3D"font-si= ze:8pt">de</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spac= ing:-0.5pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">exponer<= /span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.5pt"= > </span><span class=3D"awspan" style=3D"font-size:8pt">sus</span><span cla= ss=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span = class=3D"awspan" style=3D"font-size:8pt">resultados</span><span class=3D"aw= span" style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span class=3D= "awspan" style=3D"font-size:8pt">investigativos</span><span class=3D"awspan= " style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span class=3D"aws= pan" style=3D"font-size:8pt">y</span><span class=3D"awspan" style=3D"font-s= ize:8pt; letter-spacing:-0.5pt"> </span><span class=3D"awspan" style=3D"fon= t-size:8pt">cient=C3=ADficos</span><span class=3D"awspan" style=3D"font-siz= e:8pt; letter-spacing:-0.5pt"> </span><span class=3D"awspan" style=3D"font-= size:8pt">en</span><span class=3D"awspan" style=3D"font-size:8pt; letter-sp= acing:-0.5pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">la</sp= an><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.5pt"> <= /span><span class=3D"awspan" style=3D"font-size:8pt">misma</span><span clas= s=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span c= lass=3D"awspan" style=3D"font-size:8pt">medida</span><span class=3D"awspan"= style=3D"font-size:8pt; letter-spacing:-0.5pt"> </span><span class=3D"awsp= an" style=3D"font-size:8pt">que</span><span class=3D"awspan" style=3D"font-= size:8pt; letter-spacing:-0.5pt"> </span><span class=3D"awspan" style=3D"fo= nt-size:8pt">se</span><span class=3D"awspan" style=3D"font-size:8pt; letter= -spacing:-0.5pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">pro= mueva mediante su intervenci=C3=B3n cambios positivos en la sociedad. </spa= n><a href=3D"https://visionariodigital.org" style=3D"text-decoration:none">= </a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font= -size:8pt"><a href=3D"https://visionariodigital.org" style=3D"text-decorati= on:none"><span class=3D"awspan" style=3D"font-size:8pt; text-decoration:und= erline; color:#0563c1">https://visionariodigital.org</span></a></p><p style= =3D"margin-right:1pt; margin-left:1pt; font-size:8pt"><span class=3D"awspan= " style=3D"font-size:8pt; color:#0563c1"> </span></p><p class=3D"awdiv= " style=3D"margin-right:1pt; margin-left:1pt; font-size:8pt"><span class=3D= "awspan" style=3D"font-size:8pt">La</span><span class=3D"awspan" style=3D"f= ont-size:8pt; letter-spacing:1.65pt"> </span><span class=3D"awspan" style= =3D"font-size:8pt">revista</span><span class=3D"awspan" style=3D"font-size:= 8pt; letter-spacing:1.65pt"> </span><span class=3D"awspan" style=3D"font-si= ze:8pt">es</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spac= ing:1.65pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">editada<= /span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:1.65pt"= > </span><span class=3D"awspan" style=3D"font-size:8pt">por</span><span cla= ss=3D"awspan" style=3D"font-size:8pt; letter-spacing:1.65pt"> </span><span = class=3D"awspan" style=3D"font-size:8pt">la</span><span class=3D"awspan" st= yle=3D"font-size:8pt; letter-spacing:1.65pt"> </span><span class=3D"awspan"= style=3D"font-size:8pt">Editorial</span><span class=3D"awspan" style=3D"fo= nt-size:8pt; letter-spacing:1.65pt"> </span><span class=3D"awspan" style=3D= "font-size:8pt">Ciencia</span><span class=3D"awspan" style=3D"font-size:8pt= ; letter-spacing:1.65pt"> </span><span class=3D"awspan" style=3D"font-size:= 8pt">Digital</span><span class=3D"awspan" style=3D"font-size:8pt; letter-sp= acing:1.65pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">(Edito= rial</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:1.= 65pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">de</span><span= class=3D"awspan" style=3D"font-size:8pt; letter-spacing:1.65pt"> </span><s= pan class=3D"awspan" style=3D"font-size:8pt">prestigio</span><span class=3D= "awspan" style=3D"font-size:8pt; letter-spacing:1.65pt"> </span><span class= =3D"awspan" style=3D"font-size:8pt">registrada</span><span class=3D"awspan"= style=3D"font-size:8pt; letter-spacing:1.65pt"> </span><span class=3D"awsp= an" style=3D"font-size:8pt">en</span><span class=3D"awspan" style=3D"font-s= ize:8pt; letter-spacing:1.65pt"> </span><span class=3D"awspan" style=3D"fon= t-size:8pt">la</span><span class=3D"awspan" style=3D"font-size:8pt; letter-= spacing:1.65pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">C=C3= =A1mara Ecuatoriana de Libro con No de Afiliaci=C3=B3n 663) </span><a href= =3D"http://www.celibro.org.ec" style=3D"text-decoration:none"></a></p><p cl= ass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:8pt"><a= href=3D"http://www.celibro.org.ec" style=3D"text-decoration:none"><span cl= ass=3D"awspan" style=3D"font-size:8pt; text-decoration:underline; color:#05= 63c1">www.celibro.org.ec</span></a></p><p class=3D"awdiv" style=3D"margin-r= ight:1pt; margin-left:1pt; font-size:8pt"><span class=3D"awspan" style=3D"f= ont-size:8pt">Esta</span><span class=3D"awspan" style=3D"font-size:8pt; let= ter-spacing:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:8pt"= >revista</span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacin= g:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">est=C3=A1= </span><span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.15p= t"> </span><span class=3D"awspan" style=3D"font-size:8pt">protegida</span><= span class=3D"awspan" style=3D"font-size:8pt; letter-spacing:-0.15pt"> </sp= an><span class=3D"awspan" style=3D"font-size:8pt">bajo</span><span class=3D= "awspan" style=3D"font-size:8pt; letter-spacing:-0.15pt"> </span><span clas= s=3D"awspan" style=3D"font-size:8pt">una</span><span class=3D"awspan" style= =3D"font-size:8pt; letter-spacing:-0.15pt"> </span><span class=3D"awspan" s= tyle=3D"font-size:8pt">licencia</span><span class=3D"awspan" style=3D"font-= size:8pt; letter-spacing:-0.15pt"> </span><span class=3D"awspan" style=3D"f= ont-size:8pt">Creative</span><span class=3D"awspan" style=3D"font-size:8pt;= letter-spacing:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:= 8pt">Commons</span><span class=3D"awspan" style=3D"font-size:8pt; letter-sp= acing:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">Atrib= uci=C3=B3n-No</span><span class=3D"awspan" style=3D"font-size:8pt; letter-s= pacing:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">Come= rcial-Compartir</span><span class=3D"awspan" style=3D"font-size:8pt; letter= -spacing:-0.15pt"> </span><span class=3D"awspan" style=3D"font-size:8pt">Ig= ual 4.0 International. Copia de la licencia: </span><a href=3D"https://crea= tivecommons.org/licenses/by-nc-sa/4.0/deed.es" style=3D"text-decoration:non= e"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; f= ont-size:8pt"><a href=3D"https://creativecommons.org/licenses/by-nc-sa/4.0/= deed.es" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"fon= t-size:8pt; text-decoration:underline; color:#0000ff">https://creativecommo= ns.org/licenses/by-nc-sa/4.0/deed.es</span></a></p><p style=3D"margin-right= :1pt; margin-left:1pt; font-size:8pt"><span class=3D"awspan" style=3D"font-= size:8pt"> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; ma= rgin-left:1pt; font-size:11pt"><span style=3D"height:0pt; display:block; po= sition:absolute; z-index:10"><img src=3D"data:image/jpeg;base64,/9j/4AAQSkZ= JRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXEx= QaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eH= 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><span class=3D"awspan">Software contable, tecnolog=C3=ADa, bachillerato t= =C3=A9cnico, sistema contable, competencias</span></p><p class=3D"awdiv" st= yle=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"f= ont-weight:bold">Resumen </span></p><p class=3D"awdiv" style=3D"margin-righ= t:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"font-weight:bold">I= ntroducci=C3=B3n:</span><span class=3D"awspan" style=3D"font-weight:bold; l= etter-spacing:11.4pt"> </span><span class=3D"awspan">este</span><span class= =3D"awspan" style=3D"letter-spacing:11.4pt"> </span><span class=3D"awspan">= art=C3=ADculo</span><span class=3D"awspan" style=3D"letter-spacing:11.4pt">= </span><span class=3D"awspan">analiza</span><span class=3D"awspan" style= =3D"letter-spacing:11.4pt"> </span><span class=3D"awspan">las</span><span c= lass=3D"awspan" style=3D"letter-spacing:11.4pt"> </span><span class=3D"awsp= an">herramientas inform=C3=A1ticas</span><span class=3D"awspan" style=3D"le= tter-spacing:4pt"> </span><span class=3D"awspan">m=C3=A1s</span><span class= =3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">ade= cuadas</span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><s= pan class=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spac= ing:4pt"> </span><span class=3D"awspan">mejorar</span><span class=3D"awspan= " style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">las</span><sp= an class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"aws= pan">competencias empresariales</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.65pt"> </span><span class=3D"awspan">en</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">estu= diantes</span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </sp= an><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"letter-= spacing:-0.65pt"> </span><span class=3D"awspan">bachillerato</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awsp= an">t=C3=A9cnico</span><span class=3D"awspan" style=3D"letter-spacing:-0.65= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:-0.65pt"> </span><span class=3D"awspan">servicios en</span>= <span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class= =3D"awspan">contabilidad.</span><span class=3D"awspan" style=3D"letter-spac= ing:1.15pt"> </span><span class=3D"awspan" style=3D"font-weight:bold">Objet= ivos:</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span>= <span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spac= ing:1.15pt"> </span><span class=3D"awspan">objetivo</span><span class=3D"aw= span" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">es</sp= an><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span cla= ss=3D"awspan">seleccionar</span><span class=3D"awspan" style=3D"letter-spac= ing:1.15pt"> </span><span class=3D"awspan">aquellas alineadas</span><span c= lass=3D"awspan" style=3D"letter-spacing:6.7pt"> </span><span class=3D"awspa= n">con</span><span class=3D"awspan" style=3D"letter-spacing:6.7pt"> </span>= <span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spac= ing:6.7pt"> </span><span class=3D"awspan">curr=C3=ADculo</span><span class= =3D"awspan" style=3D"letter-spacing:6.7pt"> </span><span class=3D"awspan">y= </span><span class=3D"awspan" style=3D"letter-spacing:6.7pt"> </span><span = class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-spacing:6= .7pt"> </span><span class=3D"awspan">competencias</span><span class=3D"awsp= an" style=3D"letter-spacing:6.7pt"> </span><span class=3D"awspan">digitales= requeridas</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </= span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter= -spacing:0.4pt"> </span><span class=3D"awspan">el</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">=C3=A1mbi= to</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><spa= n class=3D"awspan">laboral.</span><span class=3D"awspan" style=3D"letter-sp= acing:0.4pt"> </span><span class=3D"awspan">El</span><span class=3D"awspan"= style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">=C3=A1rea</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt= "> </span><span class=3D"awspan">estudio</span><span class=3D"awspan" style= =3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">se</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan"= >enfoca</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span= ><span class=3D"awspan">en el</span><span class=3D"awspan" style=3D"letter-= spacing:2.85pt"> </span><span class=3D"awspan">m=C3=B3dulo</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan"= >de</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><s= pan class=3D"awspan">paquetes</span><span class=3D"awspan" style=3D"letter-= spacing:2.85pt"> </span><span class=3D"awspan">contables</span><span class= =3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">= y</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><spa= n class=3D"awspan">tributarios,</span><span class=3D"awspan" style=3D"lette= r-spacing:2.85pt"> </span><span class=3D"awspan">resaltando</span><span cla= ss=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan= ">la importancia</span><span class=3D"awspan" style=3D"letter-spacing:2.75p= t"> </span><span class=3D"awspan">del</span><span class=3D"awspan" style=3D= "letter-spacing:2.75pt"> </span><span class=3D"awspan">uso</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan"= >tecnol=C3=B3gico</span><span class=3D"awspan" style=3D"letter-spacing:2.75= pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D= "letter-spacing:2.75pt"> </span><span class=3D"awspan">la</span><span class= =3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">= formaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"= > </span><span class=3D"awspan">estudiantil. </span><span class=3D"awspan" = style=3D"font-weight:bold">Metodolog=C3=ADa:</span><span class=3D"awspan" s= tyle=3D"font-weight:bold; letter-spacing:0.95pt"> </span><span class=3D"aws= pan">se</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </spa= n><span class=3D"awspan">aplic=C3=B3</span><span class=3D"awspan" style=3D"= letter-spacing:0.95pt"> </span><span class=3D"awspan">una</span><span class= =3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">= metodolog=C3=ADa</span><span class=3D"awspan" style=3D"letter-spacing:0.95p= t"> </span><span class=3D"awspan">mixta,</span><span class=3D"awspan" style= =3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">encuestando</span= ><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class= =3D"awspan">a 70</span><span class=3D"awspan" style=3D"letter-spacing:2.85p= t"> </span><span class=3D"awspan">estudiantes</span><span class=3D"awspan" = style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">antes</span>= <span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class= =3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt">= </span><span class=3D"awspan">despu=C3=A9s</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">de</span><span= class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"aw= span">la</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </sp= an><span class=3D"awspan">implementaci=C3=B3n</span><span class=3D"awspan" = style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">de</span><sp= an class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"= awspan">un software</span><span class=3D"awspan" style=3D"letter-spacing:-0= .55pt"> </span><span class=3D"awspan">contable,</span><span class=3D"awspan= " style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">para</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span cla= ss=3D"awspan">medir</span><span class=3D"awspan" style=3D"letter-spacing:-0= .55pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" style= =3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">percepci=C3=B3n<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span= class=3D"awspan">sobre</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.55pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">uso</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt= "> </span><span class=3D"awspan">estas herramientas.</span><span class=3D"a= wspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">Adem= =C3=A1s,</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </sp= an><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-s= pacing:1.55pt"> </span><span class=3D"awspan">aplicaron</span><span class= =3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">= entrevistas</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> <= /span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter= -spacing:1.55pt"> </span><span class=3D"awspan">docentes</span><span class= =3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">= del =C3=A1rea</span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </= span><span class=3D"awspan">contable</span><span class=3D"awspan" style=3D"= letter-spacing:4pt"> </span><span class=3D"awspan">y</span><span class=3D"a= wspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">empresas= </span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span cl= ass=3D"awspan">del</span><span class=3D"awspan" style=3D"letter-spacing:4pt= "> </span><span class=3D"awspan">sector</span><span class=3D"awspan" style= =3D"letter-spacing:4pt"> </span><span class=3D"awspan">donde</span><span cl= ass=3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">= los</span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span= class=3D"awspan">estudiantes realizan</span><span class=3D"awspan" style= =3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">pasant=C3=ADas,</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span cla= ss=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-spacing:2.1p= t"> </span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"= letter-spacing:2.1pt"> </span><span class=3D"awspan">fin</span><span class= =3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span= class=3D"awspan">identificar</span><span class=3D"awspan" style=3D"letter-= spacing:2.1pt"> </span><span class=3D"awspan">las</span><span class=3D"awsp= an" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">caracter= =C3=ADsticas fundamentales</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.7pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan"= style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">estos</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class= =3D"awspan">programas.</span><span class=3D"awspan" style=3D"letter-spacing= :-0.7pt"> </span><span class=3D"awspan">Tambi=C3=A9n</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">se</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span cl= ass=3D"awspan">revisaron</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.7pt"> </span><span class=3D"awspan">fuentes secundarias,</span><span = class=3D"awspan" style=3D"letter-spacing:4.6pt"> </span><span class=3D"awsp= an">identificando</span><span class=3D"awspan" style=3D"letter-spacing:4.6p= t"> </span><span class=3D"awspan">diez</span><span class=3D"awspan" style= =3D"letter-spacing:4.6pt"> </span><span class=3D"awspan">softwares</span><s= pan class=3D"awspan" style=3D"letter-spacing:4.6pt"> </span><span class=3D"= awspan">contables</span><span class=3D"awspan" style=3D"letter-spacing:4.6p= t"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"= letter-spacing:4.6pt"> </span><span class=3D"awspan">uso comercial,</span><= span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"= > </span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"l= etter-spacing:0.95pt"> </span><span class=3D"awspan">cuales</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan= ">cuatro</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </sp= an><span class=3D"awspan">fueron</span><span class=3D"awspan" style=3D"lett= er-spacing:0.95pt"> </span><span class=3D"awspan">seleccionados</span><span= class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"aw= span">en</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </sp= an><span class=3D"awspan">base</span><span class=3D"awspan" style=3D"letter= -spacing:0.95pt"> </span><span class=3D"awspan">a sus</span><span class=3D"= awspan" style=3D"letter-spacing:5.7pt"> </span><span class=3D"awspan">carac= ter=C3=ADsticas</span><span class=3D"awspan" style=3D"letter-spacing:5.7pt"= > </span><span class=3D"awspan">para</span><span class=3D"awspan" style=3D"= letter-spacing:5.7pt"> </span><span class=3D"awspan">un</span><span class= =3D"awspan" style=3D"letter-spacing:5.7pt"> </span><span class=3D"awspan">t= aller</span><span class=3D"awspan" style=3D"letter-spacing:5.7pt"> </span><= span class=3D"awspan">pr=C3=A1ctico</span><span class=3D"awspan" style=3D"l= etter-spacing:5.7pt"> </span><span class=3D"awspan">en</span><span class=3D= "awspan" style=3D"letter-spacing:5.7pt"> </span><span class=3D"awspan">labo= ratorio. </span><span class=3D"awspan" style=3D"font-weight:bold">Resultado= s:</span><span class=3D"awspan" style=3D"font-weight:bold; letter-spacing:0= .25pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">resultados</span= ><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class= =3D"awspan">demostraron</span><span class=3D"awspan" style=3D"letter-spacin= g:0.25pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">el</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"a= wspan">uso</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </= span><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"lette= r-spacing:0.25pt"> </span><span class=3D"awspan">software contable</span><s= pan class=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D= "awspan">fomenta</span><span class=3D"awspan" style=3D"letter-spacing:4.15p= t"> </span><span class=3D"awspan">habilidades</span><span class=3D"awspan" = style=3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">como</span><= span class=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:4.15pt"= > </span><span class=3D"awspan">pensamiento</span><span class=3D"awspan" st= yle=3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">cr=C3=ADtico, = creatividad,</span><span class=3D"awspan" style=3D"letter-spacing:7.2pt"> <= /span><span class=3D"awspan">toma</span><span class=3D"awspan" style=3D"let= ter-spacing:7.2pt"> </span><span class=3D"awspan">de</span><span class=3D"a= wspan" style=3D"letter-spacing:7.2pt"> </span><span class=3D"awspan">decisi= ones,</span><span class=3D"awspan" style=3D"letter-spacing:7.2pt"> </span><= span class=3D"awspan">responsabilidad,</span><span class=3D"awspan" style= =3D"letter-spacing:7.2pt"> </span><span class=3D"awspan">trabajo colaborati= vo</span><span class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><sp= an class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:= 1.45pt"> </span><span class=3D"awspan">resoluci=C3=B3n</span><span class=3D= "awspan" style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><span = class=3D"awspan">conflictos.</span><span class=3D"awspan" style=3D"letter-s= pacing:1.45pt"> </span><span class=3D"awspan">Adem=C3=A1s,</span><span clas= s=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan"= >los</span><span class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><= span class=3D"awspan">docentes consideraron</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">que</span><span= class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"aws= pan">estas</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </s= pan><span class=3D"awspan">herramientas</span><span class=3D"awspan" style= =3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">deben</span><span = class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awsp= an">ser</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span= ><span class=3D"awspan">f=C3=A1ciles</span><span class=3D"awspan" style=3D"= letter-spacing:1.3pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">u= sar, accesibles</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> = </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lette= r-spacing:3pt"> </span><span class=3D"awspan">estar</span><span class=3D"aw= span" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">alineadas= </span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span cl= ass=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-spacing:3pt= "> </span><span class=3D"awspan">las</span><span class=3D"awspan" style=3D"= letter-spacing:3pt"> </span><span class=3D"awspan">exigencias</span><span c= lass=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan"= >del</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><spa= n class=3D"awspan">mercado laboral.</span><span class=3D"awspan" style=3D"l= etter-spacing:1.5pt"> </span><span class=3D"awspan" style=3D"font-weight:bo= ld">Conclusiones:</span><span class=3D"awspan" style=3D"font-weight:bold; l= etter-spacing:1.5pt"> </span><span class=3D"awspan">se</span><span class=3D= "awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">conc= luye</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><s= pan class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.5pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">implementaci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><s= pan class=3D"awspan">de softwares</span><span class=3D"awspan" style=3D"let= ter-spacing:7pt"> </span><span class=3D"awspan">contables</span><span class= =3D"awspan" style=3D"letter-spacing:7pt"> </span><span class=3D"awspan">en<= /span><span class=3D"awspan" style=3D"letter-spacing:7pt"> </span><span cla= ss=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:7pt">= </span><span class=3D"awspan">proceso</span><span class=3D"awspan" style= =3D"letter-spacing:7pt"> </span><span class=3D"awspan">educativo</span><spa= n class=3D"awspan" style=3D"letter-spacing:7pt"> </span><span class=3D"awsp= an">mejora</span><span class=3D"awspan" style=3D"letter-spacing:7pt"> </spa= n><span class=3D"awspan">la preparaci=C3=B3n</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.8pt"> </span><span class=3D"awspan">de</span><span= class=3D"awspan" style=3D"letter-spacing:1.8pt"> </span><span class=3D"aws= pan">los</span><span class=3D"awspan" style=3D"letter-spacing:1.8pt"> </spa= n><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"= letter-spacing:1.8pt"> </span><span class=3D"awspan">para</span><span class= =3D"awspan" style=3D"letter-spacing:1.8pt"> </span><span class=3D"awspan">s= u</span><span class=3D"awspan" style=3D"letter-spacing:1.8pt"> </span><span= class=3D"awspan">inserci=C3=B3n</span><span class=3D"awspan" style=3D"lett= er-spacing:1.8pt"> </span><span class=3D"awspan">en</span><span class=3D"aw= span" style=3D"letter-spacing:1.8pt"> </span><span class=3D"awspan">el</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.8pt"> </span><span class= =3D"awspan">=C3=A1mbito profesional.</span><span class=3D"awspan" style=3D"= letter-spacing:1.55pt"> </span><span class=3D"awspan" style=3D"font-weight:= bold">=C3=81rea</span><span class=3D"awspan" style=3D"font-weight:bold; let= ter-spacing:1.55pt"> </span><span class=3D"awspan" style=3D"font-weight:bol= d">de</span><span class=3D"awspan" style=3D"font-weight:bold; letter-spacin= g:1.55pt"> </span><span class=3D"awspan" style=3D"font-weight:bold">estudio= </span><span class=3D"awspan" style=3D"font-weight:bold; letter-spacing:1.5= 5pt"> </span><span class=3D"awspan" style=3D"font-weight:bold">general:</sp= an><span class=3D"awspan" style=3D"font-weight:bold; letter-spacing:1.55pt"= > </span><span class=3D"awspan">Contabilidad.</span><span class=3D"awspan" = style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan" style=3D"fon= t-weight:bold">=C3=81rea</span><span class=3D"awspan" style=3D"font-weight:= bold; letter-spacing:1.55pt"> </span><span class=3D"awspan" style=3D"font-w= eight:bold">de estudio</span><span class=3D"awspan" style=3D"font-weight:bo= ld; letter-spacing:2pt"> </span><span class=3D"awspan" style=3D"font-weight= :bold">espec=C3=ADfica:</span><span class=3D"awspan" style=3D"font-weight:b= old; letter-spacing:2pt"> </span><span class=3D"awspan">Paquetes</span><spa= n class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awsp= an">contables</span><span class=3D"awspan" style=3D"letter-spacing:2pt"> </= span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-= spacing:2pt"> </span><span class=3D"awspan">tributarios.</span><span class= =3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan" sty= le=3D"font-weight:bold">Tipo</span><span class=3D"awspan" style=3D"font-wei= ght:bold; letter-spacing:2pt"> </span><span class=3D"awspan" style=3D"font-= weight:bold">de art=C3=ADculo: </span><span class=3D"awspan">original.</spa= n></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span = class=3D"awspan" style=3D"font-weight:bold; color:#767171">Keywords:</span>= <span class=3D"awspan" style=3D"color:#767171"> </span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Accou= nting software, technology, technical baccalaureate, accounting</span><span= class=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D"aw= span">system, skills</span></p><p class=3D"awdiv" style=3D"margin-right:1pt= ; margin-left:1pt"><span class=3D"awspan" style=3D"font-weight:bold">Abstra= ct</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt;= margin-bottom:10pt"><span class=3D"awspan" style=3D"font-weight:bold">Intr= oduction:</span><span class=3D"awspan" style=3D"letter-spacing:5.75pt"> </s= pan><span class=3D"awspan">This</span><span class=3D"awspan" style=3D"lette= r-spacing:5.75pt"> </span><span class=3D"awspan">article</span><span class= =3D"awspan" style=3D"letter-spacing:5.75pt"> </span><span class=3D"awspan">= analyzes</span><span class=3D"awspan" style=3D"letter-spacing:5.75pt"> </sp= an><span class=3D"awspan">the</span><span class=3D"awspan" style=3D"letter-= spacing:5.75pt"> </span><span class=3D"awspan">most</span><span class=3D"aw= span" style=3D"letter-spacing:5.75pt"> </span><span class=3D"awspan">approp= riate computer</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"= > </span><span class=3D"awspan">tools</span><span class=3D"awspan" style=3D= "letter-spacing:-0.5pt"> </span><span class=3D"awspan">to</span><span class= =3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">= improve</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </spa= n><span class=3D"awspan">business</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.5pt"> </span><span class=3D"awspan">skills</span><span class= =3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">= in</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><sp= an class=3D"awspan">students</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.5pt"> </span><span class=3D"awspan">at</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">technical= high</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span>= <span class=3D"awspan">school</span><span class=3D"awspan" style=3D"letter-= spacing:-0.2pt"> </span><span class=3D"awspan">in</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">accounti= ng</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><sp= an class=3D"awspan">services.</span><span class=3D"awspan" style=3D"letter-= spacing:-0.2pt"> </span><span class=3D"awspan" style=3D"font-weight:bold">O= bjectives:</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </= span><span class=3D"awspan">The</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.2pt"> </span><span class=3D"awspan">objective</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan"= >is to</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span>= <span class=3D"awspan">select</span><span class=3D"awspan" style=3D"letter-= spacing:0.3pt"> </span><span class=3D"awspan">those</span><span class=3D"aw= span" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">aligned= </span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span = class=3D"awspan">with</span><span class=3D"awspan" style=3D"letter-spacing:= 0.3pt"> </span><span class=3D"awspan">the</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">curriculum</span>= <span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">and</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"= > </span><span class=3D"awspan">the</span><span class=3D"awspan" style=3D"l= etter-spacing:0.3pt"> </span><span class=3D"awspan">digital</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >skills required</span><span class=3D"awspan" style=3D"letter-spacing:2.3pt= "> </span><span class=3D"awspan">in</span><span class=3D"awspan" style=3D"l= etter-spacing:2.3pt"> </span><span class=3D"awspan">the</span><span class= =3D"awspan" style=3D"letter-spacing:2.3pt"> </span><span class=3D"awspan">w= orkplace.</span><span class=3D"awspan" style=3D"letter-spacing:2.3pt"> </sp= an><span class=3D"awspan">The</span><span class=3D"awspan" style=3D"letter-= spacing:2.3pt"> </span><span class=3D"awspan">area</span><span class=3D"aws= pan" style=3D"letter-spacing:2.3pt"> </span><span class=3D"awspan">of</span= ><span class=3D"awspan" style=3D"letter-spacing:2.3pt"> </span><span class= =3D"awspan">study</span><span class=3D"awspan" style=3D"letter-spacing:2.3p= t"> </span><span class=3D"awspan">focuses</span><span class=3D"awspan" styl= e=3D"letter-spacing:2.3pt"> </span><span class=3D"awspan">on</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.3pt"> </span><span class=3D"awspan= ">the accounting</span><span class=3D"awspan" style=3D"letter-spacing:8.05p= t"> </span><span class=3D"awspan">and</span><span class=3D"awspan" style=3D= "letter-spacing:8.05pt"> </span><span class=3D"awspan">tax</span><span clas= s=3D"awspan" style=3D"letter-spacing:8.05pt"> </span><span class=3D"awspan"= >packages</span><span class=3D"awspan" style=3D"letter-spacing:8.05pt"> </s= pan><span class=3D"awspan">module,</span><span class=3D"awspan" style=3D"le= tter-spacing:8.05pt"> </span><span class=3D"awspan">highlighting</span><spa= n class=3D"awspan" style=3D"letter-spacing:8.05pt"> </span><span class=3D"a= wspan">the importance</span><span class=3D"awspan" style=3D"letter-spacing:= 10.05pt"> </span><span class=3D"awspan">of</span><span class=3D"awspan" sty= le=3D"letter-spacing:10.05pt"> </span><span class=3D"awspan">technological<= /span><span class=3D"awspan" style=3D"letter-spacing:10.05pt"> </span><span= class=3D"awspan">use</span><span class=3D"awspan" style=3D"letter-spacing:= 10.05pt"> </span><span class=3D"awspan">in</span><span class=3D"awspan" sty= le=3D"letter-spacing:10.05pt"> </span><span class=3D"awspan">student</span>= <span class=3D"awspan" style=3D"letter-spacing:10.05pt"> </span><span class= =3D"awspan">training. </span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt; font-size:11pt"><span style=3D"height:0pt; display:blo= ck; position:absolute; z-index:12"><img src=3D"data:image/jpeg;base64,/9j/4= AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERET= FhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4= 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ss=3D"awspan" style=3D"font-family:Calibri; font-size:11pt; letter-spacing:= 3pt; color:#ffffff">         &= #xa0;       </span><span class=3D"awspan" sty= le=3D"font-family:Calibri; font-size:11pt; letter-spacing:3pt; color:#fffff= f">Competencias Digitales</span><span class=3D"awspan" style=3D"font-family= :Calibri; font-size:11pt; letter-spacing:3pt; color:#ffffff">  &#= xa0;  </span><span class=3D"awspan" style=3D"font-family:Calibri; font= -size:11pt; letter-spacing:3pt; color:#ffffff">     = 0; </span><span class=3D"awspan" style=3D"font-family:Calibri; font-size:11= pt; letter-spacing:3pt; color:#ffffff">P=C3=A1gina</span><span class=3D"aws= pan" style=3D"font-family:Calibri; font-size:11pt; color:#ffffff"> 8 | 23</= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><sp= an class=3D"awspan" style=3D"color:#ffffff">ISSN: </span><span class=3D"aws= pan" style=3D"font-weight:bold; color:#ffffff">2602-8506</span><span class= =3D"awspan" style=3D"color:#ffffff">Vol. 9 No.2, pp. 6 =E2=80=93 23, abril = =E2=80=93 junio</span><span class=3D"awspan" style=3D"color:#ffffff"> = </span><span class=3D"awspan" style=3D"color:#ffffff">2025Revista en Cienc= ias sociales y humanidadesArt=C3=ADculo original</span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><span><svg font-family=3D"Ti= mes New Roman" font-size=3D"16" height=3D"36" version=3D"1.1" width=3D"210.= 64" xmlns=3D"http://www.w3.org/2000/svg" style=3D"width:210.64px; height:36= px; font-family:'Times New Roman'; font-size:16px" xmlns:xlink=3D"http://ww= w.w3.org/1999/xlink"><defs /><g><g><path d=3D"M0,0 L210,0 L210,0 L210,36 L2= 10,36 L0,36 Z" fill=3D"#7d7d7d" fill-rule=3D"evenodd" /></g></g></svg></spa= n></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-s= ize:11pt"><span class=3D"awspan" style=3D"font-family:Ebrima; font-size:11p= t; color:#ffffff">www.visionariodigital.org</span></p><div style=3D"margin-= right:0.35pt; margin-left:0.35pt; border:0.75pt solid #ffffff; clear:both">= <p class=3D"awdiv" style=3D"font-size:9pt; background-color:#ffffff"><span>=  </span></p><p class=3D"awdiv" style=3D"font-size:8pt; background-colo= r:#ffffff"><span class=3D"awspan" style=3D"font-size:8pt; font-style:italic= ">Esta revista est=C3=A1 protegida bajo una licencia Creative Commons en la= 4.0 International. Copia de la licencia: </span><a href=3D"http://creative= commons.org/licenses/by-nc-sa/4.0/" style=3D"text-decoration:none"></a></p>= </div><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-s= ize:8pt"><a href=3D"http://creativecommons.org/licenses/by-nc-sa/4.0/" styl= e=3D"text-decoration:none"><span class=3D"awspan" style=3D"font-size:8pt; t= ext-decoration:underline; color:#0563c1">http://creativecommons.org/license= s/by-nc-sa/4.0/</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt= ; font-size:8pt"><span class=3D"awspan" style=3D"font-size:8pt; color:#0563= c1"> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-l= eft:1pt"><span style=3D"height:0pt; display:block; position:absolute; z-ind= ex:13"><img src=3D"data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAAE0AAAAcCA= YAAAAk2zLiAAAABHNCSVQICAgIfAhkiAAAAAlwSFlzAAAOxAAADsQBlSsOGwAAE0ZJREFUaIHtm= Gl0lGWWx3/PW29VUksqG9kgCdkgAUMCxCSAIoSIwaAHugfHRtOoLfSZHtFja3MadeagMqijdLdj= 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g:-0.5pt"> </span><span class=3D"awspan">mixed</span><span class=3D"awspan"= style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">methodology= </span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span= class=3D"awspan">was</span><span class=3D"awspan" style=3D"letter-spacing:= -0.5pt"> </span><span class=3D"awspan">applied,</span><span class=3D"awspan= " style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">surveying<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span = class=3D"awspan">70 students</span><span class=3D"awspan" style=3D"letter-s= pacing:3.45pt"> </span><span class=3D"awspan">before</span><span class=3D"a= wspan" style=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">and</= span><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </span><span c= lass=3D"awspan">after</span><span class=3D"awspan" style=3D"letter-spacing:= 3.45pt"> </span><span class=3D"awspan">the</span><span class=3D"awspan" sty= le=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">implementation<= /span><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </span><span = class=3D"awspan">of</span><span class=3D"awspan" style=3D"letter-spacing:3.= 45pt"> </span><span class=3D"awspan">accounting software,</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >to</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><= span class=3D"awspan">measure</span><span class=3D"awspan" style=3D"letter-= spacing:-0.35pt"> </span><span class=3D"awspan">their</span><span class=3D"= awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">per= ception</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </sp= an><span class=3D"awspan">of</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.35pt"> </span><span class=3D"awspan">the</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">use</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span c= lass=3D"awspan">of</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 35pt"> </span><span class=3D"awspan">these</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">tools.</span><= span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">In addition,</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.35pt"> </span><span class=3D"awspan">interviews</span><span class=3D"a= wspan" style=3D"letter-spacing:2.35pt"> </span><span class=3D"awspan">were<= /span><span class=3D"awspan" style=3D"letter-spacing:2.35pt"> </span><span = class=3D"awspan">applied</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.35pt"> </span><span class=3D"awspan">to</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.35pt"> </span><span class=3D"awspan">accounting</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.35pt"> </span><span cl= ass=3D"awspan">teachers</span><span class=3D"awspan" style=3D"letter-spacin= g:2.35pt"> </span><span class=3D"awspan">and companies</span><span class=3D= "awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">in</= span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span cl= ass=3D"awspan">the</span><span class=3D"awspan" style=3D"letter-spacing:4.2= pt"> </span><span class=3D"awspan">sector</span><span class=3D"awspan" styl= e=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">where</span><span= class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"aws= pan">students</span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> = </span><span class=3D"awspan">do</span><span class=3D"awspan" style=3D"lett= er-spacing:4.2pt"> </span><span class=3D"awspan">internships,</span><span c= lass=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspa= n">to identify</span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"= > </span><span class=3D"awspan">the</span><span class=3D"awspan" style=3D"l= etter-spacing:4.25pt"> </span><span class=3D"awspan">fundamental</span><spa= n class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span class=3D"a= wspan">characteristics</span><span class=3D"awspan" style=3D"letter-spacing= :4.25pt"> </span><span class=3D"awspan">of</span><span class=3D"awspan" sty= le=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">these</span><sp= an class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span class=3D"= awspan">programs. Secondary</span><span class=3D"awspan" style=3D"letter-sp= acing:7.6pt"> </span><span class=3D"awspan">sources</span><span class=3D"aw= span" style=3D"letter-spacing:7.6pt"> </span><span class=3D"awspan">were</s= pan><span class=3D"awspan" style=3D"letter-spacing:7.6pt"> </span><span cla= ss=3D"awspan">also</span><span class=3D"awspan" style=3D"letter-spacing:7.6= pt"> </span><span class=3D"awspan">reviewed,</span><span class=3D"awspan" s= tyle=3D"letter-spacing:7.6pt"> </span><span class=3D"awspan">identifying</s= pan><span class=3D"awspan" style=3D"letter-spacing:7.6pt"> </span><span cla= ss=3D"awspan">ten accounting</span><span class=3D"awspan" style=3D"letter-s= pacing:2.1pt"> </span><span class=3D"awspan">software</span><span class=3D"= awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">for</= span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span cl= ass=3D"awspan">commercial</span><span class=3D"awspan" style=3D"letter-spac= ing:2.1pt"> </span><span class=3D"awspan">use,</span><span class=3D"awspan"= style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">of</span><sp= an class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"a= wspan">which</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> <= /span><span class=3D"awspan">four</span><span class=3D"awspan" style=3D"let= ter-spacing:2.1pt"> </span><span class=3D"awspan">were selected</span><span= class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"aw= span">based</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> <= /span><span class=3D"awspan">on</span><span class=3D"awspan" style=3D"lette= r-spacing:0.85pt"> </span><span class=3D"awspan">their</span><span class=3D= "awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">cha= racteristics</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> = </span><span class=3D"awspan">for</span><span class=3D"awspan" style=3D"let= ter-spacing:0.85pt"> </span><span class=3D"awspan">a</span><span class=3D"a= wspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">pract= ical</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><= span class=3D"awspan">workshop in</span><span class=3D"awspan" style=3D"let= ter-spacing:2.35pt"> </span><span class=3D"awspan">a</span><span class=3D"a= wspan" style=3D"letter-spacing:2.35pt"> </span><span class=3D"awspan">labor= atory.</span><span class=3D"awspan" style=3D"letter-spacing:2.35pt"> </span= ><span class=3D"awspan" style=3D"font-weight:bold">Results:</span><span cla= ss=3D"awspan" style=3D"font-weight:bold; letter-spacing:2.35pt"> </span><sp= an class=3D"awspan">The</span><span class=3D"awspan" style=3D"letter-spacin= g:2.35pt"> </span><span class=3D"awspan">results</span><span class=3D"awspa= n" style=3D"letter-spacing:2.35pt"> </span><span class=3D"awspan">showed</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.35pt"> </span><span cl= ass=3D"awspan">that</span><span class=3D"awspan" style=3D"letter-spacing:2.= 35pt"> </span><span class=3D"awspan">the</span><span class=3D"awspan" style= =3D"letter-spacing:2.35pt"> </span><span class=3D"awspan">use</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.35pt"> </span><span class=3D"awsp= an">of accounting</span><span class=3D"awspan" style=3D"letter-spacing:3.8p= t"> </span><span class=3D"awspan">software</span><span class=3D"awspan" sty= le=3D"letter-spacing:3.8pt"> </span><span class=3D"awspan">fosters</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.8pt"> </span><span class=3D"= awspan">skills</span><span class=3D"awspan" style=3D"letter-spacing:3.8pt">= </span><span class=3D"awspan">such</span><span class=3D"awspan" style=3D"l= etter-spacing:3.8pt"> </span><span class=3D"awspan">as</span><span class=3D= "awspan" style=3D"letter-spacing:3.8pt"> </span><span class=3D"awspan">crit= ical</span><span class=3D"awspan" style=3D"letter-spacing:3.8pt"> </span><s= pan class=3D"awspan">thinking, creativity,</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">decision</span>= <span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class= =3D"awspan">making,</span><span class=3D"awspan" style=3D"letter-spacing:1.= 25pt"> </span><span class=3D"awspan">responsibility,</span><span class=3D"a= wspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">colla= borative</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </sp= an><span class=3D"awspan">work, and</span><span class=3D"awspan" style=3D"l= etter-spacing:2.8pt"> </span><span class=3D"awspan">conflict</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.8pt"> </span><span class=3D"awspan= ">resolution.</span><span class=3D"awspan" style=3D"letter-spacing:2.8pt"> = </span><span class=3D"awspan">In</span><span class=3D"awspan" style=3D"lett= er-spacing:2.8pt"> </span><span class=3D"awspan">addition,</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.8pt"> </span><span class=3D"awspan">= teachers</span><span class=3D"awspan" style=3D"letter-spacing:2.8pt"> </spa= n><span class=3D"awspan">considered</span><span class=3D"awspan" style=3D"l= etter-spacing:2.8pt"> </span><span class=3D"awspan">that these</span><span = class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"aw= span">tools</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> = </span><span class=3D"awspan">should</span><span class=3D"awspan" style=3D"= letter-spacing:-0.35pt"> </span><span class=3D"awspan">be</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >easy</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span= ><span class=3D"awspan">to</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.35pt"> </span><span class=3D"awspan">use,</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">accessi= ble</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><= span class=3D"awspan">and</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.35pt"> </span><span class=3D"awspan">aligned</span><span class=3D"aw= span" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">with<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span= class=3D"awspan">the demands</span><span class=3D"awspan" style=3D"letter-= spacing:0.35pt"> </span><span class=3D"awspan">of</span><span class=3D"awsp= an" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">the</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span clas= s=3D"awspan">labor</span><span class=3D"awspan" style=3D"letter-spacing:0.3= 5pt"> </span><span class=3D"awspan">market.</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan" style=3D"font-= weight:bold">Conclusions:</span><span class=3D"awspan" style=3D"letter-spac= ing:0.35pt"> </span><span class=3D"awspan">It</span><span class=3D"awspan" = style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">is</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"= awspan">concluded</span><span class=3D"awspan" style=3D"letter-spacing:0.35= pt"> </span><span class=3D"awspan">that the</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">implementation= </span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span= class=3D"awspan">of</span><span class=3D"awspan" style=3D"letter-spacing:1= .85pt"> </span><span class=3D"awspan">accounting</span><span class=3D"awspa= n" style=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">software<= /span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span = class=3D"awspan">in</span><span class=3D"awspan" style=3D"letter-spacing:1.= 85pt"> </span><span class=3D"awspan">the</span><span class=3D"awspan" style= =3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">educational proce= ss</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><sp= an class=3D"awspan">improves</span><span class=3D"awspan" style=3D"letter-s= pacing:0.75pt"> </span><span class=3D"awspan">the</span><span class=3D"awsp= an" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">preparat= ion</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><s= pan class=3D"awspan">of</span><span class=3D"awspan" style=3D"letter-spacin= g:0.75pt"> </span><span class=3D"awspan">students</span><span class=3D"awsp= an" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">for</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span clas= s=3D"awspan">their</span><span class=3D"awspan" style=3D"letter-spacing:0.7= 5pt"> </span><span class=3D"awspan">insertion in</span><span class=3D"awspa= n" style=3D"letter-spacing:3.35pt"> </span><span class=3D"awspan">the</span= ><span class=3D"awspan" style=3D"letter-spacing:3.35pt"> </span><span class= =3D"awspan">professional</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.35pt"> </span><span class=3D"awspan">field.</span><span class=3D"awspa= n" style=3D"letter-spacing:3.35pt"> </span><span class=3D"awspan" style=3D"= font-weight:bold">General</span><span class=3D"awspan" style=3D"font-weight= :bold; letter-spacing:3.35pt"> </span><span class=3D"awspan" style=3D"font-= weight:bold">study</span><span class=3D"awspan" style=3D"font-weight:bold; = letter-spacing:3.35pt"> </span><span class=3D"awspan" style=3D"font-weight:= bold">area:</span><span class=3D"awspan" style=3D"font-weight:bold; letter-= spacing:3.35pt"> </span><span class=3D"awspan">Accounting. </span><span cla= ss=3D"awspan" style=3D"font-weight:bold">Specific</span><span class=3D"awsp= an" style=3D"font-weight:bold; letter-spacing:2.2pt"> </span><span class=3D= "awspan" style=3D"font-weight:bold">study</span><span class=3D"awspan" styl= e=3D"font-weight:bold; letter-spacing:2.2pt"> </span><span class=3D"awspan"= style=3D"font-weight:bold">area:</span><span class=3D"awspan" style=3D"let= ter-spacing:2.2pt"> </span><span class=3D"awspan">Accounting</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan= ">and</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><= span class=3D"awspan">tax</span><span class=3D"awspan" style=3D"letter-spac= ing:2.2pt"> </span><span class=3D"awspan">packages.</span><span class=3D"aw= span" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan" style= =3D"font-weight:bold">Type</span><span class=3D"awspan" style=3D"font-weigh= t:bold; letter-spacing:2.2pt"> </span><span class=3D"awspan" style=3D"font-= weight:bold">of article:</span><span class=3D"awspan"> original.</span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class= =3D"awspan" style=3D"font-weight:bold; color:#767171">1.Introducci=C3=B3n</= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><sp= an class=3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacing= :0.8pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">era</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspa= n">digital</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </s= pan><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-= spacing:0.8pt"> </span><span class=3D"awspan">educaci=C3=B3n</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan= ">ha</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><s= pan class=3D"awspan">experimentado</span><span class=3D"awspan" style=3D"le= tter-spacing:0.8pt"> </span><span class=3D"awspan">una</span><span class=3D= "awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">tran= sformaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"= > </span><span class=3D"awspan">significativa,</span><span class=3D"awspan"= style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">tanto en</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span cla= ss=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:0.15p= t"> </span><span class=3D"awspan">forma</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspa= n">que</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span= ><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spa= cing:0.15pt"> </span><span class=3D"awspan">imparte</span><span class=3D"aw= span" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">como</= span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span c= lass=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.1= 5pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">manera</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"a= wspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </s= pan><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter= -spacing:0.15pt"> </span><span class=3D"awspan">se</span><span class=3D"aws= pan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">accede<= /span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span = class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spacing:0.= 15pt"> </span><span class=3D"awspan">conocimiento.</span><span class=3D"aws= pan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">Las her= ramientas</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </s= pan><span class=3D"awspan">digitales</span><span class=3D"awspan" style=3D"= letter-spacing:1.95pt"> </span><span class=3D"awspan">facilitan</span><span= class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"aw= span">el</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </sp= an><span class=3D"awspan">aprendizaje</span><span class=3D"awspan" style=3D= "letter-spacing:1.95pt"> </span><span class=3D"awspan">y</span><span class= =3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">= mejoran</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </spa= n><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-sp= acing:1.95pt"> </span><span class=3D"awspan">interacci=C3=B3n</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awsp= an">en</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span= ><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spa= cing:1.95pt"> </span><span class=3D"awspan">proceso educativo,</span><span = class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"aw= span">motivando</span><span class=3D"awspan" style=3D"letter-spacing:-0.05p= t"> </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.05pt"> </span><span class=3D"awspan">los</span><span class= =3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan"= >estudiantes</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt">= </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.05pt"> </span><span class=3D"awspan">adquirir</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspa= n">conocimientos</span><span class=3D"awspan" style=3D"letter-spacing:-0.05= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:-0.05pt"> </span><span class=3D"awspan">manera</span><span = class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"aw= span">significativa. </span></p><p class=3D"awdiv" style=3D"margin-right:1p= t; margin-left:1pt"><span class=3D"awspan">Seg=C3=BAn</span><span class=3D"= awspan" style=3D"letter-spacing:1.15pt"> </span><a href=3D"#ref6" style=3D"= text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt;= margin-left:1pt"><a href=3D"#ref6" style=3D"text-decoration:none"><span cl= ass=3D"awspan" style=3D"text-decoration:underline">Echeverr=C3=ADa</span><s= pan class=3D"awspan" style=3D"text-decoration:underline; letter-spacing:1.1= 5pt"> </span><span class=3D"awspan" style=3D"text-decoration:underline">&am= p;</span><span class=3D"awspan" style=3D"text-decoration:underline; letter-= spacing:1.15pt"> </span><span class=3D"awspan" style=3D"text-decoration:und= erline">Molina</span><span class=3D"awspan" style=3D"text-decoration:underl= ine; letter-spacing:1.15pt"> </span><span class=3D"awspan" style=3D"text-de= coration:underline">(2022)</span></a></p><p style=3D"margin-right:1pt; marg= in-left:1pt"><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> <= /span><span class=3D"awspan">mencionan</span><span class=3D"awspan" style= =3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awsp= an">=E2=80=9Clas</span><span class=3D"awspan" style=3D"letter-spacing:1.15p= t"> </span><span class=3D"awspan">herramientas</span><span class=3D"awspan"= style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">digitales</= span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span c= lass=3D"awspan">pueden contribuir</span><span class=3D"awspan" style=3D"let= ter-spacing:0.85pt"> </span><span class=3D"awspan">al</span><span class=3D"= awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">desa= rrollo</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span= ><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spa= cing:0.85pt"> </span><span class=3D"awspan">habilidades</span><span class= =3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">= creativas</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </s= pan><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-= spacing:0.85pt"> </span><span class=3D"awspan">los</span><span class=3D"aws= pan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">estudia= ntes,</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span>= <span class=3D"awspan">aunque</span><span class=3D"awspan" style=3D"letter-= spacing:0.85pt"> </span><span class=3D"awspan">para</span><span class=3D"aw= span" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">esto</= span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span c= lass=3D"awspan">es necesario</span><span class=3D"awspan" style=3D"letter-s= pacing:6.45pt"> </span><span class=3D"awspan">el</span><span class=3D"awspa= n" style=3D"letter-spacing:6.45pt"> </span><span class=3D"awspan">conocimie= nto</span><span class=3D"awspan" style=3D"letter-spacing:6.45pt"> </span><s= pan class=3D"awspan">adecuado</span><span class=3D"awspan" style=3D"letter-= spacing:6.45pt"> </span><span class=3D"awspan">de</span><span class=3D"awsp= an" style=3D"letter-spacing:6.45pt"> </span><span class=3D"awspan">dichas</= span><span class=3D"awspan" style=3D"letter-spacing:6.45pt"> </span><span c= lass=3D"awspan">herramientas,</span><span class=3D"awspan" style=3D"letter-= spacing:6.45pt"> </span><span class=3D"awspan">aprovechando</span><span cla= ss=3D"awspan" style=3D"letter-spacing:6.45pt"> </span><span class=3D"awspan= ">su accesibilidad</span><span class=3D"awspan" style=3D"letter-spacing:2pt= "> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"le= tter-spacing:2pt"> </span><span class=3D"awspan">f=C3=A1cil</span><span cla= ss=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">m= anejo=E2=80=9D</span><span class=3D"awspan" style=3D"letter-spacing:2pt"> <= /span><span class=3D"awspan">(p.</span><span class=3D"awspan" style=3D"lett= er-spacing:2pt"> </span><span class=3D"awspan">7),</span><span class=3D"aws= pan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">es</span><= span class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"a= wspan">decir</span><span class=3D"awspan" style=3D"letter-spacing:2pt"> </s= pan><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter= -spacing:2pt"> </span><span class=3D"awspan">permiten</span><span class=3D"= awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">un</spa= n><span class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class= =3D"awspan">aprendizaje</span><span class=3D"awspan" style=3D"letter-spacin= g:2pt"> </span><span class=3D"awspan">flexible</span><span class=3D"awspan"= style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">y accesible de= sde cualquier lugar, promoviendo en ellos la colaboraci=C3=B3n y autonom=C3= =ADa.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt"><span class=3D"awspan">La</span><span class=3D"awspan" style=3D"letter-= spacing:-0.7pt"> </span><span class=3D"awspan">adopci=C3=B3n</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspa= n">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span>= <span class=3D"awspan">tecnolog=C3=ADas</span><span class=3D"awspan" style= =3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">digitales</span><= span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class= =3D"awspan">implica</span><span class=3D"awspan" style=3D"letter-spacing:-0= .7pt"> </span><span class=3D"awspan">transformaciones</span><span class=3D"= awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">en</= span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span c= lass=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:-0= .7pt"> </span><span class=3D"awspan">sistemas</span><span class=3D"awspan" = style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">educativos, = instituciones</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt">= </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lett= er-spacing:0.45pt"> </span><span class=3D"awspan">culturas.</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan= ">En</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><= span class=3D"awspan">este</span><span class=3D"awspan" style=3D"letter-spa= cing:0.45pt"> </span><span class=3D"awspan">sentido</span><span class=3D"aw= span" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">la</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span cla= ss=3D"awspan">Organizaci=C3=B3n</span><span class=3D"awspan" style=3D"lette= r-spacing:0.45pt"> </span><span class=3D"awspan">de</span><span class=3D"aw= span" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">las</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span cl= ass=3D"awspan">Naciones</span><span class=3D"awspan" style=3D"letter-spacin= g:0.45pt"> </span><span class=3D"awspan">Unidas</span><span class=3D"awspan= " style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">para</span= ><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class= =3D"awspan">la Educaci=C3=B3n,</span><span class=3D"awspan" style=3D"letter= -spacing:1.05pt"> </span><span class=3D"awspan">la</span><span class=3D"aws= pan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">Ciencia= </span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span= class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:1.= 05pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">Cultura</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"= awspan">(</span><a href=3D"#ref13" style=3D"text-decoration:none"></a></p><= p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#r= ef13" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-d= ecoration:underline">UNESCO,</span><span class=3D"awspan" style=3D"text-dec= oration:underline; letter-spacing:1.05pt"> </span><span class=3D"awspan" st= yle=3D"text-decoration:underline">2024</span></a></p><p style=3D"margin-rig= ht:1pt; margin-left:1pt; margin-bottom:10pt"><span class=3D"awspan">),</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span clas= s=3D"awspan">se=C3=B1ala</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.05pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" = style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">las</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D= "awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spacing:= 1.05pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">la infraestructur= a</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><spa= n class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:= 0.05pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">centros</span><= span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">educativos</span><span class=3D"awspan" style=3D"letter-spacing= :0.05pt"> </span><span class=3D"awspan">deben</span><span class=3D"awspan" = style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">ser</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D= "awspan">adecuadas</span><span class=3D"awspan" style=3D"letter-spacing:0.0= 5pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awsp= an">los</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </spa= n><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"= letter-spacing:0.05pt"> </span><span class=3D"awspan">se </span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><sp= an style=3D"height:0pt; display:block; position:absolute; z-index:14"><img = src=3D"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEB= AQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/= 2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4= 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t4QtOLiYrZv305DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUj= lZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2Ld988w25ubk= /6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURcXBxJSUm0tb= Vx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON92nmN1dTQ0N= OByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37= WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H/RdSok4duy= YzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43DzzwAOvWrftRWw= kJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0t+fn5uFwuj= hw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e/Iy8v7X/v7= /wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt=3D"" style= =3D"margin-left:449.75pt; position:absolute" /></span><span class=3D"awspan= ">apropien</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </= span><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"lette= r-spacing:0.35pt"> </span><span class=3D"awspan">conocimiento</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awsp= an">de</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span= ><span class=3D"awspan">manera</span><span class=3D"awspan" style=3D"letter= -spacing:0.35pt"> </span><span class=3D"awspan">efectiva,</span><span class= =3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">= adem=C3=A1s</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> <= /span><span class=3D"awspan">destaca</span><span class=3D"awspan" style=3D"= letter-spacing:0.35pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">= los</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><s= pan class=3D"awspan">gobiernos</span><span class=3D"awspan" style=3D"letter= -spacing:0.35pt"> </span><span class=3D"awspan">deben actualizar</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"aw= span">los</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </sp= an><span class=3D"awspan">mecanismos</span><span class=3D"awspan" style=3D"= letter-spacing:0.8pt"> </span><span class=3D"awspan">para</span><span class= =3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">a= signar</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span>= <span class=3D"awspan">recursos</span><span class=3D"awspan" style=3D"lette= r-spacing:0.8pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">forma</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span cla= ss=3D"awspan">eficiente,</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.8pt"> </span><span class=3D"awspan">evaluando</span><span class=3D"aws= pan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">el</span= ><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class= =3D"awspan">papel de</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.5pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">tecnolog=C3=ADa</= span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span c= lass=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 5pt"> </span><span class=3D"awspan">relaci=C3=B3n</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">con</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span clas= s=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt= "> </span><span class=3D"awspan">accesibilidad</span><span class=3D"awspan"= style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">y</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"= awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </= span><span class=3D"awspan">calidad.</span><span class=3D"awspan" style=3D"= letter-spacing:-0.5pt"> </span><span class=3D"awspan">Por</span><span class= =3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">= otro</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><= span class=3D"awspan">lado</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.5pt"> </span><a href=3D"#ref14" style=3D"text-decoration:none"></a>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href= =3D"#ref14" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"= text-decoration:underline">Rigo</span><span class=3D"awspan" style=3D"text-= decoration:underline; letter-spacing:-0.5pt"> </span><span class=3D"awspan"= style=3D"text-decoration:underline">&</span><span class=3D"awspan" sty= le=3D"text-decoration:underline; letter-spacing:-0.5pt"> </span><span class= =3D"awspan" style=3D"text-decoration:underline">Rovere </span></a><a href= =3D"#ref14" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref14" style=3D"text-dec= oration:none"><span class=3D"awspan" style=3D"text-decoration:underline">(2= 021)</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt"><span cla= ss=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"a= wspan">indican</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"= > </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"l= etter-spacing:1.95pt"> </span><span class=3D"awspan">el</span><span class= =3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">= uso</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><s= pan class=3D"awspan">de </span><span class=3D"awspan"> </span><span cl= ass=3D"awspan">las </span><span class=3D"awspan"> </span><span class= =3D"awspan">TIC</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt= "> </span><span class=3D"awspan">incrementa</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">significativam= ente</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><= span class=3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.95pt"> </span><span class=3D"awspan">motivaci=C3=B3n intr=C3=ADnseca,<= /span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span cla= ss=3D"awspan">teniendo</span><span class=3D"awspan" style=3D"letter-spacing= :3pt"> </span><span class=3D"awspan">un</span><span class=3D"awspan" style= =3D"letter-spacing:3pt"> </span><span class=3D"awspan">efecto</span><span c= lass=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan"= >positivo </span><span class=3D"awspan"> </span><span class=3D"awspan"= >en</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span= class=3D"awspan">dicha</span><span class=3D"awspan" style=3D"letter-spacin= g:3pt"> </span><span class=3D"awspan">motivaci=C3=B3n</span><span class=3D"= awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">en</spa= n><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class= =3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> <= /span><span class=3D"awspan">mayor=C3=ADa</span><span class=3D"awspan" styl= e=3D"letter-spacing:3pt"> </span><span class=3D"awspan">de</span><span clas= s=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">lo= s estudiantes,</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"= > </span><span class=3D"awspan">haci=C3=A9ndolos </span><span class=3D"awsp= an"> </span><span class=3D"awspan"> m=C3=A1s</span><span class=3D"awsp= an" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">interesa= dos</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><s= pan class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing= :0.55pt"> </span><span class=3D"awspan">comprometidos</span><span class=3D"= awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">con<= /span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span = class=3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spacing:0.= 55pt"> </span><span class=3D"awspan">aprendizaje</span><span class=3D"awspa= n" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">(p.</span= ><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class= =3D"awspan">10), por</span><span class=3D"awspan" style=3D"letter-spacing:1= .25pt"> </span><span class=3D"awspan">tanto</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">se</span><span= class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"aw= span">puede</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> <= /span><span class=3D"awspan">decir</span><span class=3D"awspan" style=3D"le= tter-spacing:1.25pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">= el</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><sp= an class=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter-spacin= g:1.25pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">este</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"= awspan">recurso</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt= "> </span><span class=3D"awspan">tambi=C3=A9n</span><span class=3D"awspan" = style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">promueve</sp= an><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span cla= ss=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:1.25p= t"> </span><span class=3D"awspan">compromiso educativo,</span><span class= =3D"awspan" style=3D"letter-spacing:6.85pt"> </span><span class=3D"awspan">= facilitando</span><span class=3D"awspan" style=3D"letter-spacing:6.85pt"> <= /span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"lette= r-spacing:6.85pt"> </span><span class=3D"awspan">seguimiento</span><span cl= ass=3D"awspan" style=3D"letter-spacing:6.85pt"> </span><span class=3D"awspa= n">acad=C3=A9mico,</span><span class=3D"awspan" style=3D"letter-spacing:6.8= 5pt"> </span><span class=3D"awspan">mejorando</span><span class=3D"awspan" = style=3D"letter-spacing:6.85pt"> </span><span class=3D"awspan">el</span><sp= an class=3D"awspan" style=3D"letter-spacing:6.85pt"> </span><span class=3D"= awspan">rendimiento</span><span class=3D"awspan" style=3D"letter-spacing:6.= 85pt"> </span><span class=3D"awspan">y desarrollando competencias clave, as= =C3=AD como valores de responsabilidad y puntualidad. </span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspa= n">Por</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span>= <span class=3D"awspan">otra</span><span class=3D"awspan" style=3D"letter-sp= acing:0.4pt"> </span><span class=3D"awspan">parte</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><a href=3D"#ref7" style=3D"text-= decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt"><a href=3D"#ref7" style=3D"text-decoration:none"><span class= =3D"awspan" style=3D"text-decoration:underline">Espinosa</span><span class= =3D"awspan" style=3D"text-decoration:underline; letter-spacing:0.4pt"> </sp= an><span class=3D"awspan" style=3D"text-decoration:underline">(2023)</span>= </a></p><p style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspa= n" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">menci= ona</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><sp= an class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacin= g:0.4pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">herramientas</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span cla= ss=3D"awspan">digitales</span><span class=3D"awspan" style=3D"letter-spacin= g:0.4pt"> </span><span class=3D"awspan">permiten</span><span class=3D"awspa= n" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">dar</span>= <span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class= =3D"awspan">un enfoque</span><span class=3D"awspan" style=3D"letter-spacing= :0.75pt"> </span><span class=3D"awspan">inclusivo</span><span class=3D"awsp= an" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">y</span>= <span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class= =3D"awspan">equitativo</span><span class=3D"awspan" style=3D"letter-spacing= :0.75pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">la</span><span = class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"aws= pan">educaci=C3=B3n,</span><span class=3D"awspan" style=3D"letter-spacing:0= .75pt"> </span><span class=3D"awspan">lo</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">cual</span><span = class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"aws= pan">es</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </spa= n><span class=3D"awspan">necesario</span><span class=3D"awspan" style=3D"le= tter-spacing:0.75pt"> </span><span class=3D"awspan">para</span><span class= =3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">= preparar</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </sp= an><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-sp= acing:0.75pt"> </span><span class=3D"awspan">los estudiantes frente a las d= emandas del siglo XXI (p. 7).</span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt"><span class=3D"awspan">Las</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">her= ramientas</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </s= pan><span class=3D"awspan">ofim=C3=A1ticas</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">brindan</span><= span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">muchas</span><span class=3D"awspan" style=3D"letter-spacing:0.3= 5pt"> </span><span class=3D"awspan">facilidades</span><span class=3D"awspan= " style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">en</span><= span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"= > </span><span class=3D"awspan">manejo</span><span class=3D"awspan" style= =3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspa= n">la</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span>= <span class=3D"awspan">informaci=C3=B3n en</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">el</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspa= n">campo</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </spa= n><span class=3D"awspan">educativo,</span><span class=3D"awspan" style=3D"l= etter-spacing:1.3pt"> </span><span class=3D"awspan">as=C3=AD</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><a href=3D"#ref9" sty= le=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-righ= t:1pt; margin-left:1pt"><a href=3D"#ref9" style=3D"text-decoration:none"><s= pan class=3D"awspan" style=3D"text-decoration:underline">J=C3=A1uregui</spa= n><span class=3D"awspan" style=3D"text-decoration:underline; letter-spacing= :1.3pt"> </span><span class=3D"awspan" style=3D"text-decoration:underline">= et</span><span class=3D"awspan" style=3D"text-decoration:underline; letter-= spacing:1.3pt"> </span><span class=3D"awspan" style=3D"text-decoration:unde= rline">al.</span><span class=3D"awspan" style=3D"text-decoration:underline;= letter-spacing:1.3pt"> </span><span class=3D"awspan" style=3D"text-decorat= ion:underline">(2022)</span></a></p><p style=3D"margin-right:1pt; margin-le= ft:1pt"><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span>= <span class=3D"awspan">sostienen</span><span class=3D"awspan" style=3D"lett= er-spacing:1.3pt"> </span><span class=3D"awspan">que</span><span class=3D"a= wspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">el</sp= an><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span clas= s=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:1.3pt"> </span><span class=3D"awspan">Excel</span><span class= =3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">c= omo estrategia</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"= > </span><span class=3D"awspan">educativa</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">es</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awsp= an">efectivo</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"> = </span><span class=3D"awspan">para</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.3pt"> </span><span class=3D"awspan">la</span><span class=3D= "awspan" style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">ela= boraci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt">= </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.3pt"> </span><span class=3D"awspan">estados</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan"= >financieros</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"> = </span><span class=3D"awspan">comprensibles, v=C3=A1lidos,</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan"= >confiables</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> <= /span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter= -spacing:0.75pt"> </span><span class=3D"awspan">precisos</span><span class= =3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">= en</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><sp= an class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"lette= r-spacing:0.75pt"> </span><span class=3D"awspan">de</span><span class=3D"aw= span" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">contab= ilidad</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span= ><span class=3D"awspan">(p.</span><span class=3D"awspan" style=3D"letter-sp= acing:0.75pt"> </span><span class=3D"awspan">5),</span><span class=3D"awspa= n" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">lo</span>= <span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class= =3D"awspan">cual</span><span class=3D"awspan" style=3D"letter-spacing:0.75p= t"> </span><span class=3D"awspan">aporta</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspa= n">el desarrollo</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:1.3pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">c= ompetencias</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </= span><span class=3D"awspan">necesarias</span><span class=3D"awspan" style= =3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">para</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspa= n">el</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><= span class=3D"awspan">perfil</span><span class=3D"awspan" style=3D"letter-s= pacing:1.3pt"> </span><span class=3D"awspan">profesional</span><span class= =3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span= class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:= 1.3pt"> </span><span class=3D"awspan">estudiantes, integrando</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awsp= an">las</span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </spa= n><span class=3D"awspan">TIC,</span><span class=3D"awspan" style=3D"letter-= spacing:2.75pt"> </span><span class=3D"awspan">mejorando</span><span class= =3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">= la</span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><sp= an class=3D"awspan">experiencia</span><span class=3D"awspan" style=3D"lette= r-spacing:2.75pt"> </span><span class=3D"awspan">de</span><span class=3D"aw= span" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">aprend= izaje</span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span>= <span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.75pt"> </span><span class=3D"awspan">cumpliendo</span><span class=3D"a= wspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">con</= span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span c= lass=3D"awspan">las exigencias del campo laboral.</span></p><p class=3D"awd= iv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">En</= span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span cl= ass=3D"awspan">Ecuador</span><span class=3D"awspan" style=3D"letter-spacing= :1.3pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" styl= e=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">sistema</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"a= wspan">educativo</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt= "> </span><span class=3D"awspan">ofrece</span><span class=3D"awspan" style= =3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">tres</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspa= n">tipos</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </spa= n><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-sp= acing:1.3pt"> </span><span class=3D"awspan">bachilleratos:</span><span clas= s=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">= ciencias,</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </sp= an><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style= =3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">y t=C3=A9cnico</sp= an><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span cla= ss=3D"awspan">productivo,</span><span class=3D"awspan" style=3D"letter-spac= ing:1.95pt"> </span><span class=3D"awspan">seg=C3=BAn</span><span class=3D"= awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">la</= span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span c= lass=3D"awspan">p=C3=A1gina</span><span class=3D"awspan" style=3D"letter-sp= acing:1.95pt"> </span><span class=3D"awspan">del</span><span class=3D"awspa= n" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">Ministeri= o</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><spa= n class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:= 1.95pt"> </span><span class=3D"awspan">Educaci=C3=B3n</span><span class=3D"= awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">(</s= pan><a href=3D"#ref10" style=3D"text-decoration:none"></a></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref10" style= =3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:u= nderline">MINEDUC,</span><span class=3D"awspan" style=3D"text-decoration:un= derline; letter-spacing:1.95pt"> </span><span class=3D"awspan" style=3D"tex= t-decoration:underline">2024</span></a></p><p style=3D"margin-right:1pt; ma= rgin-left:1pt"><span class=3D"awspan">) menciona</span><span class=3D"awspa= n" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">que:</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span clas= s=3D"awspan">El</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt= "> </span><span class=3D"awspan">bachillerato</span><span class=3D"awspan" = style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">t=C3=A9cnico= </span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span= class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:0= .75pt"> </span><span class=3D"awspan">enfoca</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">en</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"a= wspan">una</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </= span><span class=3D"awspan">formaci=C3=B3n</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">te=C3=B3rica-pr= actica,</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </spa= n><span class=3D"awspan">con =C3=A9nfasis</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan= ">competencias</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt">= </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"let= ter-spacing:0.2pt"> </span><span class=3D"awspan">=C3=A1reas</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan= ">como:</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span= ><span class=3D"awspan">agropecuaria,</span><span class=3D"awspan" style=3D= "letter-spacing:0.2pt"> </span><span class=3D"awspan">industrial,</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"a= wspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </sp= an><span class=3D"awspan">servicios,</span><span class=3D"awspan" style=3D"= letter-spacing:0.2pt"> </span><span class=3D"awspan">art=C3=ADstica</span><= span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D= "awspan">y deportiva,</span><span class=3D"awspan" style=3D"letter-spacing:= 3.7pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan" sty= le=3D"letter-spacing:3.7pt"> </span><span class=3D"awspan">que</span><span = class=3D"awspan" style=3D"letter-spacing:3.7pt"> </span><span class=3D"awsp= an">los</span><span class=3D"awspan" style=3D"letter-spacing:3.7pt"> </span= ><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"l= etter-spacing:3.7pt"> </span><span class=3D"awspan">puedan</span><span clas= s=3D"awspan" style=3D"letter-spacing:3.7pt"> </span><span class=3D"awspan">= aplicar</span><span class=3D"awspan" style=3D"letter-spacing:3.7pt"> </span= ><span class=3D"awspan">sus</span><span class=3D"awspan" style=3D"letter-sp= acing:3.7pt"> </span><span class=3D"awspan">conocimientos</span><span class= =3D"awspan" style=3D"letter-spacing:3.7pt"> </span><span class=3D"awspan">a= </span><span class=3D"awspan" style=3D"letter-spacing:3.7pt"> </span><span = class=3D"awspan">trav=C3=A9s</span><span class=3D"awspan" style=3D"letter-s= pacing:3.7pt"> </span><span class=3D"awspan">de emprendimientos que favorez= can el crecimiento econ=C3=B3mico del pa=C3=ADs. </span></p><p class=3D"awd= iv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Cabe= </span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span = class=3D"awspan">destacar</span><span class=3D"awspan" style=3D"letter-spac= ing:0.6pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">el</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"aw= span">uso</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </sp= an><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-s= pacing:0.6pt"> </span><span class=3D"awspan">las</span><span class=3D"awspa= n" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">TIC</span>= <span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class= =3D"awspan">es</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt">= </span><span class=3D"awspan">fundamental</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">para</span><span= class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"aws= pan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span= ><span class=3D"awspan">desarrollo</span><span class=3D"awspan" style=3D"le= tter-spacing:0.6pt"> </span><span class=3D"awspan">de</span><span class=3D"= awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">compe= tencias digitales</span><span class=3D"awspan" style=3D"letter-spacing:1.4p= t"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"= letter-spacing:1.4pt"> </span><span class=3D"awspan">los</span><span class= =3D"awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">e= studiantes</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt"> </s= pan><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"letter= -spacing:1.4pt"> </span><span class=3D"awspan">bachillerato</span><span cla= ss=3D"awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan"= >t=C3=A9cnico,</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt">= </span><span class=3D"awspan">ya</span><span class=3D"awspan" style=3D"let= ter-spacing:1.4pt"> </span><span class=3D"awspan">que</span><span class=3D"= awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">optim= izan</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt"> </span><s= pan class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.4pt"> </span><span class=3D"awspan">procesos</span><span class=3D"awsp= an" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">de ense= =C3=B1anza-aprendizaje,</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.4pt"> </span><span class=3D"awspan">potencia</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">la</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class= =3D"awspan">motivaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.4pt"> </span><span class=3D"awspan">e</span><span class=3D"awspan"= style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">integraci= =C3=B3n,</span><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </sp= an><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.4pt"> </span><span class=3D"awspan">favorecen</span><span class=3D= "awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">la<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span = class=3D"awspan">participaci=C3=B3n activa.</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">Las</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D= "awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spacing:= -0.15pt"> </span><span class=3D"awspan">digitales</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">no</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span cla= ss=3D"awspan">s=C3=B3lo</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.15pt"> </span><span class=3D"awspan">mejoran</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">la</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span cla= ss=3D"awspan">calidad</span><span class=3D"awspan" style=3D"letter-spacing:= -0.15pt"> </span><span class=3D"awspan">educativa,</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">sino</= span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span = class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.15pt"> </span><span class=3D"awspan">tambi=C3=A9n contribuyen</span><span= class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"aw= span">a</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </spa= n><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-sp= acing:0.85pt"> </span><span class=3D"awspan">entorno</span><span class=3D"a= wspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">m=C3= =A1s</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><= span class=3D"awspan">din=C3=A1mico</span><span class=3D"awspan" style=3D"l= etter-spacing:0.85pt"> </span><span class=3D"awspan">y</span><span class=3D= "awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">col= aborativo</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </s= pan><span class=3D"awspan">(</span><a href=3D"#ref4" style=3D"text-decorati= on:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:= 1pt"><a href=3D"#ref4" style=3D"text-decoration:none"><span class=3D"awspan= " style=3D"text-decoration:underline">Cevallos-=C3=81lava</span><span class= =3D"awspan" style=3D"text-decoration:underline; letter-spacing:0.85pt"> </s= pan><span class=3D"awspan" style=3D"text-decoration:underline">et</span><sp= an class=3D"awspan" style=3D"text-decoration:underline; letter-spacing:0.85= pt"> </span><span class=3D"awspan" style=3D"text-decoration:underline">al.,= </span><span class=3D"awspan" style=3D"text-decoration:underline; letter-sp= acing:0.85pt"> </span><span class=3D"awspan" style=3D"text-decoration:under= line">2024</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt"><sp= an class=3D"awspan">,</span><span class=3D"awspan" style=3D"letter-spacing:= 0.85pt"> </span><span class=3D"awspan">p. 8),</span><span class=3D"awspan" = style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">esto</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"= awspan">resalta</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"= > </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"le= tter-spacing:0.4pt"> </span><span class=3D"awspan">importancia</span><span = class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awsp= an">de</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span>= <span class=3D"awspan">integrar</span><span class=3D"awspan" style=3D"lette= r-spacing:0.4pt"> </span><span class=3D"awspan">la</span><span class=3D"aws= pan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">tecnolog= =C3=ADa</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span= ><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spa= cing:0.4pt"> </span><span class=3D"awspan">manera</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">efectiva<= /span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span c= lass=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.4= pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" style= =3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">planes de</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"= awspan">estudio,</span><span class=3D"awspan" style=3D"letter-spacing:1.6pt= "> </span><span class=3D"awspan">promoviendo</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">el</span><span= class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"aws= pan">fortalecimiento</span><span class=3D"awspan" style=3D"letter-spacing:1= .6pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style= =3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">habilidades</span>= <span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class= =3D"awspan">clave</span><span class=3D"awspan" style=3D"letter-spacing:1.6p= t"> </span><span class=3D"awspan">para</span><span class=3D"awspan" style= =3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">el</span><span cla= ss=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan"= >futuro</span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span= ><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spa= cing:1.6pt"> </span><span class=3D"awspan">los estudiantes. </span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"a= wspan">El</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </s= pan><span class=3D"awspan">desarrollo</span><span class=3D"awspan" style=3D= "letter-spacing:-0.7pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">= la</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><sp= an class=3D"awspan">competencia</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.7pt"> </span><span class=3D"awspan">digital</span><span class= =3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">= ha</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><sp= an class=3D"awspan">ganado</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.7pt"> </span><span class=3D"awspan">una</span><span class=3D"awspan= " style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">relevancia= </span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span= class=3D"awspan">significativa</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.7pt"> </span><span class=3D"awspan">en</span><span class=3D"aw= span" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">el</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span cla= ss=3D"awspan">=C3=A1mbito educativo, as=C3=AD lo afirma </span><a href=3D"#= ref3" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"ma= rgin-right:1pt; margin-left:1pt"><a href=3D"#ref3" style=3D"text-decoration= :none"><span class=3D"awspan" style=3D"text-decoration:underline">Candia (2= 023)</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt; margin-bo= ttom:10pt"><span class=3D"awspan">:</span></p><p class=3D"awdiv" style=3D"m= argin-right:1pt; margin-left:1pt; font-size:11pt"><span style=3D"height:0pt= ; display:block; position:absolute; z-index:16"><img src=3D"data:image/jpeg= ;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwk= MEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFB= EUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARC= ARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQAQABAwID= AgoFBgkKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktEIFSJhcTJSgZOUsxYjMzY3QnWh8BgkcnN= 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style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">de</span><= span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D= "awspan">forma</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt">= </span><span class=3D"awspan">efectiva</span><span class=3D"awspan" style= =3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">las</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan= ">competencias</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt">= </span><span class=3D"awspan">digitales</span><span class=3D"awspan" style= =3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">en</span><span cla= ss=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan"= >la</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><sp= an class=3D"awspan">educaci=C3=B3n,</span><span class=3D"awspan" style=3D"l= etter-spacing:1.5pt"> </span><span class=3D"awspan">=C3=A9sta promueve</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">aprendizaje</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">relevante</span>= <span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> = </span><span class=3D"awspan">enriquecedor,</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">permitiendo</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span clas= s=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"le= tter-spacing:0.1pt"> </span><span class=3D"awspan">estudiantes ser</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class=3D"= awspan">ciudadanos</span><span class=3D"awspan" style=3D"letter-spacing:2.9= pt"> </span><span class=3D"awspan">digitales,</span><span class=3D"awspan" = style=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">informados</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span cla= ss=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"= > </span><span class=3D"awspan">=C3=A9ticos</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">que</span><span= class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class=3D"aws= pan">se</span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span= ><span class=3D"awspan">adapten</span><span class=3D"awspan" style=3D"lette= r-spacing:2.9pt"> </span><span class=3D"awspan">a</span><span class=3D"awsp= an" style=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">los</span= ><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class= =3D"awspan">cambios tecnol=C3=B3gicos</span><span class=3D"awspan" style=3D= "letter-spacing:0.6pt"> </span><span class=3D"awspan">y</span><span class= =3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">c= ontribuyan</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </s= pan><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-= spacing:0.6pt"> </span><span class=3D"awspan">manera</span><span class=3D"a= wspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">signif= icativa</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span= ><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spa= cing:0.6pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">=C3=A1mbito</= span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span cl= ass=3D"awspan">profesional.</span><span class=3D"awspan" style=3D"letter-sp= acing:0.6pt"> </span><span class=3D"awspan">(p. 11)</span></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Po= r</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><spa= n class=3D"awspan">lo</span><span class=3D"awspan" style=3D"letter-spacing:= 1.55pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">en</span><span = class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"aws= pan">un</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </spa= n><span class=3D"awspan">mundo</span><span class=3D"awspan" style=3D"letter= -spacing:1.55pt"> </span><span class=3D"awspan">cada</span><span class=3D"a= wspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">vez</= span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span c= lass=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.55pt"> </span><span class=3D"awspan">digitalizado,</span><span class= =3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">= es</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><sp= an class=3D"awspan">importante</span><span class=3D"awspan" style=3D"letter= -spacing:1.55pt"> </span><span class=3D"awspan">que</span><span class=3D"aw= span" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">los</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span cl= ass=3D"awspan">individuos adquieran</span><span class=3D"awspan" style=3D"l= etter-spacing:0.65pt"> </span><span class=3D"awspan">conocimientos</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D= "awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </= span><span class=3D"awspan">habilidades</span><span class=3D"awspan" style= =3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">tecnol=C3=B3gicas= </span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span= class=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spacing= :0.65pt"> </span><span class=3D"awspan">desenvolverse</span><span class=3D"= awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">efic= azmente</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </spa= n><span class=3D"awspan">en sus entornos personales y profesionales. </span= ></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span c= lass=3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 25pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">figura</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span class=3D= "awspan">t=C3=A9cnica</span><span class=3D"awspan" style=3D"letter-spacing:= -0.25pt"> </span><span class=3D"awspan">profesional</span><span class=3D"aw= span" style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">de</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span c= lass=3D"awspan">servicios</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.25pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan"= style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">contabilid= ad,</span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><= span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.25pt"> </span><span class=3D"awspan">estudiantes</span><span class= =3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan"= >se</span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><= span class=3D"awspan">forman</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.25pt"> </span><span class=3D"awspan">en diversos</span><span clas= s=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">m= =C3=B3dulos</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </sp= an><span class=3D"awspan">relacionados</span><span class=3D"awspan" style= =3D"letter-spacing:3pt"> </span><span class=3D"awspan">con</span><span clas= s=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">la= </span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span cl= ass=3D"awspan">administraci=C3=B3n</span><span class=3D"awspan" style=3D"le= tter-spacing:3pt"> </span><span class=3D"awspan">de</span><span class=3D"aw= span" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">empresas<= /span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span cla= ss=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> = </span><span class=3D"awspan">generaci=C3=B3n</span><span class=3D"awspan" = style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">de informes fin= ancieros, uno de ellos es el m=C3=B3dulo de paquetes contables y tributario= s, en el que</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> <= /span><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"lette= r-spacing:0.7pt"> </span><span class=3D"awspan">emplean</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">h= erramientas</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </= span><span class=3D"awspan">digitales</span><span class=3D"awspan" style=3D= "letter-spacing:0.7pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">p= ermiten</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span= ><span class=3D"awspan">automatizar</span><span class=3D"awspan" style=3D"l= etter-spacing:0.7pt"> </span><span class=3D"awspan">y</span><span class=3D"= awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">hacer= </span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span = class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style=3D"letter-spac= ing:0.7pt"> </span><span class=3D"awspan">eficientes los</span><span class= =3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">= procesos</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </sp= an><span class=3D"awspan">contables.</span><span class=3D"awspan" style=3D"= letter-spacing:2.05pt"> </span><span class=3D"awspan">Es</span><span class= =3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">= importante</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </= span><span class=3D"awspan">recalcar</span><span class=3D"awspan" style=3D"= letter-spacing:2.05pt"> </span><span class=3D"awspan">que,</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan"= >en</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><s= pan class=3D"awspan">este</span><span class=3D"awspan" style=3D"letter-spac= ing:2.05pt"> </span><span class=3D"awspan">tipo</span><span class=3D"awspan= " style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">de</span><= span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class= =3D"awspan">bachilleratos,</span><span class=3D"awspan" style=3D"letter-spa= cing:2.05pt"> </span><span class=3D"awspan">los estudiantes</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan= ">tienen</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </sp= an><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.7pt"> </span><span class=3D"awspan">oportunidad</span><span class= =3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><sp= an class=3D"awspan">acercarse</span><span class=3D"awspan" style=3D"letter-= spacing:-0.7pt"> </span><span class=3D"awspan">a</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">empresas<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span = class=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spacing:= -0.7pt"> </span><span class=3D"awspan">realizar</span><span class=3D"awspan= " style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">sus</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class= =3D"awspan">pasant=C3=ADas</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.7pt"> </span><span class=3D"awspan">como parte</span><span class=3D= "awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">ese= ncial</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span>= <span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spac= ing:2.15pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" = style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">proceso</spa= n><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span clas= s=3D"awspan">formativo.</span><span class=3D"awspan" style=3D"letter-spacin= g:2.15pt"> </span><span class=3D"awspan">Dado</span><span class=3D"awspan" = style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">que</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D= "awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> <= /span><span class=3D"awspan">tecnolog=C3=ADa</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">se</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"a= wspan">aplica</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt">= </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"lett= er-spacing:2.15pt"> </span><span class=3D"awspan">diversos campos</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D= "awspan">empresariales,</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.55pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" = style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">competencia= s</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><sp= an class=3D"awspan">digitales</span><span class=3D"awspan" style=3D"letter-= spacing:-0.55pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">los</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span c= lass=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.55pt"> </span><span class=3D"awspan">desempe=C3=B1an</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"aws= pan">un</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </sp= an><span class=3D"awspan">papel fundamental en la ejecuci=C3=B3n de tareas = administrativas. </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; m= argin-left:1pt"><span class=3D"awspan">El</span><span class=3D"awspan" styl= e=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">uso</span><span = class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"aws= pan">de</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </spa= n><span class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-s= pacing:2.15pt"> </span><span class=3D"awspan">TIC</span><span class=3D"awsp= an" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">tiene</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span cl= ass=3D"awspan">gran</span><span class=3D"awspan" style=3D"letter-spacing:2.= 15pt"> </span><span class=3D"awspan">impacto</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">en</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"a= wspan">el</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </s= pan><span class=3D"awspan">proceso</span><span class=3D"awspan" style=3D"le= tter-spacing:2.15pt"> </span><span class=3D"awspan">de</span><span class=3D= "awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">ens= e=C3=B1anza</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> <= /span><span class=3D"awspan">aprendizaje</span><span class=3D"awspan" style= =3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspa= n">la contabilidad</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 35pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">el</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"aws= pan">m=C3=B3dulo</span><span class=3D"awspan" style=3D"letter-spacing:-0.35= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:-0.35pt"> </span><span class=3D"awspan">paquetes</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"= awspan">contables</span><span class=3D"awspan" style=3D"letter-spacing:-0.3= 5pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D= "letter-spacing:-0.35pt"> </span><span class=3D"awspan">tributarios,</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">ya</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt= "> </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"= letter-spacing:-0.35pt"> </span><span class=3D"awspan">permiten</span><span= class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"a= wspan">minimizar los</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.5pt"> </span><span class=3D"awspan">errores</span><span class=3D"awspan" = style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">y</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"a= wspan">mejorar</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"= > </span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.5pt"> </span><span class=3D"awspan">resultados</span><span= class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"aw= span">para</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </= span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter= -spacing:-0.5pt"> </span><span class=3D"awspan">toma</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">de</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span cl= ass=3D"awspan">decisiones,</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.5pt"> </span><span class=3D"awspan">as=C3=AD</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">lo</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span cl= ass=3D"awspan">menciona</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.5pt"> </span><span class=3D"awspan">(</span><a href=3D"#ref2" style=3D= "text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt= ; margin-left:1pt"><a href=3D"#ref2" style=3D"text-decoration:none"><span c= lass=3D"awspan" style=3D"text-decoration:underline">Berrones, </span></a><a= href=3D"#ref2" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref2" style=3D"text-= decoration:none"><span class=3D"awspan" style=3D"text-decoration:underline"= >2020</span></a></p><p style=3D"margin-right:1pt; margin-left:1pt"><span cl= ass=3D"awspan">):</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; m= argin-left:1pt"><span class=3D"awspan">Las</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">TIC</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"= awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> <= /span><span class=3D"awspan">han</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.35pt"> </span><span class=3D"awspan">convertido</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"aws= pan">en</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </sp= an><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-= spacing:-0.35pt"> </span><span class=3D"awspan">herramienta</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspa= n">=C3=BAtil</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt">= </span><span class=3D"awspan">para</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.35pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >actividades</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt">= </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.35pt"> </span><span class=3D"awspan">realiza el</span><span= class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"aw= span">contador,</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt= "> </span><span class=3D"awspan">debido</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">a</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan= ">que</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span>= <span class=3D"awspan">genera</span><span class=3D"awspan" style=3D"letter-= spacing:0.15pt"> </span><span class=3D"awspan">reportes</span><span class= =3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">= econ=C3=B3micos</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:0.15pt"> </span><span class=3D"awspan">cada</span><span class= =3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">= una</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><s= pan class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacin= g:0.15pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">cuentas del</= span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span cl= ass=3D"awspan">activo,</span><span class=3D"awspan" style=3D"letter-spacing= :0.6pt"> </span><span class=3D"awspan">pasivo</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">y</span><span= class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"aws= pan">patrimonio,</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt= "> </span><span class=3D"awspan">adem=C3=A1s</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">permite</span>= <span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class= =3D"awspan">presentar</span><span class=3D"awspan" style=3D"letter-spacing:= 0.6pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" style= =3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">la</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan"= >gerencia</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </sp= an><span class=3D"awspan">reportes de</span><span class=3D"awspan" style=3D= "letter-spacing:1.2pt"> </span><span class=3D"awspan">cada</span><span clas= s=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">= uno</span><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><sp= an class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing= :1.2pt"> </span><span class=3D"awspan">sus</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">movimientos</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class= =3D"awspan">econ=C3=B3micos</span><span class=3D"awspan" style=3D"letter-sp= acing:1.2pt"> </span><span class=3D"awspan">durante</span><span class=3D"aw= span" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">un</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class= =3D"awspan">determinado</span><span class=3D"awspan" style=3D"letter-spacin= g:1.2pt"> </span><span class=3D"awspan">ejercicio fiscal y as=C3=AD determi= nar la solvencia, liquidez y rentabilidad de esta. (p. 6)</span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awsp= an">Esto</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </sp= an><span class=3D"awspan">implica</span><span class=3D"awspan" style=3D"let= ter-spacing:2.45pt"> </span><span class=3D"awspan">que</span><span class=3D= "awspan" style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">las= </span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span= class=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"letter= -spacing:2.45pt"> </span><span class=3D"awspan">digitales</span><span class= =3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">= facilitan</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </s= pan><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-= spacing:2.45pt"> </span><span class=3D"awspan">relaci=C3=B3n</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspa= n">entre</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </sp= an><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-s= pacing:2.45pt"> </span><span class=3D"awspan">aprendizaje adquirido</span><= span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D= "awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </= span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter= -spacing:0.5pt"> </span><span class=3D"awspan">especialidad</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan"= >y</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><spa= n class=3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spacing:= 0.5pt"> </span><span class=3D"awspan">aplicaci=C3=B3n</span><span class=3D"= awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">pr=C3= =A1ctica,</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </sp= an><span class=3D"awspan">dando</span><span class=3D"awspan" style=3D"lette= r-spacing:0.5pt"> </span><span class=3D"awspan">lugar</span><span class=3D"= awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">al</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span cla= ss=3D"awspan">aprendizaje</span><span class=3D"awspan" style=3D"letter-spac= ing:0.5pt"> </span><span class=3D"awspan">basado en</span><span class=3D"aw= span" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">compet= encias,</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </spa= n><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-s= pacing:2.55pt"> </span><span class=3D"awspan">vincula</span><span class=3D"= awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">la</= span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span c= lass=3D"awspan">adquisici=C3=B3n</span><span class=3D"awspan" style=3D"lett= er-spacing:2.55pt"> </span><span class=3D"awspan">de</span><span class=3D"a= wspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">habil= idades</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span= ><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spac= ing:2.55pt"> </span><span class=3D"awspan">conocimientos</span><span class= =3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">= con</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><s= pan class=3D"awspan">el desempe=C3=B1o</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">eficaz</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"a= wspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </s= pan><span class=3D"awspan">empresas,</span><span class=3D"awspan" style=3D"= letter-spacing:0.75pt"> </span><span class=3D"awspan">este</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan"= >modelo</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </spa= n><span class=3D"awspan">eval=C3=BAa</span><span class=3D"awspan" style=3D"= letter-spacing:0.75pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">= competencias</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> = </span><span class=3D"awspan">desarrolladas</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">y</span><span = class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"aws= pan">el aprendizaje obtenido por los estudiantes durante el per=C3=ADodo ac= ad=C3=A9mico.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt"><span class=3D"awspan">El</span><span class=3D"awspan" style=3D= "letter-spacing:3.75pt"> </span><span class=3D"awspan">enfoque</span><span = class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"aws= pan">de</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </spa= n><span class=3D"awspan">aprendizaje</span><span class=3D"awspan" style=3D"= letter-spacing:3.75pt"> </span><span class=3D"awspan">basado</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspa= n">en</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span>= <span class=3D"awspan">competencias</span><span class=3D"awspan" style=3D"l= etter-spacing:3.75pt"> </span><span class=3D"awspan">se</span><span class= =3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">= centra</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span= ><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spa= cing:3.75pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan"= style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">desarrollo<= /span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span = class=3D"awspan">de habilidades</span><span class=3D"awspan" style=3D"lette= r-spacing:2.55pt"> </span><span class=3D"awspan">fundamentales</span><span = class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"aws= pan">para</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </s= pan><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-= spacing:2.55pt"> </span><span class=3D"awspan">desempe=C3=B1o</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awsp= an">profesional</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:2.55pt"> </span><span class=3D"awspan">los</span><span class= =3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">= estudiantes.</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> = </span><span class=3D"awspan">As=C3=AD</span><span class=3D"awspan" style= =3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">lo afirman </span= ><a href=3D"#ref15" style=3D"text-decoration:none"></a></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref15" style=3D"= text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:under= line">Romani & Macedo </span></a><a href=3D"#ref15" style=3D"text-decor= ation:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-le= ft:1pt"><a href=3D"#ref15" style=3D"text-decoration:none"><span class=3D"aw= span" style=3D"text-decoration:underline">(2023)</span></a></p><p style=3D"= margin-right:1pt; margin-left:1pt; margin-bottom:10pt"><span class=3D"awspa= n"> </span><span class=3D"awspan">=E2=80=9Cel aprendizaje basado en co= mpetencias (ABC) es un enfoque</span><span class=3D"awspan" style=3D"letter= -spacing:2.15pt"> </span><span class=3D"awspan">educativo</span><span class= =3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">= que</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><s= pan class=3D"awspan">consiste</span><span class=3D"awspan" style=3D"letter-= spacing:2.15pt"> </span><span class=3D"awspan">en</span><span class=3D"awsp= an" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">colocar<= /span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span = class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spacing:2.= 15pt"> </span><span class=3D"awspan">estudiante</span><span class=3D"awspan= " style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">en</span><= span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"= > </span><span class=3D"awspan">centro</span><span class=3D"awspan" style= =3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">del</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awsp= an">proceso</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> <= /span><span class=3D"awspan">de aprendizaje</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">para</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class= =3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:-0.15p= t"> </span><span class=3D"awspan">fortalezca</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">sus</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class= =3D"awspan">habilidades</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.15pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">conocimientos= </span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><spa= n class=3D"awspan">pr=C3=A1cticos=E2=80=9D</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">(p.</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"= awspan">4),</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> = </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">este </span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><spa= n style=3D"height:0pt; display:block; position:absolute; z-index:18"><img s= rc=3D"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBA= QFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2= wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4e= Hh4eHh4eHh4eHh7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwM= 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a0;            = </span><span class=3D"awspan" style=3D"font-family:Calibri; font-size:11pt= ; letter-spacing:3pt; color:#ffffff">Competencias Digitales</span><span cla= ss=3D"awspan" style=3D"font-family:Calibri; font-size:11pt; letter-spacing:= 3pt; color:#ffffff">     </span><span class=3D"awspan" = style=3D"font-family:Calibri; font-size:11pt; letter-spacing:3pt; color:#ff= ffff">      </span><span class=3D"awspan" style=3D= "font-family:Calibri; font-size:11pt; letter-spacing:3pt; color:#ffffff">P= =C3=A1gina</span><span class=3D"awspan" style=3D"font-family:Calibri; font-= size:11pt; color:#ffffff"> 11 | 23</span></p><p class=3D"awdiv" style=3D"ma= rgin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"color:#fff= fff">ISSN: </span><span class=3D"awspan" style=3D"font-weight:bold; color:#= ffffff">2602-8506</span><span class=3D"awspan" style=3D"color:#ffffff">Vol.= 9 No.2, pp. 6 =E2=80=93 23, abril =E2=80=93 junio</span><span class=3D"aws= pan" style=3D"color:#ffffff">  </span><span class=3D"awspan" style=3D"= color:#ffffff">2025Revista en Ciencias sociales y humanidadesArt=C3=ADculo = original</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-lef= t:1pt"><span><svg font-family=3D"Times New Roman" font-size=3D"16" height= =3D"36" version=3D"1.1" width=3D"210.64" xmlns=3D"http://www.w3.org/2000/sv= g" style=3D"width:210.64px; height:36px; font-family:'Times New Roman'; fon= t-size:16px" xmlns:xlink=3D"http://www.w3.org/1999/xlink"><defs /><g><g><pa= th d=3D"M0,0 L210,0 L210,0 L210,36 L210,36 L0,36 Z" fill=3D"#7d7d7d" fill-r= ule=3D"evenodd" /></g></g></svg></span></p><p class=3D"awdiv" style=3D"marg= in-right:1pt; margin-left:1pt; font-size:11pt"><span class=3D"awspan" style= =3D"font-family:Ebrima; font-size:11pt; color:#ffffff">www.visionariodigita= l.org</span></p><div style=3D"margin-right:0.35pt; margin-left:0.35pt; bord= er:0.75pt solid #ffffff; clear:both"><p class=3D"awdiv" style=3D"font-size:= 9pt; 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t4QtOLiYrZv305DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUj= lZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2Ld988w25ubk= /6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURcXBxJSUm0tb= Vx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON92nmN1dTQ0N= OByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37= WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H/RdSok4duy= YzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43DzzwAOvWrftRWw= kJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0t+fn5uFwuj= hw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e/Iy8v7X/v7= /wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt=3D"" style= =3D"margin-left:449.75pt; position:absolute" /></span><span class=3D"awspan= ">contexto</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </= span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter= -spacing:2.05pt"> </span><span class=3D"awspan">integraci=C3=B3n</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"a= wspan">de</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </s= pan><span class=3D"awspan">herramientas</span><span class=3D"awspan" style= =3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">digitales</span><= span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class= =3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"= > </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"le= tter-spacing:2.05pt"> </span><span class=3D"awspan">ense=C3=B1anza</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D= "awspan">contable</span><span class=3D"awspan" style=3D"letter-spacing:2.05= pt"> </span><span class=3D"awspan">facilita</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">el desarrollo<= /span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span c= lass=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.5= pt"> </span><span class=3D"awspan">competencias</span><span class=3D"awspan= " style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">clave,</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class= =3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt">= </span><span class=3D"awspan">relaci=C3=B3n</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">con</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"aw= span">ello</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </s= pan><a href=3D"#ref12" style=3D"text-decoration:none"></a></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref12" style= =3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:u= nderline">Moyano</span><span class=3D"awspan" style=3D"text-decoration:unde= rline; letter-spacing:0.5pt"> </span><span class=3D"awspan" style=3D"text-d= ecoration:underline">et</span><span class=3D"awspan" style=3D"text-decorati= on:underline; letter-spacing:0.5pt"> </span><span class=3D"awspan" style=3D= "text-decoration:underline">al.</span><span class=3D"awspan" style=3D"text-= decoration:underline; letter-spacing:0.5pt"> </span><span class=3D"awspan" = style=3D"text-decoration:underline">(2024)</span></a></p><p style=3D"margin= -right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"letter-spacing= :0.5pt"> </span><span class=3D"awspan">mencionan que:</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"aws= pan">Una</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </spa= n><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-sp= acing:2.1pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan= " style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">principales= </span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span = class=3D"awspan">innovaciones</span><span class=3D"awspan" style=3D"letter-= spacing:2.1pt"> </span><span class=3D"awspan">en</span><span class=3D"awspa= n" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">la</span><= span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D= "awspan">ense=C3=B1anza</span><span class=3D"awspan" style=3D"letter-spacin= g:2.1pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">la</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspa= n">contabilidad</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"= > </span><span class=3D"awspan">es</span><span class=3D"awspan" style=3D"le= tter-spacing:2.1pt"> </span><span class=3D"awspan">la integraci=C3=B3n</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt">= </span><span class=3D"awspan">software</span><span class=3D"awspan" style= =3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">contable</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"a= wspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </spa= n><span class=3D"awspan">aplicaciones</span><span class=3D"awspan" style=3D= "letter-spacing:0.3pt"> </span><span class=3D"awspan">especializadas</span>= <span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt">= </span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"let= ter-spacing:0.3pt"> </span><span class=3D"awspan">aula,</span><span class= =3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">y= a</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span= class=3D"awspan">que estas</span><span class=3D"awspan" style=3D"letter-sp= acing:1.6pt"> </span><span class=3D"awspan">herramientas</span><span class= =3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">p= ermiten</span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span= ><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spac= ing:1.6pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" = style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">estudiantes</= span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span cl= ass=3D"awspan">interactuar</span><span class=3D"awspan" style=3D"letter-spa= cing:1.6pt"> </span><span class=3D"awspan">con</span><span class=3D"awspan"= style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">datos</span>= <span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class= =3D"awspan">financieros reales y realizar pr=C3=A1cticas contables en un en= torno simulado. (p. 9)</span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt"><span class=3D"awspan">As=C3=AD</span><span class=3D"a= wspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">mismo= </span><span class=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><a hr= ef=3D"#ref11" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" sty= le=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref11" style=3D"text-d= ecoration:none"><span class=3D"awspan" style=3D"text-decoration:underline">= Mite-Quinto</span><span class=3D"awspan" style=3D"text-decoration:underline= ; letter-spacing:1.35pt"> </span><span class=3D"awspan" style=3D"text-decor= ation:underline">et</span><span class=3D"awspan" style=3D"text-decoration:u= nderline; letter-spacing:1.35pt"> </span><span class=3D"awspan" style=3D"te= xt-decoration:underline">al.</span><span class=3D"awspan" style=3D"text-dec= oration:underline; letter-spacing:1.35pt"> </span><span class=3D"awspan" st= yle=3D"text-decoration:underline">(2024)</span></a></p><p style=3D"margin-r= ight:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"letter-spacing:1= .35pt"> </span><span class=3D"awspan">comentan</span><span class=3D"aw= span" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">que</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span cl= ass=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:1.35= pt"> </span><span class=3D"awspan">uso</span><span class=3D"awspan" style= =3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspa= n">software</span><span class=3D"awspan" style=3D"letter-spacing:1.35pt"> <= /span><span class=3D"awspan">contable</span><span class=3D"awspan" style=3D= "letter-spacing:1.35pt"> </span><span class=3D"awspan">en</span><span class= =3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">= el proceso</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </s= pan><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-= spacing:2.1pt"> </span><span class=3D"awspan">ense=C3=B1anza-aprendizaje</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span cla= ss=3D"awspan">facilita</span><span class=3D"awspan" style=3D"letter-spacing= :2.1pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" styl= e=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">desarrollo</span>= <span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt">= </span><span class=3D"awspan">habilidades</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">clave</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"aw= span">en</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </spa= n><span class=3D"awspan">=C3=A1reas relacionadas,</span><span class=3D"awsp= an" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">al</span>= <span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">mismo</span><span class=3D"awspan" style=3D"letter-spacing:0.3p= t"> </span><span class=3D"awspan">tiempo</span><span class=3D"awspan" style= =3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">que</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan= ">fomenta</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </sp= an><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-s= pacing:0.3pt"> </span><span class=3D"awspan">desarrollo</span><span class= =3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span= class=3D"awspan">habilidades</span><span class=3D"awspan" style=3D"letter-= spacing:0.3pt"> </span><span class=3D"awspan">de</span><span class=3D"awspa= n" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">pensamient= o cr=C3=ADtico</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt= "> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.35pt"> </span><span class=3D"awspan">resoluci=C3=B3n</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt= "> </span><span class=3D"awspan">problemas</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">(p.</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"= awspan">4).</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> = </span><span class=3D"awspan">Sin</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.35pt"> </span><span class=3D"awspan">embargo,</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awsp= an">se</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </spa= n><span class=3D"awspan">debe</span><span class=3D"awspan" style=3D"letter-= spacing:-0.35pt"> </span><span class=3D"awspan">considerar</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan= ">que</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span= ><span class=3D"awspan">no</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.35pt"> </span><span class=3D"awspan">todas</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">las he= rramientas</span><span class=3D"awspan" style=3D"letter-spacing:3.6pt"> </s= pan><span class=3D"awspan">disponibles</span><span class=3D"awspan" style= =3D"letter-spacing:3.6pt"> </span><span class=3D"awspan">cumplen</span><spa= n class=3D"awspan" style=3D"letter-spacing:3.6pt"> </span><span class=3D"aw= span">con</span><span class=3D"awspan" style=3D"letter-spacing:3.6pt"> </sp= an><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-= spacing:3.6pt"> </span><span class=3D"awspan">est=C3=A1ndares</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.6pt"> </span><span class=3D"awspa= n">que</span><span class=3D"awspan" style=3D"letter-spacing:3.6pt"> </span>= <span class=3D"awspan">requiere</span><span class=3D"awspan" style=3D"lette= r-spacing:3.6pt"> </span><span class=3D"awspan">el</span><span class=3D"aws= pan" style=3D"letter-spacing:3.6pt"> </span><span class=3D"awspan">curr=C3= =ADculo</span><span class=3D"awspan" style=3D"letter-spacing:3.6pt"> </span= ><span class=3D"awspan">de educaci=C3=B3n,</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">lo</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspa= n">que</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span>= <span class=3D"awspan">genera</span><span class=3D"awspan" style=3D"letter-= spacing:0.7pt"> </span><span class=3D"awspan">una</span><span class=3D"awsp= an" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">brecha</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span cla= ss=3D"awspan">entre</span><span class=3D"awspan" style=3D"letter-spacing:0.= 7pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">formaci=C3=B3n</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span clas= s=3D"awspan">acad=C3=A9mica</span><span class=3D"awspan" style=3D"letter-sp= acing:0.7pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan"= style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">los</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"= awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-spacing:0.= 7pt"> </span><span class=3D"awspan">y las competencias digitales requeridas= por las empresas.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; = margin-left:1pt"><span class=3D"awspan">En</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">el</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspa= n">campo</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </spa= n><span class=3D"awspan">contable</span><span class=3D"awspan" style=3D"let= ter-spacing:0.4pt"> </span><span class=3D"awspan">el</span><span class=3D"a= wspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">uso</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt= "> </span><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"l= etter-spacing:0.4pt"> </span><span class=3D"awspan">software</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan= ">especializado</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"= > </span><span class=3D"awspan">es</span><span class=3D"awspan" style=3D"le= tter-spacing:0.4pt"> </span><span class=3D"awspan">indispensable</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"aw= span">para</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </s= pan><span class=3D"awspan">agilizar y</span><span class=3D"awspan" style=3D= "letter-spacing:0.05pt"> </span><span class=3D"awspan">simplificar</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D= "awspan">las</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> = </span><span class=3D"awspan">tareas</span><span class=3D"awspan" style=3D"= letter-spacing:0.05pt"> </span><span class=3D"awspan">diarias</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awsp= an">de</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span= ><span class=3D"awspan">registro</span><span class=3D"awspan" style=3D"lett= er-spacing:0.05pt"> </span><span class=3D"awspan">y</span><span class=3D"aw= span" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">proces= amiento</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </spa= n><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-sp= acing:0.05pt"> </span><span class=3D"awspan">transacciones</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan"= >comerciales, tal</span><span class=3D"awspan" style=3D"letter-spacing:0.05= pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"= letter-spacing:0.05pt"> </span><span class=3D"awspan">como</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan"= >mencionan</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </= span><a href=3D"#ref1" style=3D"text-decoration:none"></a></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref1" style= =3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:u= nderline">Barona-L=C3=B3pez</span><span class=3D"awspan" style=3D"text-deco= ration:underline; letter-spacing:0.05pt"> </span><span class=3D"awspan" sty= le=3D"text-decoration:underline">et</span><span class=3D"awspan" style=3D"t= ext-decoration:underline; letter-spacing:0.05pt"> </span><span class=3D"aws= pan" style=3D"text-decoration:underline">al.</span><span class=3D"awspan" s= tyle=3D"text-decoration:underline; letter-spacing:0.05pt"> </span><span cla= ss=3D"awspan" style=3D"text-decoration:underline">(2022)</span></a></p><p s= tyle=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">,</span><= span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">=E2=80=9Cestos</span><span class=3D"awspan" style=3D"letter-spa= cing:0.05pt"> </span><span class=3D"awspan">sistemas</span><span class=3D"a= wspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">son</= span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span c= lass=3D"awspan">esenciales</span><span class=3D"awspan" style=3D"letter-spa= cing:0.05pt"> </span><span class=3D"awspan">para</span><span class=3D"awspa= n" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">el buen</= span><span class=3D"awspan" style=3D"letter-spacing:1.9pt"> </span><span cl= ass=3D"awspan">funcionamiento</span><span class=3D"awspan" style=3D"letter-= spacing:1.9pt"> </span><span class=3D"awspan">de</span><span class=3D"awspa= n" style=3D"letter-spacing:1.9pt"> </span><span class=3D"awspan">las</span>= <span class=3D"awspan" style=3D"letter-spacing:1.9pt"> </span><span class= =3D"awspan">empresas,</span><span class=3D"awspan" style=3D"letter-spacing:= 1.9pt"> </span><span class=3D"awspan">ya</span><span class=3D"awspan" style= =3D"letter-spacing:1.9pt"> </span><span class=3D"awspan">que</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.9pt"> </span><span class=3D"awspan= ">son</span><span class=3D"awspan" style=3D"letter-spacing:1.9pt"> </span><= span class=3D"awspan">utilizados</span><span class=3D"awspan" style=3D"lett= er-spacing:1.9pt"> </span><span class=3D"awspan">para</span><span class=3D"= awspan" style=3D"letter-spacing:1.9pt"> </span><span class=3D"awspan">optim= izar</span><span class=3D"awspan" style=3D"letter-spacing:1.9pt"> </span><s= pan class=3D"awspan">procesos como</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.45pt"> </span><span class=3D"awspan">facturaci=C3=B3n,</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cla= ss=3D"awspan">control</span><span class=3D"awspan" style=3D"letter-spacing:= -0.45pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">inventarios,</= span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span = class=3D"awspan">cuentas</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.45pt"> </span><span class=3D"awspan">por</span><span class=3D"awspan"= style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">pagar</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cla= ss=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-0.45p= t"> </span><span class=3D"awspan">cobrar=E2=80=9D</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">(p.</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cl= ass=3D"awspan">18),</span><span class=3D"awspan" style=3D"letter-spacing:-0= .45pt"> </span><span class=3D"awspan">es</span><span class=3D"awspan" style= =3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">decir</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"= awspan">que permiten</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.3pt"> </span><span class=3D"awspan">generar</span><span class=3D"awspan" = style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">informaci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"> </span><= span class=3D"awspan">precisa</span><span class=3D"awspan" style=3D"letter-= spacing:-0.3pt"> </span><span class=3D"awspan">y</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">organizad= a,</span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"> </span><sp= an class=3D"awspan">facilitando</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.3pt"> </span><span class=3D"awspan">la</span><span class=3D"aw= span" style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">toma</= span><span class=3D"awspan" style=3D"letter-spacing:-0.3pt"> </span><span c= lass=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 3pt"> </span><span class=3D"awspan">decisiones</span><span class=3D"awspan"= style=3D"letter-spacing:-0.3pt"> </span><span class=3D"awspan">que contrib= uyen</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span>= <span class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.15pt"> </span><span class=3D"awspan">crecimiento</span><span class= =3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan"= >y</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><s= pan class=3D"awspan">sostenibilidad</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.15pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan"= >las</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span>= <span class=3D"awspan">empresas.</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">Cabe</span><span class= =3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan"= >recalcar,</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> <= /span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">la</span><span class=3D"= awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">sim= ple implementaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacin= g:3.25pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" st= yle=3D"letter-spacing:3.25pt"> </span><span class=3D"awspan">estos</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.25pt"> </span><span class=3D= "awspan">programas</span><span class=3D"awspan" style=3D"letter-spacing:3.2= 5pt"> </span><span class=3D"awspan">no</span><span class=3D"awspan" style= =3D"letter-spacing:3.25pt"> </span><span class=3D"awspan">es</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.25pt"> </span><span class=3D"awspa= n">suficiente,</span><span class=3D"awspan" style=3D"letter-spacing:3.25pt"= > </span><span class=3D"awspan">ya</span><span class=3D"awspan" style=3D"le= tter-spacing:3.25pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:3.25pt"> </span><span class=3D"awspan">= es</span><span class=3D"awspan" style=3D"letter-spacing:3.25pt"> </span><sp= an class=3D"awspan">necesario</span><span class=3D"awspan" style=3D"letter-= spacing:3.25pt"> </span><span class=3D"awspan">que</span><span class=3D"aws= pan" style=3D"letter-spacing:3.25pt"> </span><span class=3D"awspan">los pro= fesionales</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </s= pan><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-= spacing:0.7pt"> </span><span class=3D"awspan">contabilidad,</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan"= >adem=C3=A1s</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> <= /span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lette= r-spacing:0.7pt"> </span><span class=3D"awspan">dominar</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">l= as</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><spa= n class=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"lette= r-spacing:0.7pt"> </span><span class=3D"awspan">tecnol=C3=B3gicas,</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"= awspan">deben ser</span><span class=3D"awspan" style=3D"letter-spacing:3.95= pt"> </span><span class=3D"awspan">capaces</span><span class=3D"awspan" sty= le=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">de</span><span = class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"aws= pan">interpretar</span><span class=3D"awspan" style=3D"letter-spacing:3.95p= t"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"l= etter-spacing:3.95pt"> </span><span class=3D"awspan">aplicar</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspa= n">correctamente</span><span class=3D"awspan" style=3D"letter-spacing:3.95p= t"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"= letter-spacing:3.95pt"> </span><span class=3D"awspan">normativa</span><span= class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"aw= span">contable</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt"= > </span><span class=3D"awspan">vigente, garantizando que la informaci=C3= =B3n generada se base en datos s=C3=B3lidos y fiables.</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspa= n">Hoy</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span= ><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spa= cing:0.95pt"> </span><span class=3D"awspan">d=C3=ADa</span><span class=3D"a= wspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">las</= span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span c= lass=3D"awspan">empresas</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.95pt"> </span><span class=3D"awspan">gestionan</span><span class=3D"aw= span" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">sus</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span cl= ass=3D"awspan">procesos</span><span class=3D"awspan" style=3D"letter-spacin= g:0.95pt"> </span><span class=3D"awspan">contables</span><span class=3D"aws= pan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">de</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span clas= s=3D"awspan">manera</span><span class=3D"awspan" style=3D"letter-spacing:0.= 95pt"> </span><span class=3D"awspan">=C3=A1gil</span><span class=3D"awspan"= style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">y</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"= awspan">precisa,</span><span class=3D"awspan" style=3D"letter-spacing:0.95p= t"> </span><span class=3D"awspan">lo que les permite ofrecer estados financ= ieros en tiempo real para la toma de decisiones por parte</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span= class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:= 0.7pt"> </span><span class=3D"awspan">departamentos</span><span class=3D"aw= span" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">adminis= trativos.</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </sp= an><span class=3D"awspan">Seg=C3=BAn</span><span class=3D"awspan" style=3D"= letter-spacing:0.7pt"> </span><a href=3D"#ref8" style=3D"text-decoration:no= ne"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt">= <a href=3D"#ref8" style=3D"text-decoration:none"><span class=3D"awspan" sty= le=3D"text-decoration:underline">Guill=C3=A9n</span><span class=3D"awspan" = style=3D"text-decoration:underline; letter-spacing:0.7pt"> </span><span cla= ss=3D"awspan" style=3D"text-decoration:underline">&</span><span class= =3D"awspan" style=3D"text-decoration:underline; letter-spacing:0.7pt"> </sp= an><span class=3D"awspan" style=3D"text-decoration:underline">Tosca</span><= span class=3D"awspan" style=3D"text-decoration:underline; letter-spacing:0.= 7pt"> </span></a><a href=3D"#ref8" style=3D"text-decoration:none"></a></p><= p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#r= ef8" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-de= coration:underline">(2021)</span></a></p><p style=3D"margin-right:1pt; marg= in-left:1pt"><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </= span><span class=3D"awspan">manifiestan que:</span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Las</span= ><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class= =3D"awspan">TIC</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"= > </span><span class=3D"awspan">proporcionan</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">a</span><span = class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awsp= an">los</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span= ><span class=3D"awspan">contadores</span><span class=3D"awspan" style=3D"le= tter-spacing:2.1pt"> </span><span class=3D"awspan">habilidades</span><span = class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awsp= an">en</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span>= <span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spac= ing:2.1pt"> </span><span class=3D"awspan">uso</span><span class=3D"awspan" = style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">de</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"aw= span">paquetes</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt">= </span><span class=3D"awspan">de software</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">y</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan= ">programas</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </= span><span class=3D"awspan">inform=C3=A1ticos,</span><span class=3D"awspan"= style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">analizando</= span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span cl= ass=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt= "> </span><span class=3D"awspan">sintetizando</span><span class=3D"awspan" = style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">as=C3=AD</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">informaci=C3=B3n, capacidad</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan"= >de</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><s= pan class=3D"awspan">razonamiento</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.5pt"> </span><span class=3D"awspan">y</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">capac= idad</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><= span class=3D"awspan">cognitiva</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.5pt"> </span><span class=3D"awspan">en</span><span class=3D"aw= span" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">las</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span cl= ass=3D"awspan">operaciones</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.5pt"> </span><span class=3D"awspan">diarias</span><span class=3D"aw= span" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">de</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span cla= ss=3D"awspan">las empresas,</span><span class=3D"awspan" style=3D"letter-sp= acing:0.5pt"> </span><span class=3D"awspan">encaminado</span><span class=3D= "awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">esto= </span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span = class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:0.5= pt"> </span><span class=3D"awspan">lograr</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">la</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan= ">m=C3=A1xima</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> = </span><span class=3D"awspan">eficiencia</span><span class=3D"awspan" style= =3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">y</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">= cumplimiento</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> <= /span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lette= r-spacing:0.5pt"> </span><span class=3D"awspan">los objetivos y capacidades= para ver el negocio como una unidad. (p. 5)</span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt; margin-bottom:10pt"><span class= =3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt">= </span><span class=3D"awspan">este</span><span class=3D"awspan" style=3D"l= etter-spacing:0.3pt"> </span><span class=3D"awspan">sentido</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >estos</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span>= <span class=3D"awspan">softwares</span><span class=3D"awspan" style=3D"lett= er-spacing:0.3pt"> </span><span class=3D"awspan">contables</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">= reducen</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span= ><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spa= cing:0.3pt"> </span><span class=3D"awspan">probabilidad</span><span class= =3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span= class=3D"awspan">errores</span><span class=3D"awspan" style=3D"letter-spac= ing:0.3pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">acelera</span><= span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D= "awspan">el procesamiento</span><span class=3D"awspan" style=3D"letter-spac= ing:1.85pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" = style=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">datos,</span= ><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span class= =3D"awspan">permitiendo</span><span class=3D"awspan" style=3D"letter-spacin= g:1.85pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">las</span><span= class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span class=3D"aw= span">empresas</span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"= > </span><span class=3D"awspan">presentar</span><span class=3D"awspan" styl= e=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">informaci=C3=B3n= </span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span= class=3D"awspan">financiera </span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt; font-size:11pt"><span style=3D"height:0pt; disp= lay:block; position:absolute; z-index:20"><img src=3D"data:image/jpeg;base6= 4,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SE= hEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4e= Hh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCARiAxo= DASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQAQABAwIDAgoFBg= kKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktEIFSJhcTJSgZOUsxYjMzY3QnWh8BgkcnN0grGy0= 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r:#ffffff">Competencias Digitales</span><span class=3D"awspan" style=3D"fon= t-family:Calibri; font-size:11pt; letter-spacing:3pt; color:#ffffff"> =     </span><span class=3D"awspan" style=3D"font-family:Calib= ri; font-size:11pt; letter-spacing:3pt; color:#ffffff">   &#= xa0;  </span><span class=3D"awspan" style=3D"font-family:Calibri; font= -size:11pt; letter-spacing:3pt; color:#ffffff">P=C3=A1gina</span><span clas= s=3D"awspan" style=3D"font-family:Calibri; font-size:11pt; color:#ffffff"> = 12 | 23</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left= :1pt"><span class=3D"awspan" style=3D"color:#ffffff">ISSN: </span><span cla= ss=3D"awspan" style=3D"font-weight:bold; color:#ffffff">2602-8506</span><sp= an class=3D"awspan" style=3D"color:#ffffff">Vol. 9 No.2, pp. 6 =E2=80=93 23= , abril =E2=80=93 junio</span><span class=3D"awspan" style=3D"color:#ffffff= ">  </span><span class=3D"awspan" style=3D"color:#ffffff">2025Revista = en Ciencias sociales y 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/span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter= -spacing:0.35pt"> </span><span class=3D"awspan">actualizada,</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspa= n">lo</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span>= <span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spa= cing:0.35pt"> </span><span class=3D"awspan">mejora</span><span class=3D"aws= pan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">la</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span clas= s=3D"awspan">eficiencia</span><span class=3D"awspan" style=3D"letter-spacin= g:0.35pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">fortalece</span= ><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"= > </span><span class=3D"awspan">confianza en la toma de decisiones dentro d= e la organizaci=C3=B3n.</span></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt"><span class=3D"awspan">En</span><span class=3D"awspan= " style=3D"letter-spacing:1pt"> </span><span class=3D"awspan">relaci=C3=B3n= </span><span class=3D"awspan" style=3D"letter-spacing:1pt"> </span><span cl= ass=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:1pt">= </span><span class=3D"awspan">ello</span><span class=3D"awspan" style=3D"l= etter-spacing:1pt"> </span><span class=3D"awspan">se</span><span class=3D"a= wspan" style=3D"letter-spacing:1pt"> </span><span class=3D"awspan">resalta<= /span><span class=3D"awspan" style=3D"letter-spacing:1pt"> </span><span cla= ss=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:1pt">= </span><span class=3D"awspan">importancia</span><span class=3D"awspan" sty= le=3D"letter-spacing:1pt"> </span><span class=3D"awspan">que</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1pt"> </span><span class=3D"awspan">= los</span><span class=3D"awspan" style=3D"letter-spacing:1pt"> </span><span= class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-= spacing:1pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan= " style=3D"letter-spacing:1pt"> </span><span class=3D"awspan">bachillerato<= /span><span class=3D"awspan" style=3D"letter-spacing:1pt"> </span><span cla= ss=3D"awspan">t=C3=A9cnico contable</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.1pt"> </span><span class=3D"awspan">sean</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= capaces</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </spa= n><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.1pt"> </span><span class=3D"awspan">manejar</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">un</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span cl= ass=3D"awspan">software</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.1pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">permita</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class= =3D"awspan">desarrollar</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.1pt"> </span><span class=3D"awspan">esas</span><span class=3D"awspan" = style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">competencias= esenciales</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> <= /span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.7pt"> </span><span class=3D"awspan">su</span><span class=3D"aw= span" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">formac= i=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </sp= an><span class=3D"awspan">acad=C3=A9mica,</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">ya</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awsp= an">que</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </spa= n><span class=3D"awspan">seg=C3=BAn</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.7pt"> </span><span class=3D"awspan">MINEDUC</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspa= n">(2024)</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </s= pan><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-= spacing:-0.7pt"> </span><span class=3D"awspan">curr=C3=ADculo</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awsp= an">busca que</span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </= span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"lette= r-spacing:4pt"> </span><span class=3D"awspan">estudiantes</span><span class= =3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">en<= /span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span cla= ss=3D"awspan">menci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spa= cing:4pt"> </span><span class=3D"awspan">desarrollen</span><span class=3D"a= wspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">competen= cias</span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><spa= n class=3D"awspan">digitales</span><span class=3D"awspan" style=3D"letter-s= pacing:4pt"> </span><span class=3D"awspan">aplicadas</span><span class=3D"a= wspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">a</span>= <span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"= awspan">la contabilidad,</span><span class=3D"awspan" style=3D"letter-spaci= ng:4.1pt"> </span><span class=3D"awspan">sin</span><span class=3D"awspan" s= tyle=3D"letter-spacing:4.1pt"> </span><span class=3D"awspan">embargo,</span= ><span class=3D"awspan" style=3D"letter-spacing:4.1pt"> </span><span class= =3D"awspan">muchas</span><span class=3D"awspan" style=3D"letter-spacing:4.1= pt"> </span><span class=3D"awspan">Instituciones</span><span class=3D"awspa= n" style=3D"letter-spacing:4.1pt"> </span><span class=3D"awspan">p=C3=BAbli= cas</span><span class=3D"awspan" style=3D"letter-spacing:4.1pt"> </span><sp= an class=3D"awspan">carecen</span><span class=3D"awspan" style=3D"letter-sp= acing:4.1pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan"= style=3D"letter-spacing:4.1pt"> </span><span class=3D"awspan">los</span><s= pan class=3D"awspan" style=3D"letter-spacing:4.1pt"> </span><span class=3D"= awspan">recursos necesarios</span><span class=3D"awspan" style=3D"letter-sp= acing:1.1pt"> </span><span class=3D"awspan">para</span><span class=3D"awspa= n" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">ofrecer</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span cla= ss=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:1.1p= t"> </span><span class=3D"awspan">formaci=C3=B3n</span><span class=3D"awspa= n" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">pr=C3=A1ct= ica</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><sp= an class=3D"awspan">adecuada</span><span class=3D"awspan" style=3D"letter-s= pacing:1.1pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan= " style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">programas</= span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span cl= ass=3D"awspan">especializados, limitando</span><span class=3D"awspan" style= =3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">as=C3=AD</span><= span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class= =3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt= "> </span><span class=3D"awspan">preparaci=C3=B3n</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">para</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span c= lass=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 45pt"> </span><span class=3D"awspan">mercado</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">laboral,</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cl= ass=3D"awspan">tal</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 45pt"> </span><span class=3D"awspan">es</span><span class=3D"awspan" style= =3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">el</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"aws= pan">caso</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </= span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter= -spacing:-0.45pt"> </span><span class=3D"awspan">la</span><span class=3D"aw= span" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">Unida= d</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><sp= an class=3D"awspan">Leonardo Maldonado</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">P=C3=A9rez,</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span cla= ss=3D"awspan">ubicada</span><span class=3D"awspan" style=3D"letter-spacing:= -0.35pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">Puembo,</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">Pichincha,</span><span class=3D"awspan" style=3D"letter-spacing= :-0.35pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">cual</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">oferta</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 35pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">bachillerato</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span cl= ass=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.35pt"> </span><span class=3D"awspan">en contabilidad</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspa= n">con</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span>= <span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spac= ing:0.3pt"> </span><span class=3D"awspan">enfoque</span><span class=3D"awsp= an" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">basado</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span cla= ss=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt= "> </span><span class=3D"awspan">competencias,</span><span class=3D"awspan"= style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">donde</span>= <span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"= > </span><span class=3D"awspan">estudiantes</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">se</span><span = class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awsp= an">preparan en</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"= > </span><span class=3D"awspan">=C3=A1reas</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">claves</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"a= wspan">como:</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> <= /span><span class=3D"awspan">contabilidad,</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">tributaci=C3=B3n= ,</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span= class=3D"awspan">gesti=C3=B3n</span><span class=3D"awspan" style=3D"letter= -spacing:0.3pt"> </span><span class=3D"awspan">de</span><span class=3D"awsp= an" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">talento</= span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span cl= ass=3D"awspan">humano,</span><span class=3D"awspan" style=3D"letter-spacing= :0.3pt"> </span><span class=3D"awspan">formaci=C3=B3n</span><span class=3D"= awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">y ori= entaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt">= </span><span class=3D"awspan">laboral</span><span class=3D"awspan" style= =3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">y</span><span cla= ss=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan= ">paquetes</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </= span><span class=3D"awspan">contables</span><span class=3D"awspan" style=3D= "letter-spacing:2.05pt"> </span><span class=3D"awspan">y</span><span class= =3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">= tributarios.</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> = </span><span class=3D"awspan">Adem=C3=A1s,</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">realizan</span>= <span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class= =3D"awspan">pasant=C3=ADas</span><span class=3D"awspan" style=3D"letter-spa= cing:2.05pt"> </span><span class=3D"awspan">en empresas</span><span class= =3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">d= el</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><spa= n class=3D"awspan">sector,</span><span class=3D"awspan" style=3D"letter-spa= cing:0.5pt"> </span><span class=3D"awspan">lo</span><span class=3D"awspan" = style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">que</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"a= wspan">les</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </s= pan><span class=3D"awspan">permite</span><span class=3D"awspan" style=3D"le= tter-spacing:0.5pt"> </span><span class=3D"awspan">obtener</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">= experiencia</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </= span><span class=3D"awspan">directa</span><span class=3D"awspan" style=3D"l= etter-spacing:0.5pt"> </span><span class=3D"awspan">en</span><span class=3D= "awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">el</= span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span cl= ass=3D"awspan">campo</span><span class=3D"awspan" style=3D"letter-spacing:0= .5pt"> </span><span class=3D"awspan">laboral. Sin</span><span class=3D"awsp= an" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">embargo,<= /span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span c= lass=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.5= pt"> </span><span class=3D"awspan">este</span><span class=3D"awspan" style= =3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">proceso</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"aw= span">los</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </sp= an><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D= "letter-spacing:0.5pt"> </span><span class=3D"awspan">enfrentan</span><span= class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"aws= pan">muchas</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </= span><span class=3D"awspan">dificultades,</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">debido</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"aw= span">a</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span= ><span class=3D"awspan">la falta de manejo de una herramienta contable, lo = que subraya la necesidad de integrar una herramienta especializada para su = formaci=C3=B3n.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; mar= gin-left:1pt"><span class=3D"awspan">Por</span><span class=3D"awspan" style= =3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">lo</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"awspa= n">que</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span= ><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spa= cing:2.25pt"> </span><span class=3D"awspan">problem=C3=A1tica</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"awsp= an">central</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> <= /span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lette= r-spacing:2.25pt"> </span><span class=3D"awspan">este</span><span class=3D"= awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">estu= dio</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><s= pan class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacin= g:2.25pt"> </span><span class=3D"awspan">enfoca</span><span class=3D"awspan= " style=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">en</span><= span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class= =3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"= > </span><span class=3D"awspan">deficiencia</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">en</span><span= class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"aw= span">el desarrollo</span><span class=3D"awspan" style=3D"letter-spacing:0.= 55pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style= =3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">competencias</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span clas= s=3D"awspan">digitales,</span><span class=3D"awspan" style=3D"letter-spacin= g:0.55pt"> </span><span class=3D"awspan">ya</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">que</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"a= wspan">no</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </s= pan><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-= spacing:0.55pt"> </span><span class=3D"awspan">cuenta</span><span class=3D"= awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">con<= /span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span = class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:0= .55pt"> </span><span class=3D"awspan">herramienta</span><span class=3D"awsp= an" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">contable= dentro</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </spa= n><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"letter-s= pacing:0.85pt"> </span><span class=3D"awspan">m=C3=B3dulo</span><span class= =3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">= paquetes</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </sp= an><span class=3D"awspan">contable</span><span class=3D"awspan" style=3D"le= tter-spacing:0.85pt"> </span><span class=3D"awspan">y</span><span class=3D"= awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">trib= utarios,</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </sp= an><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-sp= acing:0.85pt"> </span><span class=3D"awspan">pesar</span><span class=3D"aws= pan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">que</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span cla= ss=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spa= cing:0.85pt"> </span><span class=3D"awspan">ofim=C3=A1ticas como</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"a= wspan">Excel,</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt">= </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"let= ter-spacing:0.55pt"> </span><span class=3D"awspan">cual</span><span class= =3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">= es</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><sp= an class=3D"awspan">utilizada</span><span class=3D"awspan" style=3D"letter-= spacing:0.55pt"> </span><span class=3D"awspan">en</span><span class=3D"awsp= an" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">la</span= ><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class= =3D"awspan">actualidad</span><span class=3D"awspan" style=3D"letter-spacing= :0.55pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">esta</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"a= wspan">instituci=C3=B3n,</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.55pt"> </span><span class=3D"awspan">permite</span><span class=3D"awsp= an" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">conectar= </span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span= class=3D"awspan">la te=C3=B3rica</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.05pt"> </span><span class=3D"awspan">con</span><span class= =3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan"= >la</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><= span class=3D"awspan">pr=C3=A1ctica,</span><span class=3D"awspan" style=3D"= letter-spacing:-0.05pt"> </span><span class=3D"awspan">pero</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspa= n">no</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span= ><span class=3D"awspan">es</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.05pt"> </span><span class=3D"awspan">suficiente</span><span class= =3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan"= >para</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span= ><span class=3D"awspan">preparar</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.05pt"> </span><span class=3D"awspan">a</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">los<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span= class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-= spacing:-0.05pt"> </span><span class=3D"awspan">para</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">los<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span= class=3D"awspan">retos profesionales</span><span class=3D"awspan" style=3D= "letter-spacing:-0.1pt"> </span><span class=3D"awspan">del</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan"= >campo</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span= ><span class=3D"awspan">contable,</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.1pt"> </span><span class=3D"awspan">por</span><span class=3D= "awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">tan= to,</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><s= pan class=3D"awspan">esta</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.1pt"> </span><span class=3D"awspan">investigaci=C3=B3n</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awsp= an">es</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span= ><span class=3D"awspan">factible,</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.1pt"> </span><span class=3D"awspan">ya</span><span class=3D"= awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">que<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span = class=3D"awspan">aborda una</span><span class=3D"awspan" style=3D"letter-sp= acing:0.8pt"> </span><span class=3D"awspan">necesidad</span><span class=3D"= awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">en</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span cla= ss=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt= "> </span><span class=3D"awspan">educaci=C3=B3n</span><span class=3D"awspan= " style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"= awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </= span><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style= =3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">y</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">= las</span><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><sp= an class=3D"awspan">demandas</span><span class=3D"awspan" style=3D"letter-s= pacing:0.8pt"> </span><span class=3D"awspan">del</span><span class=3D"awspa= n" style=3D"letter-spacing:0.8pt"> </span><span class=3D"awspan">campo</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.8pt"> </span><span class= =3D"awspan">laboral,</span><span class=3D"awspan" style=3D"letter-spacing:0= .8pt"> </span><span class=3D"awspan">es relevante</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">realizar= la</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><sp= an class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing= :-0.2pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">Unidad</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D= "awspan">Educativa</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 2pt"> </span><span class=3D"awspan">Leonardo</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">Maldonado</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span cla= ss=3D"awspan">P=C3=A9rez,</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.2pt"> </span><span class=3D"awspan">debido</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">a</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class= =3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt= "> </span><span class=3D"awspan">los estudiantes</span><span class=3D"awspa= n" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">del</span>= <span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class= =3D"awspan">bachillerato</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.7pt"> </span><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"= awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">se</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span cla= ss=3D"awspan">beneficiar=C3=A1n</span><span class=3D"awspan" style=3D"lette= r-spacing:0.7pt"> </span><span class=3D"awspan">directamente</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan= ">al</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><s= pan class=3D"awspan">adquirir</span><span class=3D"awspan" style=3D"letter-= spacing:0.7pt"> </span><span class=3D"awspan">habilidades digitales avanzad= as y necesarias para su desempe=C3=B1o en el mercado laboral. </span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D= "awspan">Por</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt">= </span><span class=3D"awspan">tanto</span><span class=3D"awspan" style=3D"= letter-spacing:-0.45pt"> </span><span class=3D"awspan">el</span><span class= =3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan"= >objetivo</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </= span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter= -spacing:-0.45pt"> </span><span class=3D"awspan">este</span><span class=3D"= awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">est= udio</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span>= <span class=3D"awspan">es</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.45pt"> </span><span class=3D"awspan">evaluar</span><span class=3D"aw= span" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">herra= mientas</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </sp= an><span class=3D"awspan">inform=C3=A1ticas</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">para</span><s= pan class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class= =3D"awspan">mejorar</span><span class=3D"awspan" style=3D"letter-spacing:-0= .45pt"> </span><span class=3D"awspan">las competencias</span><span class=3D= "awspan" style=3D"letter-spacing:3.35pt"> </span><span class=3D"awspan">dig= itales</span><span class=3D"awspan" style=3D"letter-spacing:3.35pt"> </span= ><span class=3D"awspan">empresariales</span><span class=3D"awspan" style=3D= "letter-spacing:3.35pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:3.35pt"> </span><span class=3D"awspan">= los</span><span class=3D"awspan" style=3D"letter-spacing:3.35pt"> </span><s= pan class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"lett= er-spacing:3.35pt"> </span><span class=3D"awspan">del</span><span class=3D"= awspan" style=3D"letter-spacing:3.35pt"> </span><span class=3D"awspan">bach= illerato</span><span class=3D"awspan" style=3D"letter-spacing:3.35pt"> </sp= an><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style= =3D"letter-spacing:3.35pt"> </span><span class=3D"awspan">en contabilidad,<= /span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span = class=3D"awspan">seleccionando</span><span class=3D"awspan" style=3D"letter= -spacing:0.45pt"> </span><span class=3D"awspan">las</span><span class=3D"aw= span" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">m=C3= =A1s</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><= span class=3D"awspan">adecuadas</span><span class=3D"awspan" style=3D"lette= r-spacing:0.45pt"> </span><span class=3D"awspan">para</span><span class=3D"= awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">el</= span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span c= lass=3D"awspan">proceso</span><span class=3D"awspan" style=3D"letter-spacin= g:0.45pt"> </span><span class=3D"awspan">contable</span><span class=3D"awsp= an" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">y</span>= <span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class= =3D"awspan">alineadas</span><span class=3D"awspan" style=3D"letter-spacing:= 0.45pt"> </span><span class=3D"awspan">con las competencias requeridas en e= l =C3=A1mbito laboral.</span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt"><span class=3D"awspan" style=3D"font-weight:bold; colo= r:#767171">2.Metodolog=C3=ADa</span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt; margin-bottom:10pt"><span class=3D"awspan">En</= span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span c= lass=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.0= 5pt"> </span><span class=3D"awspan">presente</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">estudio</span= ><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"= > </span><span class=3D"awspan">llev=C3=B3</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">a</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awsp= an">cabo</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </sp= an><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-= spacing:0.05pt"> </span><span class=3D"awspan">investigaci=C3=B3n</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"= awspan">exploratoria</span><span class=3D"awspan" style=3D"letter-spacing:0= .05pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">descriptiva</span= ><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">con</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt= "> </span><span class=3D"awspan">el objeto</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">de</span><span = class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"aws= pan">evaluar</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> = </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lette= r-spacing:2.65pt"> </span><span class=3D"awspan">seleccionar</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspa= n">las</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span= ><span class=3D"awspan">mejores</span><span class=3D"awspan" style=3D"lette= r-spacing:2.65pt"> </span><span class=3D"awspan">herramientas</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awsp= an">digitales</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt">= </span><span class=3D"awspan">contables</span><span class=3D"awspan" style= =3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awsp= an">se adapten</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"= > </span><span class=3D"awspan">al</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.2pt"> </span><span class=3D"awspan">contenido</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awsp= an">curricular</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"= > </span><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.2pt"> </span><span class=3D"awspan">bachillerato</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"= awspan">t=C3=A9cnico</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.2pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style= =3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">contabilidad</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span clas= s=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"= > </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.2pt"> </span><span class=3D"awspan">las</span><span class=3D= "awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">exi= gencias del</span><span class=3D"awspan" style=3D"letter-spacing:2pt"> </sp= an><span class=3D"awspan">mercado</span><span class=3D"awspan" style=3D"let= ter-spacing:2pt"> </span><span class=3D"awspan">laboral.</span><span class= =3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">La<= /span><span class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span cla= ss=3D"awspan">metodolog=C3=ADa</span><span class=3D"awspan" style=3D"letter= -spacing:2pt"> </span><span class=3D"awspan">aplicada</span><span class=3D"= awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">en</spa= n><span class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class= =3D"awspan">este</span><span class=3D"awspan" style=3D"letter-spacing:2pt">= </span><span class=3D"awspan">estudio</span><span class=3D"awspan" style= =3D"letter-spacing:2pt"> </span><span class=3D"awspan">fue</span><span clas= s=3D"awspan" style=3D"letter-spacing:2pt"> </span><span class=3D"awspan">de= </span><span class=3D"awspan" style=3D"letter-spacing:2pt"> </span><span cl= ass=3D"awspan">car=C3=A1cter</span><span class=3D"awspan" style=3D"letter-s= pacing:2pt"> </span><span class=3D"awspan">mixto, combinando</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspa= n">tanto</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </sp= an><span class=3D"awspan">t=C3=A9cnicas</span><span class=3D"awspan" style= =3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">cualitativas</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span clas= s=3D"awspan">como</span><span class=3D"awspan" style=3D"letter-spacing:0.55= pt"> </span><span class=3D"awspan">cuantitativas</span><span class=3D"awspa= n" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">para</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span clas= s=3D"awspan">proporcionar</span><span class=3D"awspan" style=3D"letter-spac= ing:0.55pt"> </span><span class=3D"awspan">una</span><span class=3D"awspan"= style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">visi=C3=B3n= </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = font-size:11pt"><span style=3D"height:0pt; display:block; position:absolute= ; z-index:22"><img src=3D"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAA= D/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dH= x8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4e= Hh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwE= BAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQAQABAwIDAgoFBgkKBAMJAAABAgMEBREGEiEHMRMUF0= FRU1WRktEIFSJhcTJSgZOUsxYjMzY3QnWh8BgkcnN0grGy0+E1Q2LDJ8HSJSY4REVGVFbC/8QAG= wEBAQEBAQEBAQAAAAAAAAAAAAECAwQFBgf/xAA0EQEAAQQCAQMCAwcCBwAAAAAAAQIDERIEUSEF= EzEUQSJxsRUyNFJhgZEj0SQzNUKhwfD/2gAMAwEAAhEDEQA/AOpeMX/XXfjk8Yv+uu/HLiH9JxD= 8Xme3L4xf9fd+OTxi/wCvu/HLiDENRMuSci/6+78cp4xf9dd+OWEoYg89uTxi/wCuu/HJ4xf9fd= +OXGGIPPbk8Yv+vu/HJORkeuu/HLjSTELme3J4zkevu/rJPGcj1939ZLiFxCee3L4zkevu/HKeM= ZHr7vxy4wxHSxM9uScm/wCvu/rJTxnI9fd/WS4p/KUxCee3J4zkevu/rJPGcj1939ZLjDEdHnty= 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hrrz/DKf65lXuk8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsL= Iy4uDkVRWLt2Ld988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvp= p5s6dy0MPPURcXBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQk= ND0fx++vsHON92nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pv= r4+/vjHP/LCCy/Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwf= P56JEyeyf//+H/RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2= ampoa3G43DzzwAOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKS= oqorW1NfhubW0t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39= TtXx3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" heigh= t=3D"28" alt=3D"" style=3D"margin-left:449.75pt; position:absolute" /></spa= n><span class=3D"awspan">integral</span><span class=3D"awspan" style=3D"let= ter-spacing:1.5pt"> </span><span class=3D"awspan">del</span><span class=3D"= awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">uso</= span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span cl= ass=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.5p= t"> </span><span class=3D"awspan">las</span><span class=3D"awspan" style=3D= "letter-spacing:1.5pt"> </span><span class=3D"awspan">herramientas</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"= awspan">digitales</span><span class=3D"awspan" style=3D"letter-spacing:1.5p= t"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"= letter-spacing:1.5pt"> </span><span class=3D"awspan">la</span><span class= =3D"awspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">f= ormaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> = </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lett= er-spacing:1.5pt"> </span><span class=3D"awspan">los</span><span class=3D"a= wspan" style=3D"letter-spacing:1.5pt"> </span><span class=3D"awspan">estudi= antes.</span><span class=3D"awspan" style=3D"letter-spacing:1.5pt"> </span>= <span class=3D"awspan">Esta aproximaci=C3=B3n</span><span class=3D"awspan" = style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">metodol=C3= =B3gica</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </spa= n><span class=3D"awspan">permiti=C3=B3</span><span class=3D"awspan" style= =3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">enriquecer</span>= <span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt= "> </span><span class=3D"awspan">resultados,</span><span class=3D"awspan" s= tyle=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">ya</span><spa= n class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"a= wspan">que</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </= span><span class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter= -spacing:3.95pt"> </span><span class=3D"awspan">integrar enfoques</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"= awspan">cualitativo</span><span class=3D"awspan" style=3D"letter-spacing:-0= .5pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style= =3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">cuantitativo</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span clas= s=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt= "> </span><span class=3D"awspan">pueden</span><span class=3D"awspan" style= =3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">obtener</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class=3D"= awspan">datos</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt">= </span><span class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style= =3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">completos</span><= span class=3D"awspan" style=3D"letter-spacing:-0.5pt"> </span><span class= =3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-0.5pt">= </span><span class=3D"awspan">fiables</span><span class=3D"awspan" style= =3D"letter-spacing:-0.5pt"> </span><span class=3D"awspan">sobre el tema en = cuesti=C3=B3n.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt"><span class=3D"awspan">En</span><span class=3D"awspan" style= =3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">la</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspa= n">fase</span><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </spa= n><span class=3D"awspan">exploratoria</span><span class=3D"awspan" style=3D= "letter-spacing:-0.4pt"> </span><span class=3D"awspan">se</span><span class= =3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">= realiz=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> = </span><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.4pt"> </span><span class=3D"awspan">revisi=C3=B3n</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"a= wspan">exhaustiva</span><span class=3D"awspan" style=3D"letter-spacing:-0.4= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:-0.4pt"> </span><span class=3D"awspan">la</span><span class= =3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">= literatura</span><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </= span><span class=3D"awspan">mediante</span><span class=3D"awspan" style=3D"= letter-spacing:-0.4pt"> </span><span class=3D"awspan">fuentes secundarias,<= /span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span = class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:1.= 95pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awsp= an">se</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span= ><span class=3D"awspan">analizaron</span><span class=3D"awspan" style=3D"le= tter-spacing:1.95pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">= caracter=C3=ADsticas,</span><span class=3D"awspan" style=3D"letter-spacing:= 1.95pt"> </span><span class=3D"awspan">ventajas</span><span class=3D"awspan= " style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">y</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D= "awspan">desventajas</span><span class=3D"awspan" style=3D"letter-spacing:1= .95pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style= =3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">las herramientas<= /span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span c= lass=3D"awspan">digitales</span><span class=3D"awspan" style=3D"letter-spac= ing:2.1pt"> </span><span class=3D"awspan">contables</span><span class=3D"aw= span" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">disponi= bles</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><s= pan class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacin= g:2.1pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">mercado.</span><= span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D= "awspan">Esta</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> = </span><span class=3D"awspan">revisi=C3=B3n</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">tuvo</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"aw= span">como prop=C3=B3sito</span><span class=3D"awspan" style=3D"letter-spac= ing:1.3pt"> </span><span class=3D"awspan">sentar</span><span class=3D"awspa= n" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">las</span>= <span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class= =3D"awspan">bases</span><span class=3D"awspan" style=3D"letter-spacing:1.3p= t"> </span><span class=3D"awspan">te=C3=B3ricas</span><span class=3D"awspan= " style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">y</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"a= wspan">conceptuales</span><span class=3D"awspan" style=3D"letter-spacing:1.= 3pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan" style= =3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">estudio,</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"a= wspan">adem=C3=A1s</span><span class=3D"awspan" style=3D"letter-spacing:1.3= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:1.3pt"> </span><span class=3D"awspan">identificar</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"a= wspan">y seleccionar</span><span class=3D"awspan" style=3D"letter-spacing:0= .25pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">herramientas</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span cla= ss=3D"awspan">digitales</span><span class=3D"awspan" style=3D"letter-spacin= g:0.25pt"> </span><span class=3D"awspan">contables</span><span class=3D"aws= pan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">de</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span clas= s=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt= "> </span><span class=3D"awspan">conjunto</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"awsp= an">softwares</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt">= </span><span class=3D"awspan">(gratuitas</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">y de</span><span= class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"aw= span">pago)</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> <= /span><span class=3D"awspan">comercializados</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">en</span><spa= n class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"a= wspan">el</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </s= pan><span class=3D"awspan">=C3=A1mbito</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">empresarial,</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span clas= s=3D"awspan">consider=C3=A1ndose</span><span class=3D"awspan" style=3D"lett= er-spacing:1.05pt"> </span><span class=3D"awspan">las</span><span class=3D"= awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">m=C3= =A1s</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><= span class=3D"awspan">adecuadas seg=C3=BAn las necesidades del curr=C3=ADcu= lo educativo y del mercado laboral.</span><span class=3D"awspan">  </s= pan></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><spa= n class=3D"awspan">A</span><span class=3D"awspan" style=3D"letter-spacing:0= .2pt"> </span><span class=3D"awspan">trav=C3=A9s</span><span class=3D"awspa= n" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">de</span><= span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D= "awspan">este</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> = </span><span class=3D"awspan">an=C3=A1lisis</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">se</span><span = class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awsp= an">obtuvo</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </s= pan><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter= -spacing:0.2pt"> </span><span class=3D"awspan">visi=C3=B3n</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">= detallada</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </sp= an><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-s= pacing:0.2pt"> </span><span class=3D"awspan">las</span><span class=3D"awspa= n" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">herramient= as</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><spa= n class=3D"awspan">utilizadas</span><span class=3D"awspan" style=3D"letter-= spacing:0.2pt"> </span><span class=3D"awspan">en la</span><span class=3D"aw= span" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">educaci= =C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span= ><span class=3D"awspan">contable</span><span class=3D"awspan" style=3D"lett= er-spacing:0.1pt"> </span><span class=3D"awspan">y</span><span class=3D"aws= pan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">en</span= ><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">entorno</span><span class=3D"awspan" style= =3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">profesional,</span= ><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">lo</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"le= tter-spacing:0.1pt"> </span><span class=3D"awspan">permiti=C3=B3</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"aw= span">comparar</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt">= </span><span class=3D"awspan">sus</span><span class=3D"awspan" style=3D"le= tter-spacing:0.1pt"> </span><span class=3D"awspan">ventajas y</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.75pt"> </span><span class=3D"awsp= an">desventajas</span><span class=3D"awspan" style=3D"letter-spacing:1.75pt= "> </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"l= etter-spacing:1.75pt"> </span><span class=3D"awspan">funci=C3=B3n</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.75pt"> </span><span class=3D"= awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.75pt"> </= span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"lette= r-spacing:1.75pt"> </span><span class=3D"awspan">requerimientos</span><span= class=3D"awspan" style=3D"letter-spacing:1.75pt"> </span><span class=3D"aw= span">tanto</span><span class=3D"awspan" style=3D"letter-spacing:1.75pt"> <= /span><span class=3D"awspan">acad=C3=A9micos</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.75pt"> </span><span class=3D"awspan">como</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.75pt"> </span><span class=3D= "awspan">laborales.</span><span class=3D"awspan" style=3D"letter-spacing:1.= 75pt"> </span><span class=3D"awspan">En relaci=C3=B3n</span><span class=3D"= awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">con= </span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><spa= n class=3D"awspan">ello,</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.05pt"> </span><span class=3D"awspan">se</span><span class=3D"awspan" = style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">dise=C3=B1= =C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </spa= n><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.05pt"> </span><span class=3D"awspan">aplic=C3=B3</span><span class= =3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan"= >un</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><= span class=3D"awspan">taller</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.05pt"> </span><span class=3D"awspan">pr=C3=A1ctico</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awsp= an">en</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </spa= n><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.05pt"> </span><span class=3D"awspan">laboratorio</span><span class= =3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan"= >con</span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span>= <span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.05pt"> </span><span class=3D"awspan">objetivo</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">de e= valuar</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span= ><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spa= cing:1.15pt"> </span><span class=3D"awspan">eficiencia</span><span class=3D= "awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span = class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:1.= 15pt"> </span><span class=3D"awspan">herramienta</span><span class=3D"awspa= n" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">seleccion= ada,</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><= span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spac= ing:1.15pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D= "awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">exp= erimentaron</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> <= /span><span class=3D"awspan">el manejo</span><span class=3D"awspan" style= =3D"letter-spacing:5.05pt"> </span><span class=3D"awspan">del</span><span c= lass=3D"awspan" style=3D"letter-spacing:5.05pt"> </span><span class=3D"awsp= an">software</span><span class=3D"awspan" style=3D"letter-spacing:5.05pt"> = </span><span class=3D"awspan">contable,</span><span class=3D"awspan" style= =3D"letter-spacing:5.05pt"> </span><span class=3D"awspan">comprendiendo</sp= an><span class=3D"awspan" style=3D"letter-spacing:5.05pt"> </span><span cla= ss=3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spacing:5.05p= t"> </span><span class=3D"awspan">funcionalidad</span><span class=3D"awspan= " style=3D"letter-spacing:5.05pt"> </span><span class=3D"awspan">y</span><s= pan class=3D"awspan" style=3D"letter-spacing:5.05pt"> </span><span class=3D= "awspan">aplicaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spaci= ng:5.05pt"> </span><span class=3D"awspan">en escenarios pr=C3=A1cticos rela= cionados con el =C3=A1rea de especialidad.</span></p><p class=3D"awdiv" sty= le=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Una</span><= span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class= =3D"awspan">vez</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt= "> </span><span class=3D"awspan">completada</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">la</span><span= class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"aw= span">fase</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </= span><span class=3D"awspan">exploratoria</span><span class=3D"awspan" style= =3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">se</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspa= n">desarroll=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.4= 5pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">fase</span><span = class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"aws= pan">descriptiva</span><span class=3D"awspan" style=3D"letter-spacing:0.45p= t"> </span><span class=3D"awspan">del</span><span class=3D"awspan" style=3D= "letter-spacing:0.45pt"> </span><span class=3D"awspan">estudio,</span><span= class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"aw= span">en la</span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> <= /span><span class=3D"awspan">cual</span><span class=3D"awspan" style=3D"let= ter-spacing:1.85pt"> </span><span class=3D"awspan">se</span><span class=3D"= awspan" style=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">reco= pilaron</span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </spa= n><span class=3D"awspan">datos</span><span class=3D"awspan" style=3D"letter= -spacing:1.85pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">primera= </span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span= class=3D"awspan">mano</span><span class=3D"awspan" style=3D"letter-spacing= :1.85pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" styl= e=3D"letter-spacing:1.85pt"> </span><span class=3D"awspan">trav=C3=A9s</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span clas= s=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.85pt= "> </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"l= etter-spacing:1.85pt"> </span><span class=3D"awspan">aplicaci=C3=B3n</span>= <span class=3D"awspan" style=3D"letter-spacing:1.85pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.85pt"= > </span><span class=3D"awspan">encuestas, entrevistas</span><span class=3D= "awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">y<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span= class=3D"awspan">observaciones,</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">lo</span><span class=3D"= awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">que= </span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><spa= n class=3D"awspan">permiti=C3=B3</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">profundizar</span><span = class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"aw= span">las</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </= span><span class=3D"awspan">percepciones,</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">experiencias</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span c= lass=3D"awspan">y opiniones</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.75pt"> </span><span class=3D"awspan">de</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.75pt"> </span><span class=3D"awspan">los</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.75pt"> </span><span cla= ss=3D"awspan">participantes.</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.75pt"> </span><span class=3D"awspan">En</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.75pt"> </span><span class=3D"awspan">este</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.75pt"> </span><span c= lass=3D"awspan">sentido,</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.75pt"> </span><span class=3D"awspan">se</span><span class=3D"awspan" = style=3D"letter-spacing:-0.75pt"> </span><span class=3D"awspan">aplicaron</= span><span class=3D"awspan" style=3D"letter-spacing:-0.75pt"> </span><span = class=3D"awspan">dos</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.75pt"> </span><span class=3D"awspan">encuestas</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.75pt"> </span><span class=3D"awspan">a</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.75pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:-0.75p= t"> </span><span class=3D"awspan">estudiantes de</span><span class=3D"awspa= n" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">bachillera= to</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><spa= n class=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style=3D"lette= r-spacing:2.1pt"> </span><span class=3D"awspan">en</span><span class=3D"aws= pan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">contabil= idad:</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><= span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spac= ing:2.1pt"> </span><span class=3D"awspan">al</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">inicio</span><= span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D= "awspan">del</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> <= /span><span class=3D"awspan">estudio,</span><span class=3D"awspan" style=3D= "letter-spacing:2.1pt"> </span><span class=3D"awspan">con</span><span class= =3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">e= l</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span= class=3D"awspan">objetivo</span><span class=3D"awspan" style=3D"letter-spa= cing:2.1pt"> </span><span class=3D"awspan">de obtener</span><span class=3D"= awspan" style=3D"letter-spacing:-0.6pt"> </span><span class=3D"awspan">un</= span><span class=3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><span c= lass=3D"awspan">diagn=C3=B3stico</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.6pt"> </span><span class=3D"awspan">sobre</span><span class= =3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><span class=3D"awspan">= el</span><span class=3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><sp= an class=3D"awspan">conocimiento</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.6pt"> </span><span class=3D"awspan">previo</span><span class= =3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><sp= an class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.6pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.6pt"> </span><span class=3D"awspan">respe= cto</span><span class=3D"awspan" style=3D"letter-spacing:-0.6pt"> </span><s= pan class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.6pt"> </span><span class=3D"awspan">manejo de</span><span class=3D"aws= pan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">las</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span cla= ss=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spa= cing:0.05pt"> </span><span class=3D"awspan">contables;</span><span class=3D= "awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">y</= span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span c= lass=3D"awspan">otra</span><span class=3D"awspan" style=3D"letter-spacing:0= .05pt"> </span><span class=3D"awspan">al</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">final,</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"a= wspan">despu=C3=A9s</span><span class=3D"awspan" style=3D"letter-spacing:0.= 05pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">taller</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"a= wspan">pr=C3=A1ctico</span><span class=3D"awspan" style=3D"letter-spacing:0= .05pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">el</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspa= n">laboratorio de</span><span class=3D"awspan" style=3D"letter-spacing:-0.3= 5pt"> </span><span class=3D"awspan">computaci=C3=B3n.</span><span class=3D"= awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">Est= a</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><sp= an class=3D"awspan">segunda</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.35pt"> </span><span class=3D"awspan">encuesta</span><span class=3D= "awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">pe= rmiti=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> = </span><span class=3D"awspan">analizar</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">la</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"aws= pan">percepci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.35pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">los</span><span= class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"a= wspan">estudiantes sobre</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.65pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" s= tyle=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">experiencia</= span><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><span c= lass=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-spacing:3.= 65pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">herramienta</span= ><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><span class= =3D"awspan">contable,</span><span class=3D"awspan" style=3D"letter-spacing:= 3.65pt"> </span><span class=3D"awspan">considerando</span><span class=3D"aw= span" style=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">aspect= os</span><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><sp= an class=3D"awspan">como</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.65pt"> </span><span class=3D"awspan">la facilidad</span><span class=3D= "awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">de= </span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><spa= n class=3D"awspan">uso,</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.15pt"> </span><span class=3D"awspan">accesibilidad,</span><span class= =3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan"= >y</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><s= pan class=3D"awspan">utilidad</span><span class=3D"awspan" style=3D"letter-= spacing:-0.15pt"> </span><span class=3D"awspan">para</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">su</= span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span = class=3D"awspan">formaci=C3=B3n</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.15pt"> </span><span class=3D"awspan">acad=C3=A9mica</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"= awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </= span><span class=3D"awspan">futura</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.15pt"> </span><span class=3D"awspan">inserci=C3=B3n laboral= .</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = margin-bottom:10pt"><span class=3D"awspan">Adem=C3=A1s</span><span class=3D= "awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span = class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-spacing:0= .45pt"> </span><span class=3D"awspan">encuestas</span><span class=3D"awspan= " style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">se</span><= span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class= =3D"awspan">realizaron</span><span class=3D"awspan" style=3D"letter-spacing= :0.45pt"> </span><span class=3D"awspan">entrevistas</span><span class=3D"aw= span" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">semies= tructuradas</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> <= /span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter= -spacing:0.45pt"> </span><span class=3D"awspan">docentes</span><span class= =3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">= del</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><s= pan class=3D"awspan">=C3=A1rea t=C3=A9cnica</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">contable</span= ><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt">= </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"lett= er-spacing:0.35pt"> </span><span class=3D"awspan">personal</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan"= >administrativo</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:0.35pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">= empresas</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </sp= an><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-= spacing:0.35pt"> </span><span class=3D"awspan">ofrecen</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">pas= ant=C3=ADas</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> <= /span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter= -spacing:0.35pt"> </span><span class=3D"awspan">los estudiantes.</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"a= wspan">Estas</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> = </span><span class=3D"awspan">entrevistas</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">tuvieron</span><= span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"= > </span><span class=3D"awspan">prop=C3=B3sito</span><span class=3D"awspan"= style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D= "awspan">recopilar</span><span class=3D"awspan" style=3D"letter-spacing:0.9= 5pt"> </span><span class=3D"awspan">informaci=C3=B3n</span><span class=3D"a= wspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">cuali= tativa sobre</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> = </span><span class=3D"awspan">las</span><span class=3D"awspan" style=3D"let= ter-spacing:3.05pt"> </span><span class=3D"awspan">experiencias</span><span= class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"aw= span">y</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </spa= n><span class=3D"awspan">desaf=C3=ADos</span><span class=3D"awspan" style= =3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspa= n">la</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span>= <span class=3D"awspan">integraci=C3=B3n</span><span class=3D"awspan" style= =3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspa= n">herramientas</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt= "> </span><span class=3D"awspan">digitales</span><span class=3D"awspan" sty= le=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">en</span><span = class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"aws= pan">la ense=C3=B1anza</span><span class=3D"awspan" style=3D"letter-spacing= :3.5pt"> </span><span class=3D"awspan">contable,</span><span class=3D"awspa= n" style=3D"letter-spacing:3.5pt"> </span><span class=3D"awspan">as=C3=AD</= span><span class=3D"awspan" style=3D"letter-spacing:3.5pt"> </span><span cl= ass=3D"awspan">como</span><span class=3D"awspan" style=3D"letter-spacing:3.= 5pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" style= =3D"letter-spacing:3.5pt"> </span><span class=3D"awspan">expectativas</span= ><span class=3D"awspan" style=3D"letter-spacing:3.5pt"> </span><span class= =3D"awspan">del</span><span class=3D"awspan" style=3D"letter-spacing:3.5pt"= > </span><span class=3D"awspan">mercado</span><span class=3D"awspan" style= =3D"letter-spacing:3.5pt"> </span><span class=3D"awspan">laboral</span><spa= n class=3D"awspan" style=3D"letter-spacing:3.5pt"> </span><span class=3D"aw= span">respecto</span><span class=3D"awspan" style=3D"letter-spacing:3.5pt">= </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"lett= er-spacing:3.5pt"> </span><span class=3D"awspan">las competencias</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"a= wspan">digitales</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt= "> </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"= letter-spacing:0.2pt"> </span><span class=3D"awspan">los</span><span class= =3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">e= studiantes</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </s= pan><span class=3D"awspan">deb=C3=ADan</span><span class=3D"awspan" style= =3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">desarrollar.</span= ><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class= =3D"awspan">A</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> = </span><span class=3D"awspan">trav=C3=A9s</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan= ">las</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><= span class=3D"awspan">entrevistas con</span><span class=3D"awspan" style=3D= "letter-spacing:0.1pt"> </span><span class=3D"awspan">el</span><span class= =3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">p= ersonal</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span= ><span class=3D"awspan">administrativo</span><span class=3D"awspan" style= =3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">de</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan"= >las</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><s= pan class=3D"awspan">empresas,</span><span class=3D"awspan" style=3D"letter= -spacing:0.1pt"> </span><span class=3D"awspan">se</span><span class=3D"awsp= an" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">identific= =C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span>= <span class=3D"awspan">si</span><span class=3D"awspan" style=3D"letter-spac= ing:0.1pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" = style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">herramientas<= /span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span c= lass=3D"awspan">digitales utilizadas</span><span class=3D"awspan" style=3D"= letter-spacing:-0.1pt"> </span><span class=3D"awspan">en</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= el</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><sp= an class=3D"awspan">=C3=A1mbito</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.1pt"> </span><span class=3D"awspan">educativo</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan"= >cumpl=C3=ADan</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"= > </span><span class=3D"awspan">con</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.1pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= expectativas</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> = </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.1pt"> </span><span class=3D"awspan">demandas</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= del</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><s= pan class=3D"awspan">mercado laboral, este an=C3=A1lisis permiti=C3=B3 dete= ctar posibles =C3=A1reas de mejora en el proceso educativo.</span></p><p cl= ass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><= span style=3D"height:0pt; display:block; position:absolute; z-index:24"><im= g src=3D"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwU= EBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx= 7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eH= h4eHh4eHh4eHh4eHh7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAEC= BwMGCAUECf/EAFcQAQABAwIDAgoFBgkKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktEIFSJhcTJ= 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tter-spacing:1.25pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">= en</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><sp= an class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing= :1.25pt"> </span><span class=3D"awspan">taller</span><span class=3D"awspan"= style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">pr=C3=A1cti= co</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><sp= an class=3D"awspan">realizado</span><span class=3D"awspan" style=3D"letter-= spacing:1.25pt"> </span><span class=3D"awspan">en</span><span class=3D"awsp= an" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">el</span= ><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class= =3D"awspan">laboratorio</span><span class=3D"awspan" style=3D"letter-spacin= g:1.25pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">computaci=C3= =B3n,</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span>= <span class=3D"awspan">los estudiantes</span><span class=3D"awspan" style= =3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">aplicaron</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:-0.15p= t"> </span><span class=3D"awspan">conocimientos</span><span class=3D"awspan= " style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">te=C3=B3r= icos</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span>= <span class=3D"awspan">adquiridos</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.15pt"> </span><span class=3D"awspan">en</span><span class=3D= "awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">el= </span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><spa= n class=3D"awspan">aula</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.15pt"> </span><span class=3D"awspan">mediante</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">el</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span cl= ass=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 15pt"> </span><span class=3D"awspan">de herramientas</span><span class=3D"a= wspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">digit= ales</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><= span class=3D"awspan">contables.</span><span class=3D"awspan" style=3D"lett= er-spacing:0.35pt"> </span><span class=3D"awspan">Este</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">tal= ler</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><s= pan class=3D"awspan">sirvi=C3=B3</span><span class=3D"awspan" style=3D"lett= er-spacing:0.35pt"> </span><span class=3D"awspan">como</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">un<= /span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span = class=3D"awspan">espacio</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.35pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">observaci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><= span class=3D"awspan">para que</span><span class=3D"awspan" style=3D"letter= -spacing:3.45pt"> </span><span class=3D"awspan">los</span><span class=3D"aw= span" style=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">estudi= antes</span><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </span>= <span class=3D"awspan">integraran</span><span class=3D"awspan" style=3D"let= ter-spacing:3.45pt"> </span><span class=3D"awspan">la</span><span class=3D"= awspan" style=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">teor= =C3=ADa</span><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </spa= n><span class=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-s= pacing:3.45pt"> </span><span class=3D"awspan">la</span><span class=3D"awspa= n" style=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">pr=C3=A1c= tica</span><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </span><= span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.45pt"> </span><span class=3D"awspan">un</span><span class=3D"awspan" s= tyle=3D"letter-spacing:3.45pt"> </span><span class=3D"awspan">entorno</span= ><span class=3D"awspan" style=3D"letter-spacing:3.45pt"> </span><span class= =3D"awspan">controlado, permitiendo</span><span class=3D"awspan" style=3D"l= etter-spacing:0.85pt"> </span><span class=3D"awspan">evaluar</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspa= n">no</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span>= <span class=3D"awspan">s=C3=B3lo</span><span class=3D"awspan" style=3D"lett= er-spacing:0.85pt"> </span><span class=3D"awspan">las</span><span class=3D"= awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">herr= amientas</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </sp= an><span class=3D"awspan">utilizadas,</span><span class=3D"awspan" style=3D= "letter-spacing:0.85pt"> </span><span class=3D"awspan">sino</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan= ">tambi=C3=A9n</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"= > </span><span class=3D"awspan">las</span><span class=3D"awspan" style=3D"l= etter-spacing:0.85pt"> </span><span class=3D"awspan">competencias digitales= </span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span= class=3D"awspan">adquiridas.</span><span class=3D"awspan" style=3D"letter-= spacing:2.65pt"> </span><span class=3D"awspan">Durante</span><span class=3D= "awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">el<= /span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span = class=3D"awspan">taller,</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.65pt"> </span><span class=3D"awspan">se</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">identificaron= </span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span= class=3D"awspan">dificultades</span><span class=3D"awspan" style=3D"letter= -spacing:2.65pt"> </span><span class=3D"awspan">en</span><span class=3D"aws= pan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">el</spa= n><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span clas= s=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter-spacing:2.65p= t"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"= letter-spacing:2.65pt"> </span><span class=3D"awspan">las herramientas,</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span cl= ass=3D"awspan">as=C3=AD</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.05pt"> </span><span class=3D"awspan">como</span><span class=3D"awspan"= style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">fortalezas= </span><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><spa= n class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.05pt"> </span><span class=3D"awspan">debilidades</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">en</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span cl= ass=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 05pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">al</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span clas= s=3D"awspan">trabajar</span><span class=3D"awspan" style=3D"letter-spacing:= -0.05pt"> </span><span class=3D"awspan">con</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.05pt"> </span><span class=3D"awspan">ellas</span><= span class=3D"awspan" style=3D"letter-spacing:-0.05pt"> </span><span class= =3D"awspan">en un contexto m=C3=A1s cercano al =C3=A1mbito laboral.</span><= /p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span cla= ss=3D"awspan">El</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt= "> </span><span class=3D"awspan">estudio</span><span class=3D"awspan" style= =3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">se</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >llev=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </= span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-= spacing:0.3pt"> </span><span class=3D"awspan">cabo</span><span class=3D"aws= pan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">con</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class= =3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"= > </span><span class=3D"awspan">poblaci=C3=B3n</span><span class=3D"awspan"= style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">de</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"a= wspan">70</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </sp= an><span class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D= "letter-spacing:0.3pt"> </span><span class=3D"awspan">matriculados</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"= awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </s= pan><span class=3D"awspan">segundo y</span><span class=3D"awspan" style=3D"= letter-spacing:0.95pt"> </span><span class=3D"awspan">tercero</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awsp= an">de</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span= ><span class=3D"awspan">bachillerato</span><span class=3D"awspan" style=3D"= letter-spacing:0.95pt"> </span><span class=3D"awspan">en</span><span class= =3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">= contabilidad</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> = </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lett= er-spacing:0.95pt"> </span><span class=3D"awspan">la</span><span class=3D"a= wspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">Unida= d</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><spa= n class=3D"awspan">Educativa</span><span class=3D"awspan" style=3D"letter-s= pacing:0.95pt"> </span><span class=3D"awspan">Leonardo</span><span class=3D= "awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">Mal= donado P=C3=A9rez,</span><span class=3D"awspan" style=3D"letter-spacing:2.8= 5pt"> </span><span class=3D"awspan">ubicada</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">en</span><span= class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"aw= span">la</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </sp= an><span class=3D"awspan">parroquia</span><span class=3D"awspan" style=3D"l= etter-spacing:2.85pt"> </span><span class=3D"awspan">rural</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan"= >de</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><s= pan class=3D"awspan">Puembo,</span><span class=3D"awspan" style=3D"letter-s= pacing:2.85pt"> </span><span class=3D"awspan">Pichincha.</span><span class= =3D"awspan" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">= Cabe</span><span class=3D"awspan" style=3D"letter-spacing:2.85pt"> </span><= span class=3D"awspan">destacar</span><span class=3D"awspan" style=3D"letter= -spacing:2.85pt"> </span><span class=3D"awspan">que</span><span class=3D"aw= span" style=3D"letter-spacing:2.85pt"> </span><span class=3D"awspan">=E2=80= =9Cla poblaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0= .35pt"> </span><span class=3D"awspan">est=C3=A1</span><span class=3D"awspan= " style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">formada</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span cl= ass=3D"awspan">por</span><span class=3D"awspan" style=3D"letter-spacing:0.3= 5pt"> </span><span class=3D"awspan">todos</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">los</span><span = class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"aws= pan">elementos</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"= > </span><span class=3D"awspan">o</span><span class=3D"awspan" style=3D"let= ter-spacing:0.35pt"> </span><span class=3D"awspan">individuos</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awsp= an">que</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </spa= n><span class=3D"awspan">pertenecen</span><span class=3D"awspan" style=3D"l= etter-spacing:0.35pt"> </span><span class=3D"awspan">a</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">un<= /span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span = class=3D"awspan">grupo espec=C3=ADfico</span><span class=3D"awspan" style= =3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">de</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan"= >estudio,</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </sp= an><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-sp= acing:0.6pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan"= style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">selecci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><s= pan class=3D"awspan">debe</span><span class=3D"awspan" style=3D"letter-spac= ing:0.6pt"> </span><span class=3D"awspan">ser</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">cuidadosament= e</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span= class=3D"awspan">justificada</span><span class=3D"awspan" style=3D"letter-= spacing:0.6pt"> </span><span class=3D"awspan">en</span><span class=3D"awspa= n" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">funci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><s= pan class=3D"awspan">de los</span><span class=3D"awspan" style=3D"letter-sp= acing:2.15pt"> </span><span class=3D"awspan">objetivos</span><span class=3D= "awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span = class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:2.= 15pt"> </span><span class=3D"awspan">investigaci=C3=B3n=E2=80=9D</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"a= wspan">(</span><a href=3D"#ref5" style=3D"text-decoration:none"></a></p><p = class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"#ref= 5" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-deco= ration:underline">Condori-Ojeda,</span><span class=3D"awspan" style=3D"text= -decoration:underline; letter-spacing:2.15pt"> </span><span class=3D"awspan= " style=3D"text-decoration:underline">2020,</span><span class=3D"awspan" st= yle=3D"text-decoration:underline; letter-spacing:2.15pt"> </span><span clas= s=3D"awspan" style=3D"text-decoration:underline">p.</span><span class=3D"aw= span" style=3D"text-decoration:underline; letter-spacing:2.15pt"> </span><s= pan class=3D"awspan" style=3D"text-decoration:underline">2</span></a></p><p= style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">).</spa= n><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span clas= s=3D"awspan">La</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt= "> </span><span class=3D"awspan">elecci=C3=B3n</span><span class=3D"awspan"= style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D= "awspan">estos niveles</span><span class=3D"awspan" style=3D"letter-spacing= :-0.15pt"> </span><span class=3D"awspan">responde</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">a</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span clas= s=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:-0.15= pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" style= =3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">estudiantes</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span cla= ss=3D"awspan">ya</span><span class=3D"awspan" style=3D"letter-spacing:-0.15= pt"> </span><span class=3D"awspan">hab=C3=ADan</span><span class=3D"awspan"= style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">trabajado<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span= class=3D"awspan">previamente</span><span class=3D"awspan" style=3D"letter-= spacing:-0.15pt"> </span><span class=3D"awspan">con</span><span class=3D"aw= span" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">herra= mientas digitales</span><span class=3D"awspan" style=3D"letter-spacing:4.15= pt"> </span><span class=3D"awspan">contables</span><span class=3D"awspan" s= tyle=3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">en</span><spa= n class=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D"a= wspan">el</span><span class=3D"awspan" style=3D"letter-spacing:4.15pt"> </s= pan><span class=3D"awspan">m=C3=B3dulo</span><span class=3D"awspan" style= =3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D"awspa= n">paquetes</span><span class=3D"awspan" style=3D"letter-spacing:4.15pt"> <= /span><span class=3D"awspan">contables</span><span class=3D"awspan" style= =3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">y</span><span cla= ss=3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D"awspan= ">tributarios,</span><span class=3D"awspan" style=3D"letter-spacing:4.15pt"= > </span><span class=3D"awspan">lo</span><span class=3D"awspan" style=3D"le= tter-spacing:4.15pt"> </span><span class=3D"awspan">que</span><span class= =3D"awspan" style=3D"letter-spacing:4.15pt"> </span><span class=3D"awspan">= les proporcion=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.55pt"> </span><span class=3D"awspan">una</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">base</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D= "awspan">relevante</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 55pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style= =3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">conocimiento</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span cl= ass=3D"awspan">sobre</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.55pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">tema.</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D= "awspan">A</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> <= /span><span class=3D"awspan">partir</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.55pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan"= >esta</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span= ><span class=3D"awspan">experiencia previa,</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">pudieron</span>= <span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class= =3D"awspan">ofrecer</span><span class=3D"awspan" style=3D"letter-spacing:1.= 3pt"> </span><span class=3D"awspan">informaci=C3=B3n</span><span class=3D"a= wspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">m=C3= =A1s</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><s= pan class=3D"awspan">precisa</span><span class=3D"awspan" style=3D"letter-s= pacing:1.3pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan"= style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">=C3=BAtil</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span cla= ss=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spacing:1.3= pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D= "letter-spacing:1.3pt"> </span><span class=3D"awspan">an=C3=A1lisis</span><= span class=3D"awspan" style=3D"letter-spacing:1.3pt"> </span><span class=3D= "awspan">del</span><span class=3D"awspan" style=3D"letter-spacing:1.3pt"> <= /span><span class=3D"awspan">uso</span><span class=3D"awspan" style=3D"lett= er-spacing:1.3pt"> </span><span class=3D"awspan">de</span><span class=3D"aw= span" style=3D"letter-spacing:1.3pt"> </span><span class=3D"awspan">las her= ramientas digitales contables en su formaci=C3=B3n t=C3=A9cnica.</span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class= =3D"awspan">Dado</span><span class=3D"awspan" style=3D"letter-spacing:0.85p= t"> </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D= "letter-spacing:0.85pt"> </span><span class=3D"awspan">la</span><span class= =3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">= poblaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"= > </span><span class=3D"awspan">es</span><span class=3D"awspan" style=3D"le= tter-spacing:0.85pt"> </span><span class=3D"awspan">peque=C3=B1a</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"a= wspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </sp= an><span class=3D"awspan">manejable</span><span class=3D"awspan" style=3D"l= etter-spacing:0.85pt"> </span><span class=3D"awspan">se</span><span class= =3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">= opt=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </s= pan><span class=3D"awspan">por</span><span class=3D"awspan" style=3D"letter= -spacing:0.85pt"> </span><span class=3D"awspan">un</span><span class=3D"aws= pan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">muestre= o</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><spa= n class=3D"awspan">censal,</span><span class=3D"awspan" style=3D"letter-spa= cing:0.85pt"> </span><span class=3D"awspan">lo</span><span class=3D"awspan"= style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">que permiti= =C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span= ><span class=3D"awspan">incluir</span><span class=3D"awspan" style=3D"lette= r-spacing:1.25pt"> </span><span class=3D"awspan">a</span><span class=3D"aws= pan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">todos</= span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span c= lass=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:1.= 25pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"awspa= n" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">en</span>= <span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"= > </span><span class=3D"awspan">estudio.</span><span class=3D"awspan" style= =3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">Esta</span><span = class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"aws= pan">estrategia</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt= "> </span><span class=3D"awspan">es</span><span class=3D"awspan" style=3D"l= etter-spacing:1.25pt"> </span><span class=3D"awspan">adecuada</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awsp= an">para poblaciones</span><span class=3D"awspan" style=3D"letter-spacing:2= .95pt"> </span><span class=3D"awspan">reducidas,</span><span class=3D"awspa= n" style=3D"letter-spacing:2.95pt"> </span><span class=3D"awspan">ya</span>= <span class=3D"awspan" style=3D"letter-spacing:2.95pt"> </span><span class= =3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:2.95pt= "> </span><span class=3D"awspan">asegura</span><span class=3D"awspan" style= =3D"letter-spacing:2.95pt"> </span><span class=3D"awspan">la</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.95pt"> </span><span class=3D"awspa= n">inclusi=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:2.95= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:2.95pt"> </span><span class=3D"awspan">todos</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.95pt"> </span><span class=3D"awspa= n">sujetos</span><span class=3D"awspan" style=3D"letter-spacing:2.95pt"> </= span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter= -spacing:2.95pt"> </span><span class=3D"awspan">el</span><span class=3D"aws= pan" style=3D"letter-spacing:2.95pt"> </span><span class=3D"awspan">an=C3= =A1lisis, garantizando</span><span class=3D"awspan" style=3D"letter-spacing= :4.45pt"> </span><span class=3D"awspan">resultados</span><span class=3D"aws= pan" style=3D"letter-spacing:4.45pt"> </span><span class=3D"awspan">exhaust= ivos</span><span class=3D"awspan" style=3D"letter-spacing:4.45pt"> </span><= span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacin= g:4.45pt"> </span><span class=3D"awspan">representativos.</span><span class= =3D"awspan" style=3D"letter-spacing:4.45pt"> </span><span class=3D"awspan">= El</span><span class=3D"awspan" style=3D"letter-spacing:4.45pt"> </span><sp= an class=3D"awspan">muestreo</span><span class=3D"awspan" style=3D"letter-s= pacing:4.45pt"> </span><span class=3D"awspan">censal</span><span class=3D"a= wspan" style=3D"letter-spacing:4.45pt"> </span><span class=3D"awspan">resul= ta particularmente</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 65pt"> </span><span class=3D"awspan">v=C3=A1lido</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">cuando</= span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span = class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:-0= .65pt"> </span><span class=3D"awspan">investigador</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">busca<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span= class=3D"awspan">obtener</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.65pt"> </span><span class=3D"awspan">una</span><span class=3D"awspan= " style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">visi=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span>= <span class=3D"awspan">completa</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.65pt"> </span><span class=3D"awspan">de</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">todo= s los</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span>= <span class=3D"awspan">elementos</span><span class=3D"awspan" style=3D"lett= er-spacing:0.35pt"> </span><span class=3D"awspan">del</span><span class=3D"= awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">grup= o</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><spa= n class=3D"awspan">estudiado.</span><span class=3D"awspan" style=3D"letter-= spacing:0.35pt"> </span><span class=3D"awspan">De</span><span class=3D"awsp= an" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">esta</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span cla= ss=3D"awspan">manera,</span><span class=3D"awspan" style=3D"letter-spacing:= 0.35pt"> </span><span class=3D"awspan">se</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">logr=C3=B3</span= ><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt= "> </span><span class=3D"awspan">compresi=C3=B3n</span><span class=3D"awspa= n" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">integral<= /span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span = class=3D"awspan">de las</span><span class=3D"awspan" style=3D"letter-spacin= g:0.45pt"> </span><span class=3D"awspan">percepciones,</span><span class=3D= "awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">con= ocimientos</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </= span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-= spacing:0.45pt"> </span><span class=3D"awspan">experiencias</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan= ">de</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><= span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spac= ing:0.45pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D= "awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">res= pecto</span><span class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span>= <span class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spac= ing:0.45pt"> </span><span class=3D"awspan">uso</span><span class=3D"awspan"= style=3D"letter-spacing:0.45pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.45pt"> </span><span class=3D= "awspan">las herramientas digitales contables.</span></p><p class=3D"awdiv"= style=3D"margin-right:1pt; margin-left:1pt; margin-bottom:10pt"><span clas= s=3D"awspan">Finalmente,</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.15pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">metodolog=C3= =ADa</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><= span class=3D"awspan">aplicada</span><span class=3D"awspan" style=3D"letter= -spacing:1.15pt"> </span><span class=3D"awspan">en</span><span class=3D"aws= pan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">este</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span cl= ass=3D"awspan">estudio</span><span class=3D"awspan" style=3D"letter-spacing= :1.15pt"> </span><span class=3D"awspan">combin=C3=B3</span><span class=3D"a= wspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">un</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span cl= ass=3D"awspan">enfoque</span><span class=3D"awspan" style=3D"letter-spacing= :1.15pt"> </span><span class=3D"awspan">cualitativo</span><span class=3D"aw= span" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">y cuan= titativo,</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </s= pan><span class=3D"awspan">abarcando</span><span class=3D"awspan" style=3D"= letter-spacing:1.05pt"> </span><span class=3D"awspan">tanto</span><span cla= ss=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan= ">la</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><= span class=3D"awspan">recopilaci=C3=B3n</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspa= n">datos</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </sp= an><span class=3D"awspan">mediante</span><span class=3D"awspan" style=3D"le= tter-spacing:1.05pt"> </span><span class=3D"awspan">encuestas</span><span c= lass=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awsp= an">y</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span>= <span class=3D"awspan">entrevistas como</span><span class=3D"awspan" style= =3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">la</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"aws= pan">observaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:= -0.15pt"> </span><span class=3D"awspan">pr=C3=A1ctica</span><span class=3D"= awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span= class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:= -0.15pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"aw= span" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">en</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span c= lass=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 15pt"> </span><span class=3D"awspan">entorno</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">de</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D= "awspan">laboratorio.</span><span class=3D"awspan" style=3D"letter-spacing:= -0.15pt"> </span><span class=3D"awspan">A</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">trav=C3=A9s</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span cl= ass=3D"awspan">de este</span><span class=3D"awspan" style=3D"letter-spacing= :2.4pt"> </span><span class=3D"awspan">enfoque</span><span class=3D"awspan"= style=3D"letter-spacing:2.4pt"> </span><span class=3D"awspan">mixto,</span= ><span class=3D"awspan" style=3D"letter-spacing:2.4pt"> </span><span class= =3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:2.4pt">= </span><span class=3D"awspan">obtuvo</span><span class=3D"awspan" style=3D= "letter-spacing:2.4pt"> </span><span class=3D"awspan">un</span><span class= =3D"awspan" style=3D"letter-spacing:2.4pt"> </span><span class=3D"awspan">a= n=C3=A1lisis</span><span class=3D"awspan" style=3D"letter-spacing:2.4pt"> <= /span><span class=3D"awspan">profundo</span><span class=3D"awspan" style=3D= "letter-spacing:2.4pt"> </span><span class=3D"awspan">y</span><span class= =3D"awspan" style=3D"letter-spacing:2.4pt"> </span><span class=3D"awspan">d= etallado</span><span class=3D"awspan" style=3D"letter-spacing:2.4pt"> </spa= n><span class=3D"awspan">sobre</span><span class=3D"awspan" style=3D"letter= -spacing:2.4pt"> </span><span class=3D"awspan">el</span><span class=3D"awsp= an" style=3D"letter-spacing:2.4pt"> </span><span class=3D"awspan">uso</span= ><span class=3D"awspan" style=3D"letter-spacing:2.4pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:2.4pt">= </span><span class=3D"awspan">las herramientas</span><span class=3D"awspan= " style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">digitales<= /span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span = class=3D"awspan">contables</span><span class=3D"awspan" style=3D"letter-spa= cing:3.75pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan"= style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">la</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D= "awspan">formaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacin= g:3.75pt"> </span><span class=3D"awspan">acad=C3=A9mica</span><span class= =3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><sp= an class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacin= g:3.75pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"a= wspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">de ba= chillerato</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </= span><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style= =3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"awspa= n">contabilidad,</span><span class=3D"awspan" style=3D"letter-spacing:2.25p= t"> </span><span class=3D"awspan">as=C3=AD</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">como</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"a= wspan">su</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </s= pan><span class=3D"awspan">alineaci=C3=B3n</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">con</span><span= class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"aw= span">las</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </s= pan><span class=3D"awspan">necesidades</span><span class=3D"awspan" style= =3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">del mercado labor= al.</span><span class=3D"awspan" style=3D"font-family:Calibri; font-size:11= pt">     </span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt; font-size:11pt"><span style=3D"height:0pt; disp= lay:block; position:absolute; z-index:26"><img src=3D"data:image/jpeg;base6= 4,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SE= hEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4e= Hh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCARiAxo= DASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQAQABAwIDAgoFBg= kKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktEIFSJhcTJSgZOUsxYjMzY3QnWh8BgkcnN0grGy0= +E1Q2LDJ8HSJSY4REVGVFbC/8QAGwEBAQEBAQEBAQAAAAAAAAAAAAECAwQFBgf/xAA0EQEAAQQC= AQMCAwcCBwAAAAAAAQIDERIEUSEFEzEUQSJxsRUyNFJhgZEj0SQzNUKhwfD/2gAMAwEAAhEDEQA= /AOpeMX/XXfjk8Yv+uu/HLiH9JxD8Xme3L4xf9fd+OTxi/wCvu/HLiDENRMuSci/6+78cp4xf9d= d+OWEoYg89uTxi/wCuu/HJ4xf9fd+OXGGIPPbk8Yv+vu/HJORkeuu/HLjSTELme3J4zkevu/rJP= Gcj1939ZLiFxCee3L4zkevu/HKeMZHr7vxy4wxHSxM9uScm/wCvu/rJTxnI9fd/WS4p/KUxCee3= 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vL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2= kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2Ld988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx= 5swZent7sVqtN1xfURSefvpp5s6dy0MPPURcXBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5= sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON92nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1N= fXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqj= zzyCJ988glerze4US0tLYwfP56JEyeyf//+H/RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizud= V1Aqf49YLBYWL16MoiicPn2ampoa3G43DzzwAOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJS= UIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pI= wkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQ= mCC" width=3D"77" height=3D"28" alt=3D"" style=3D"margin-left:449.75pt; pos= ition:absolute" /></span><span class=3D"awspan" style=3D"font-weight:bold; = color:#767171">3.Resultados </span></p><p class=3D"awdiv" style=3D"margin-r= ight:1pt; margin-left:1pt"><span class=3D"awspan">En</span><span class=3D"a= wspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">la</sp= an><span class=3D"awspan" style=3D"letter-spacing:1.4pt"> </span><span clas= s=3D"awspan">revisi=C3=B3n</span><span class=3D"awspan" style=3D"letter-spa= cing:1.4pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" = style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">la</span><spa= n class=3D"awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"aw= span">literatura</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt= "> </span><span class=3D"awspan">realizada</span><span class=3D"awspan" sty= le=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">para</span><span= class=3D"awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"aws= pan">este</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt"> </sp= an><span class=3D"awspan">estudio,</span><span class=3D"awspan" style=3D"le= tter-spacing:1.4pt"> </span><span class=3D"awspan">se</span><span class=3D"= awspan" style=3D"letter-spacing:1.4pt"> </span><span class=3D"awspan">recop= ilaron</span><span class=3D"awspan" style=3D"letter-spacing:1.4pt"> </span>= <span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.4pt"> </span><span class=3D"awspan">analizaron diversas</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspa= n">herramientas</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt= "> </span><span class=3D"awspan">inform=C3=A1ticas</span><span class=3D"aws= pan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">contabl= es</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><sp= an class=3D"awspan">utilizadas</span><span class=3D"awspan" style=3D"letter= -spacing:0.65pt"> </span><span class=3D"awspan">en</span><span class=3D"aws= pan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">el</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span clas= s=3D"awspan">=C3=A1mbito</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.65pt"> </span><span class=3D"awspan">empresarial</span><span class=3D"= awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">y</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span cl= ass=3D"awspan">que pueden aplicarse en el bachillerato t=C3=A9cnico en cont= abilidad.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-le= ft:1pt"><span class=3D"awspan">Existen</span><span class=3D"awspan" style= =3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">diversas</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D= "awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spacing:= 2.15pt"> </span><span class=3D"awspan">contables,</span><span class=3D"awsp= an" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">tanto</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span cl= ass=3D"awspan">gratuitas</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.15pt"> </span><span class=3D"awspan">como</span><span class=3D"awspan"= style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D= "awspan">pago,</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"= > </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"l= etter-spacing:2.15pt"> </span><span class=3D"awspan">resultan =C3=BAtiles,<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span= class=3D"awspan">tanto</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.25pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan"= style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">peque=C3= =B1as</span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span= ><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.25pt"> </span><span class=3D"awspan">medianas</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">empr= esas</span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span>= <span class=3D"awspan">como</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.25pt"> </span><span class=3D"awspan">para</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">empres= arios</span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span= ><span class=3D"awspan">independientes. Estas</span><span class=3D"awspan" = style=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">herramientas= </span><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><span= class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:3= .65pt"> </span><span class=3D"awspan">agrupan</span><span class=3D"awspan" = style=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">en</span><sp= an class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><span class=3D"= awspan">dos</span><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> <= /span><span class=3D"awspan">categor=C3=ADas:</span><span class=3D"awspan" = style=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">comerciales<= /span><span class=3D"awspan" style=3D"letter-spacing:3.65pt"> </span><span = class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:3= .65pt"> </span><span class=3D"awspan">suelen</span><span class=3D"awspan" s= tyle=3D"letter-spacing:3.65pt"> </span><span class=3D"awspan">ofrecer funci= ones</span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><s= pan class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style=3D"letter-= spacing:0.9pt"> </span><span class=3D"awspan">avanzadas</span><span class= =3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">y= </span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span = class=3D"awspan">espec=C3=ADficas,</span><span class=3D"awspan" style=3D"le= tter-spacing:0.9pt"> </span><span class=3D"awspan">y</span><span class=3D"a= wspan" style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">las</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span cla= ss=3D"awspan">gratuitas</span><span class=3D"awspan" style=3D"letter-spacin= g:0.9pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">permiten</span>= <span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class= =3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"= > </span><span class=3D"awspan">soluci=C3=B3n</span><span class=3D"awspan" = style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">m=C3=A1s acce= sible, pero con ciertas limitaciones. </span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Sin</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"= awspan">embargo</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt= "> </span><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"le= tter-spacing:0.95pt"> </span><span class=3D"awspan">pesar</span><span class= =3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><sp= an class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-spacin= g:0.95pt"> </span><span class=3D"awspan">variedades</span><span class=3D"aw= span" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">de</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span cla= ss=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spa= cing:0.95pt"> </span><span class=3D"awspan">disponibles,</span><span class= =3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">= no</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><sp= an class=3D"awspan">todas</span><span class=3D"awspan" style=3D"letter-spac= ing:0.95pt"> </span><span class=3D"awspan">cumplen con</span><span class=3D= "awspan" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">los<= /span><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span c= lass=3D"awspan">est=C3=A1ndares</span><span class=3D"awspan" style=3D"lette= r-spacing:1.2pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">calidad<= /span><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span c= lass=3D"awspan">establecidos</span><span class=3D"awspan" style=3D"letter-s= pacing:1.2pt"> </span><span class=3D"awspan">por</span><span class=3D"awspa= n" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">el</span><= span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class=3D= "awspan">curr=C3=ADculo</span><span class=3D"awspan" style=3D"letter-spacin= g:1.2pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">bachillerato</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span cla= ss=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style=3D"letter-spa= cing:1.2pt"> </span><span class=3D"awspan">en contabilidad.</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan= ">Adem=C3=A1s,</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt"= > </span><span class=3D"awspan">factores</span><span class=3D"awspan" style= =3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">como</span><span = class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"aws= pan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </spa= n><span class=3D"awspan">acceso,</span><span class=3D"awspan" style=3D"lett= er-spacing:0.25pt"> </span><span class=3D"awspan">la</span><span class=3D"a= wspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"awspan">funci= onalidad,</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </s= pan><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-= spacing:0.25pt"> </span><span class=3D"awspan">compatibilidad</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.25pt"> </span><span class=3D"awsp= an">y</span><span class=3D"awspan" style=3D"letter-spacing:0.25pt"> </span>= <span class=3D"awspan">la capacidad de adaptarse a las necesidades del ento= rno laboral deben ser considerados.</span></p><p class=3D"awdiv" style=3D"m= argin-right:1pt; margin-left:1pt"><span class=3D"awspan">A</span><span clas= s=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan"= >continuaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.1= 5pt"> </span><span class=3D"awspan">se</span><span class=3D"awspan" style= =3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">detalla</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"= awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </= span><span class=3D"awspan" style=3D"font-weight:bold">figura</span><span c= lass=3D"awspan" style=3D"font-weight:bold; letter-spacing:1.15pt"> </span><= span class=3D"awspan" style=3D"font-weight:bold">1</span><span class=3D"aws= pan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">en</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span clas= s=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt= "> </span><span class=3D"awspan">cual</span><span class=3D"awspan" style=3D= "letter-spacing:1.15pt"> </span><span class=3D"awspan">se</span><span class= =3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">= presenta</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </sp= an><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-s= pacing:1.15pt"> </span><span class=3D"awspan">conjunto</span><span class=3D= "awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span = class=3D"awspan">softwares contables</span><span class=3D"awspan" style=3D"= letter-spacing:2.55pt"> </span><span class=3D"awspan">disponibles</span><sp= an class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"= awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </= span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter= -spacing:2.55pt"> </span><span class=3D"awspan">mercado,</span><span class= =3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">= que</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><s= pan class=3D"awspan">permiten</span><span class=3D"awspan" style=3D"letter-= spacing:2.55pt"> </span><span class=3D"awspan">la</span><span class=3D"awsp= an" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">gesti=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:2.55pt"> </span><= span class=3D"awspan">administrativa</span><span class=3D"awspan" style=3D"= letter-spacing:2.55pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:2.55pt"> </span><span class=3D"awspan">= las empresas,</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> = </span><span class=3D"awspan">cabe</span><span class=3D"awspan" style=3D"le= tter-spacing:0.1pt"> </span><span class=3D"awspan">recalcar</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan"= >que</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><s= pan class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacin= g:0.1pt"> </span><span class=3D"awspan">estos</span><span class=3D"awspan" = style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">programas</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span clas= s=3D"awspan">fueron</span><span class=3D"awspan" style=3D"letter-spacing:0.= 1pt"> </span><span class=3D"awspan">seleccionados</span><span class=3D"awsp= an" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">diez</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">herramientas contables</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.2pt"> </span><span class=3D"awspan">en</span><span class=3D= "awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">bas= e</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><spa= n class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.2pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">preferencias</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span clas= s=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"= > </span><span class=3D"awspan">percepciones</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">positivas</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.2p= t"> </span><span class=3D"awspan">usuarios</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">en</span><span = class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"aws= pan">las</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </sp= an><span class=3D"awspan">diferentes p=C3=A1ginas</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">web</span= ><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class= =3D"awspan">donde</span><span class=3D"awspan" style=3D"letter-spacing:0.4p= t"> </span><span class=3D"awspan">destacan</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">su</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspa= n">facilidad</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> <= /span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lette= r-spacing:0.4pt"> </span><span class=3D"awspan">uso,</span><span class=3D"a= wspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">popula= ridad</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><= span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacin= g:0.4pt"> </span><span class=3D"awspan">capacidad</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">de</span>= <span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class= =3D"awspan">integrarse con</span><span class=3D"awspan" style=3D"letter-spa= cing:0.9pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan"= style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">operaciones<= /span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span c= lass=3D"awspan">contables</span><span class=3D"awspan" style=3D"letter-spac= ing:0.9pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">administrativas= </span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span = class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.= 9pt"> </span><span class=3D"awspan">diversas</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">empresas,</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class= =3D"awspan">asegurando</span><span class=3D"awspan" style=3D"letter-spacing= :0.9pt"> </span><span class=3D"awspan">una gesti=C3=B3n eficiente y acorde = a las exigencias del mercado laboral actual: </span></p><p class=3D"awdiv" = style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"fig1"></a><span class= =3D"awspan" style=3D"font-weight:bold">Figura 1 </span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan" style= =3D"font-style:italic">Softwares contables disponibles en el mercado</span>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-siz= e:10pt"><span class=3D"awspan" style=3D"font-size:10pt">   &= #xa0;      </span></p><p class=3D"awdiv" style=3D"= margin-right:1pt; margin-left:1pt"><span><svg font-family=3D"Times New Roma= n" font-size=3D"16" height=3D"107.99" version=3D"1.1" width=3D"133.32" xmln= s=3D"http://www.w3.org/2000/svg" style=3D"width:133.32px; height:107.99px; = font-family:'Times New Roman'; font-size:16px" xmlns:xlink=3D"http://www.w3= .org/1999/xlink"><defs /><g transform=3D"translate(0.1,0)"><g transform=3D"= translate(-10.66564,-18.87891)"><path d=3D"M11.3323,72.70001 C11.3323,56.66= 042 20.31056,41.45314 35.7345,31.36783 L35.7345,31.36783 C47.43041,23.72019= 62.0254,19.54558 77.06669,19.54558 L77.06669,19.54558 C92.10797,19.54558 1= 06.703,23.72019 118.3989,31.36783 L118.3989,31.36783 C133.8228,41.45314 142= .8011,56.66042 142.8011,72.70001 L142.8011,72.70001 C142.8011,88.73962 133.= 8228,103.9469 118.3989,114.0322 L118.3989,114.0322 C106.703,121.6798 92.107= 97,125.8545 77.06669,125.8545 L77.06669,125.8545 C62.0254,125.8545 47.43041= ,121.6798 35.7345,114.0322 L35.7345,114.0322 C20.31056,103.9469 11.3323,88.= 73962 11.3323,72.70001 Z" fill=3D"none" fill-rule=3D"evenodd" stroke=3D"#22= 3f59" stroke-miterlimit=3D"13.33333" stroke-width=3D"1.333333" /></g></g></= svg></span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1p= t; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">30 softw= aresGratuitos</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt"><span><svg font-family=3D"Times New Roman" font-size=3D"16" hei= ght=3D"107.99" version=3D"1.1" width=3D"133.32" xmlns=3D"http://www.w3.org/= 2000/svg" style=3D"width:133.32px; height:107.99px; font-family:'Times New = Roman'; font-size:16px" xmlns:xlink=3D"http://www.w3.org/1999/xlink"><defs = /><g transform=3D"translate(0.1,0)"><g transform=3D"translate(-10.66564,-18= .87891)"><path d=3D"M11.3323,72.70001 C11.3323,56.66042 20.31056,41.45314 3= 5.7345,31.36783 L35.7345,31.36783 C47.43041,23.72019 62.0254,19.54558 77.06= 669,19.54558 L77.06669,19.54558 C92.10797,19.54558 106.703,23.72019 118.398= 9,31.36783 L118.3989,31.36783 C133.8228,41.45314 142.8011,56.66042 142.8011= ,72.70001 L142.8011,72.70001 C142.8011,88.73962 133.8228,103.9469 118.3989,= 114.0322 L118.3989,114.0322 C106.703,121.6798 92.10797,125.8545 77.06669,12= 5.8545 L77.06669,125.8545 C62.0254,125.8545 47.43041,121.6798 35.7345,114.0= 322 L35.7345,114.0322 C20.31056,103.9469 11.3323,88.73962 11.3323,72.70001 = Z" fill=3D"none" fill-rule=3D"evenodd" stroke=3D"#223f59" stroke-miterlimit= =3D"13.33333" stroke-width=3D"1.333333" /></g></g></svg></span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">80 softwaresComerciales</span><= /p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span><sv= g font-family=3D"Times New Roman" font-size=3D"16" height=3D"95.99" version= =3D"1.1" width=3D"130.65" xmlns=3D"http://www.w3.org/2000/svg" style=3D"wid= th:130.65px; height:95.99px; font-family:'Times New Roman'; font-size:16px"= xmlns:xlink=3D"http://www.w3.org/1999/xlink"><defs /><g><g transform=3D"tr= anslate(-10.44997,-16.75498)"><path d=3D"M11.11664,33.21472 C11.11664,29.02= 774 12.78168,25.00797 15.74232,22.04733 L15.74232,22.04733 C18.70296,19.086= 69 22.72273,17.42165 26.90971,17.42165 L26.90971,17.42165 L124.2903,17.4216= 5 L124.2903,17.42165 C128.4773,17.42165 132.497,19.08669 135.4577,22.04733 = L135.4577,22.04733 C138.4183,25.00797 140.0834,29.02774 140.0834,33.21472 L= 140.0834,33.21472 L140.0834,96.38522 L140.0834,96.38522 C140.0834,100.5722 = 138.4183,104.592 135.4577,107.5526 L135.4577,107.5526 C132.497,110.5132 128= .4773,112.1783 124.2903,112.1783 L124.2903,112.1783 L26.90971,112.1784 L26.= 90971,112.1784 C22.72273,112.1784 18.70296,110.5133 15.74232,107.5527 L15.7= 4232,107.5527 C12.78168,104.5921 11.11664,100.5723 11.11664,96.38532 Z" fil= l=3D"none" fill-rule=3D"evenodd" stroke=3D"#223f59" stroke-miterlimit=3D"13= .33333" stroke-width=3D"1.333333" /></g></g></svg></span></p><p class=3D"aw= div" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span clas= s=3D"awspan" style=3D"font-family:'Wingdings 3'; font-size:10pt">=EF=82=B7<= /span><span class=3D"awspan" style=3D"font-size:10pt">Wave </span><span cla= ss=3D"awspan" style=3D"font-family:'Wingdings 3'; font-size:10pt">=EF=82=B7= </span><span class=3D"awspan" style=3D"font-size:10pt">Akaunting</span><spa= n class=3D"awspan" style=3D"font-family:'Wingdings 3'; font-size:10pt">=EF= =82=B7</span><span class=3D"awspan" style=3D"font-size:10pt">GnuCash</span>= <span class=3D"awspan" style=3D"font-family:'Wingdings 3'; font-size:10pt">= =EF=82=B7</span><span class=3D"awspan" style=3D"font-size:10pt">Zoho Books<= /span><span class=3D"awspan" style=3D"font-family:'Wingdings 3'; font-size:= 10pt">=EF=82=B7</span><span class=3D"awspan" style=3D"font-size:10pt">Invoi= ce Ninja</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-lef= t:1pt"><span><svg font-family=3D"Times New Roman" font-size=3D"16" height= =3D"115.99" version=3D"1.1" width=3D"145.32" xmlns=3D"http://www.w3.org/200= 0/svg" style=3D"width:145.32px; height:115.99px; font-family:'Times New Rom= an'; font-size:16px" xmlns:xlink=3D"http://www.w3.org/1999/xlink"><defs /><= g><g transform=3D"translate(-11.7272,-20.28746)"><path d=3D"M12.39386,39.94= 951 C12.39386,34.91355 14.39652,30.0787 17.95748,26.51775 L17.95748,26.5177= 5 C21.51844,22.95679 26.35329,20.95413 31.38925,20.95413 L31.38925,20.95413= L137.1826,20.95413 L137.1826,20.95413 C142.2186,20.95413 147.0534,22.95679= 150.6144,26.51775 L150.6144,26.51775 C154.1754,30.0787 156.178,34.91355 15= 6.178,39.94951 L156.178,39.94951 L156.178,115.9287 L156.178,115.9287 C156.1= 78,120.9647 154.1754,125.7995 150.6144,129.3605 L150.6144,129.3605 C147.053= 4,132.9214 142.2186,134.9241 137.1826,134.9241 L137.1826,134.9241 L31.38925= 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"font-size:10pt">Sage 50cloud</span><span class=3D"awspan" style=3D"font-fa= mily:'Wingdings 3'; font-size:10pt">=EF=82=B7</span><span class=3D"awspan" = style=3D"font-size:10pt">M=C3=B3nica</span></p><p class=3D"awdiv" style=3D"= margin-right:1pt; margin-left:1pt"><span><svg font-family=3D"Times New Roma= n" font-size=3D"16" height=3D"20" version=3D"1.1" width=3D"41.33" xmlns=3D"= http://www.w3.org/2000/svg" style=3D"width:41.33px; height:20px; font-famil= y:'Times New Roman'; font-size:16px" xmlns:xlink=3D"http://www.w3.org/1999/= xlink"><defs /><g><g transform=3D"translate(-2.756462,-2.723464)"><path d= =3D"M3.423128,7.99811 L33.90648,7.99811 L33.90648,7.99811 L33.90648,3.39013= L33.90648,3.39013 L43.12233,12.60609 L43.12233,12.60609 L33.90648,21.82194= L33.90648,21.82194 L33.90648,17.21396 L33.90648,17.21396 L3.423128,17.2139= 6 Z" fill=3D"#5b9bd5" fill-rule=3D"evenodd" /><path d=3D"M3.423128,7.99811 = L33.90648,7.99811 L33.90648,7.99811 L33.90648,3.39013 L33.90648,3.39013 L43= 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s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span><svg font-fam= ily=3D"Times New Roman" font-size=3D"16" height=3D"28" version=3D"1.1" widt= h=3D"162.65" xmlns=3D"http://www.w3.org/2000/svg" style=3D"width:162.65px; = height:28px; font-family:'Times New Roman'; font-size:16px" xmlns:xlink=3D"= http://www.w3.org/1999/xlink"><defs /><g transform=3D"translate(0.1,0)"><g = transform=3D"translate(-13.16453,-4.026032)"><path d=3D"M13.83119,8.946767 = C13.83119,7.81895 14.27969,6.736173 15.07718,5.938686 L15.07718,5.938686 C1= 5.87467,5.1412 16.95745,4.692698 18.08526,4.692698 L18.08526,4.692698 L170.= 036,4.692698 L170.036,4.692698 C171.1638,4.692698 172.2466,5.1412 173.0441,= 5.938686 L173.0441,5.938686 C173.8416,6.736173 174.2901,7.81895 174.2901,8.= 946767 L174.2901,8.946767 L174.2901,25.96231 L174.2901,25.96231 C174.2901,2= 7.09012 173.8416,28.1729 173.0441,28.97039 L173.0441,28.97039 C172.2466,29.= 76788 171.1638,30.21637 170.036,30.21637 L170.036,30.21637 L18.08526,30.216= 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6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5R= SotPpCAsLIy4uDkVRWLt2Ld988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1= xfURSefvpp5s6dy0MPPURcXBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYn= zmOyOhoQkND0fx++vsHON92nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69g= Qq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze= 4US0tLYwfP56JEyeyf//+H/RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL1= 6MoiicPn2ampoa3G43DzzwAOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//= oZ2cnNzKSoqorW1NfhubW0t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+Ss= OFL/77F39TtXx3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"= 77" height=3D"28" alt=3D"" style=3D"margin-left:449.75pt; position:absolute= " /></span><span class=3D"awspan">En</span><span class=3D"awspan" style=3D"= letter-spacing:-0.2pt"> </span><span class=3D"awspan">la</span><span class= =3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><a href=3D"#fig1" style= =3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt"><a href=3D"#fig1" style=3D"text-decoration:none"><spa= n class=3D"awspan" style=3D"font-weight:bold; text-decoration:underline">fi= gura</span><span class=3D"awspan" style=3D"font-weight:bold; text-decoratio= n:underline; letter-spacing:-0.2pt"> </span><span class=3D"awspan" style=3D= "font-weight:bold; text-decoration:underline">1</span></a></p><p style=3D"m= argin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"letter-sp= acing:-0.2pt"> </span><span class=3D"awspan">se</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">clasi= fican</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span>= <span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.2pt"> </span><span class=3D"awspan">softwares</span><span class=3D"= awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">cont= ables</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span>= <span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.2pt"> </span><span class=3D"awspan">dos</span><span class=3D"awspan"= style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">grandes</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span cla= ss=3D"awspan">categor=C3=ADas:</span><span class=3D"awspan" style=3D"letter= -spacing:-0.2pt"> </span><span class=3D"awspan">gratuitos</span><span class= =3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">= y comerciales</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt">= </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"let= ter-spacing:0.85pt"> </span><span class=3D"awspan">pago,</span><span class= =3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">= destacando</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </= span><span class=3D"awspan">sus</span><span class=3D"awspan" style=3D"lette= r-spacing:0.85pt"> </span><span class=3D"awspan">caracter=C3=ADsticas</span= ><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class= =3D"awspan">principales</span><span class=3D"awspan" style=3D"letter-spacin= g:0.85pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">su</span><span = class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"aws= pan">aplicabilidad</span><span class=3D"awspan" style=3D"letter-spacing:0.8= 5pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style= =3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">el campo</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"= awspan">empresarial,</span><span class=3D"awspan" style=3D"letter-spacing:0= .6pt"> </span><span class=3D"awspan">tal</span><span class=3D"awspan" style= =3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">y</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">= como</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><s= pan class=3D"awspan">lo</span><span class=3D"awspan" style=3D"letter-spacin= g:0.6pt"> </span><span class=3D"awspan">mencionan</span><span class=3D"awsp= an" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">los</span= ><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class= =3D"awspan">encargados</span><span class=3D"awspan" style=3D"letter-spacing= :0.6pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">las</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspa= n">empresas</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </= span><span class=3D"awspan">donde</span><span class=3D"awspan" style=3D"let= ter-spacing:0.6pt"> </span><span class=3D"awspan">los estudiantes</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"= awspan">del</span><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> <= /span><span class=3D"awspan">bachillerato</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">t=C3=A9cnico</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.2p= t"> </span><span class=3D"awspan">servicios</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">en</span><span= class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"aw= span">contabilidad</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 2pt"> </span><span class=3D"awspan">realizan</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.2pt"> </span><span class=3D"awspan">sus</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.2pt"> </span><span class=3D"= awspan">pasant=C3=ADas,</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.2pt"> </span><span class=3D"awspan">es fundamental que ellos manejan u= n software contable y tributario, ya que esto les permite practicar</span><= span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"= > </span><span class=3D"awspan">manejo</span><span class=3D"awspan" style= =3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">b=C3=A1sico</span= ><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"= > </span><span class=3D"awspan">hojas</span><span class=3D"awspan" style=3D= "letter-spacing:2.05pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">= c=C3=A1lculos,</span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"= > </span><span class=3D"awspan">declaraciones</span><span class=3D"awspan" = style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">tributarias<= /span><span class=3D"awspan" style=3D"letter-spacing:2.05pt"> </span><span = class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:2.= 05pt"> </span><span class=3D"awspan">l=C3=ADnea,</span><span class=3D"awspa= n" style=3D"letter-spacing:2.05pt"> </span><span class=3D"awspan">y familia= rizarse con el uso y funcionamiento del portal SRI.</span></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Ca= be recalcar que en el grupo de softwares gratuitos se incluyen herramientas= accesibles sin</span><span class=3D"awspan" style=3D"letter-spacing:-0.35p= t"> </span><span class=3D"awspan">costos,</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">ideales</span><= span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spacing:-0.35= pt"> </span><span class=3D"awspan">peque=C3=B1as</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">y</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">medianas</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.35pt"> </span><span class=3D"awspan">empresas</span><span class=3D"awspan= " style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">que</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span clas= s=3D"awspan">buscan</span><span class=3D"awspan" style=3D"letter-spacing:-0= .35pt"> </span><span class=3D"awspan">optimizar</span><span class=3D"awspan= " style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">sus</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span clas= s=3D"awspan">recursos financieros,</span><span class=3D"awspan" style=3D"le= tter-spacing:2.6pt"> </span><span class=3D"awspan">por</span><span class=3D= "awspan" style=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">otro= </span><span class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span = class=3D"awspan">lado,</span><span class=3D"awspan" style=3D"letter-spacing= :2.6pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">softwares</span>= <span class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span class= =3D"awspan">comerciales</span><span class=3D"awspan" style=3D"letter-spacin= g:2.6pt"> </span><span class=3D"awspan">ofrecen</span><span class=3D"awspan= " style=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">soluciones<= /span><span class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span c= lass=3D"awspan">espec=C3=ADficas, dise=C3=B1adas</span><span class=3D"awspa= n" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">para</span= ><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class= =3D"awspan">cubrir</span><span class=3D"awspan" style=3D"letter-spacing:0.7= pt"> </span><span class=3D"awspan">necesidades</span><span class=3D"awspan"= style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">de</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"a= wspan">empresas</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"= > </span><span class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style= =3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">grandes</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"aw= span">y</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span= ><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-sp= acing:0.7pt"> </span><span class=3D"awspan">realizan</span><span class=3D"a= wspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">operac= iones complejas. </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; m= argin-left:1pt"><span class=3D"awspan">Adem=C3=A1s</span><span class=3D"aws= pan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">en</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span clas= s=3D"awspan">este</span><span class=3D"awspan" style=3D"letter-spacing:0.55= pt"> </span><span class=3D"awspan">an=C3=A1lisis</span><span class=3D"awspa= n" style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">se</span>= <span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class= =3D"awspan">identifican</span><span class=3D"awspan" style=3D"letter-spacin= g:0.55pt"> </span><span class=3D"awspan">cinco</span><span class=3D"awspan"= style=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">softwares</= span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span c= lass=3D"awspan">gratuitos</span><span class=3D"awspan" style=3D"letter-spac= ing:0.55pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">cinco</span><= span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class= =3D"awspan">comerciales,</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.55pt"> </span><span class=3D"awspan">se observan varias tendencias y p= atrones en cuanto a las herramientas contables analizadas:</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"aws= pan">Herramientas</span><span class=3D"awspan" style=3D"letter-spacing:0.85= pt"> </span><span class=3D"awspan">comerciales</span><span class=3D"awspan"= style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">como</span>= <span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class= =3D"awspan">QuickBooks</span><span class=3D"awspan" style=3D"letter-spacing= :0.85pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">Sage</span><span= class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"aw= span">50cloud</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt">= </span><span class=3D"awspan">ofrecen</span><span class=3D"awspan" style= =3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">una</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awsp= an">mayor</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </s= pan><span class=3D"awspan">gama de</span><span class=3D"awspan" style=3D"le= tter-spacing:0.55pt"> </span><span class=3D"awspan">funcionalidades</span><= span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class= =3D"awspan">avanzadas,</span><span class=3D"awspan" style=3D"letter-spacing= :0.55pt"> </span><span class=3D"awspan">lo</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">que</span><span= class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"aw= span">las</span><span class=3D"awspan" style=3D"letter-spacing:0.55pt"> </s= pan><span class=3D"awspan">hace</span><span class=3D"awspan" style=3D"lette= r-spacing:0.55pt"> </span><span class=3D"awspan">especialmente</span><span = class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"aws= pan">=C3=BAtiles</span><span class=3D"awspan" style=3D"letter-spacing:0.55p= t"> </span><span class=3D"awspan">para</span><span class=3D"awspan" style= =3D"letter-spacing:0.55pt"> </span><span class=3D"awspan">quienes</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.55pt"> </span><span class=3D"= awspan">buscan una</span><span class=3D"awspan" style=3D"letter-spacing:0.4= pt"> </span><span class=3D"awspan">formaci=C3=B3n</span><span class=3D"awsp= an" style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">m=C3=A1s<= /span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span c= lass=3D"awspan">orientada</span><span class=3D"awspan" style=3D"letter-spac= ing:0.4pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">las</span><span= class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class=3D"aws= pan">necesidades</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt= "> </span><span class=3D"awspan">empresariales</span><span class=3D"awspan"= style=3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">reales.</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.4pt"> </span><span class= =3D"awspan">Sin</span><span class=3D"awspan" style=3D"letter-spacing:0.4pt"= > </span><span class=3D"awspan">embargo,</span><span class=3D"awspan" style= =3D"letter-spacing:0.4pt"> </span><span class=3D"awspan">estas herramientas= </span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span = class=3D"awspan">presentan</span><span class=3D"awspan" style=3D"letter-spa= cing:0.6pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">desventaja</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt= "> </span><span class=3D"awspan">ser</span><span class=3D"awspan" style=3D"= letter-spacing:0.6pt"> </span><span class=3D"awspan">costosas</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspa= n">y,</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><= span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.6pt"> </span><span class=3D"awspan">algunos</span><span class=3D"awspa= n" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">casos,</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span clas= s=3D"awspan">requieren</span><span class=3D"awspan" style=3D"letter-spacing= :0.6pt"> </span><span class=3D"awspan">una curva de aprendizaje significati= va.</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt= "><span class=3D"awspan">Las</span><span class=3D"awspan" style=3D"letter-s= pacing:0.35pt"> </span><span class=3D"awspan">herramientas</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan"= >gratuitas</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </= span><span class=3D"awspan">como</span><span class=3D"awspan" style=3D"lett= er-spacing:0.35pt"> </span><span class=3D"awspan">Wave</span><span class=3D= "awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">Acc= ounting,</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </sp= an><span class=3D"awspan">GnuCash</span><span class=3D"awspan" style=3D"let= ter-spacing:0.35pt"> </span><span class=3D"awspan">y</span><span class=3D"a= wspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">Akaun= ting</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><= span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.35pt"> </span><span class=3D"awspan">presentan como</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >opciones</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </= span><span class=3D"awspan">accesibles,</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">especialmente</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span c= lass=3D"awspan">=C3=BAtiles</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.35pt"> </span><span class=3D"awspan">para</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">estudi= antes</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span= ><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.35pt"> </span><span class=3D"awspan">reci=C3=A9n</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >comienzan</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> <= /span><span class=3D"awspan">en la</span><span class=3D"awspan" style=3D"le= tter-spacing:0.85pt"> </span><span class=3D"awspan">contabilidad,</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"= awspan">aunque</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"= > </span><span class=3D"awspan">carecen</span><span class=3D"awspan" style= =3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspa= n">ciertas</span><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </= span><span class=3D"awspan">funcionalidades</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">avanzadas,</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span cla= ss=3D"awspan">proporcionan</span><span class=3D"awspan" style=3D"letter-spa= cing:0.85pt"> </span><span class=3D"awspan">las bases</span><span class=3D"= awspan" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">neces= arias</span><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><= span class=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spa= cing:3.2pt"> </span><span class=3D"awspan">gestionar</span><span class=3D"a= wspan" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">tareas= </span><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span = class=3D"awspan">contables</span><span class=3D"awspan" style=3D"letter-spa= cing:3.2pt"> </span><span class=3D"awspan">simples,</span><span class=3D"aw= span" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">como</s= pan><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span cla= ss=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:3.2pt= "> </span><span class=3D"awspan">facturaci=C3=B3n</span><span class=3D"awsp= an" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">y</span><= span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span class=3D= "awspan">la conciliaci=C3=B3n bancaria.</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">Un aspecto co= m=C3=BAn entre las herramientas revisadas es la facilidad de uso de las opc= iones gratuitas,</span><span class=3D"awspan" style=3D"letter-spacing:0.75p= t"> </span><span class=3D"awspan">mientras</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">que</span><span= class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"aw= span">las</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </s= pan><span class=3D"awspan">comerciales</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">suelen</span><spa= n class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"a= wspan">incluir</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"= > </span><span class=3D"awspan">soporte</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">t=C3=A9cnico</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span clas= s=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"= > </span><span class=3D"awspan">funcionalidades personalizables, lo que las= hacen m=C3=A1s adecuadas para entornos profesionales.</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; margin-bottom:10pt">= <span class=3D"awspan">Estos</span><span class=3D"awspan" style=3D"letter-s= pacing:6.4pt"> </span><span class=3D"awspan">softwares</span><span class=3D= "awspan" style=3D"letter-spacing:6.4pt"> </span><span class=3D"awspan">cont= ables</span><span class=3D"awspan" style=3D"letter-spacing:6.4pt"> </span><= span class=3D"awspan">fueron</span><span class=3D"awspan" style=3D"letter-s= pacing:6.4pt"> </span><span class=3D"awspan">seleccionados</span><span clas= s=3D"awspan" style=3D"letter-spacing:6.4pt"> </span><span class=3D"awspan">= con</span><span class=3D"awspan" style=3D"letter-spacing:6.4pt"> </span><sp= an class=3D"awspan">base</span><span class=3D"awspan" style=3D"letter-spaci= ng:6.4pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" sty= le=3D"letter-spacing:6.4pt"> </span><span class=3D"awspan">las</span><span = class=3D"awspan" style=3D"letter-spacing:6.4pt"> </span><span class=3D"awsp= an">caracter=C3=ADsticas mencionadas</span><span class=3D"awspan" style=3D"= letter-spacing:1.55pt"> </span><span class=3D"awspan">en</span><span class= =3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">= la</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><sp= an class=3D"awspan">entrevista</span><span class=3D"awspan" style=3D"letter= -spacing:1.55pt"> </span><span class=3D"awspan">realizada</span><span class= =3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">= a</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><spa= n class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing= :1.55pt"> </span><span class=3D"awspan">Docentes</span><span class=3D"awspa= n" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">del</span= ><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><span class= =3D"awspan">=C3=A1rea</span><span class=3D"awspan" style=3D"letter-spacing:= 1.55pt"> </span><span class=3D"awspan">t=C3=A9cnica</span><span class=3D"aw= span" style=3D"letter-spacing:1.55pt"> </span><span class=3D"awspan">contab= le</span><span class=3D"awspan" style=3D"letter-spacing:1.55pt"> </span><sp= an class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing= :1.55pt"> </span><span class=3D"awspan">la Unidad</span><span class=3D"awsp= an" style=3D"letter-spacing:4.4pt"> </span><span class=3D"awspan">Educativa= </span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </span><span = class=3D"awspan">Leonardo</span><span class=3D"awspan" style=3D"letter-spac= ing:4.4pt"> </span><span class=3D"awspan">Maldonado</span><span class=3D"aw= span" style=3D"letter-spacing:4.4pt"> </span><span class=3D"awspan">P=C3=A9= rez.</span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </span><s= pan class=3D"awspan">A</span><span class=3D"awspan" style=3D"letter-spacing= :4.4pt"> </span><span class=3D"awspan">continuaci=C3=B3n,</span><span class= =3D"awspan" style=3D"letter-spacing:4.4pt"> </span><span class=3D"awspan">s= e</span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </span><span= class=3D"awspan">detallan</span><span class=3D"awspan" style=3D"letter-spa= cing:4.4pt"> </span><span class=3D"awspan">ocho caracter=C3=ADsticas</span>= <span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"= > </span><span class=3D"awspan">est=C3=A1n</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">estrechamente</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span cla= ss=3D"awspan">relacionadas</span><span class=3D"awspan" style=3D"letter-spa= cing:0.1pt"> </span><span class=3D"awspan">con</span><span class=3D"awspan"= style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">las</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"= awspan">competencias</span><span class=3D"awspan" style=3D"letter-spacing:0= .1pt"> </span><span class=3D"awspan">empresariales que</span><span class=3D= "awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">los= </span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span= class=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-= spacing:-0.1pt"> </span><span class=3D"awspan">desarrollan</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan"= >en</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><s= pan class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.1pt"> </span><span class=3D"awspan">bachillerato</span><span class=3D"= awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">t=C3= =A9cnico</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </sp= an><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.1pt"> </span><span class=3D"awspan">servicios</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= en</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><sp= an class=3D"awspan">contabilidad,</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.1pt"> </span><span class=3D"awspan">las cuales</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspa= n">les</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span>= <span class=3D"awspan">brindan</span><span class=3D"awspan" style=3D"letter= -spacing:0.3pt"> </span><span class=3D"awspan">la</span><span class=3D"awsp= an" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">preparaci= =C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span= ><span class=3D"awspan">necesaria</span><span class=3D"awspan" style=3D"let= ter-spacing:0.3pt"> </span><span class=3D"awspan">para</span><span class=3D= "awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">dese= mpe=C3=B1arse</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> = </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lett= 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bzUZISAiqqt4QtOLiYrZv305DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXu= k8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2L= d988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURc= XBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON9= 2nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy= /Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H= /RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43Dzzw= AOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0= t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e= /Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt= =3D"" style=3D"margin-left:449.75pt; position:absolute" /></span><span clas= s=3D"awspan" style=3D"font-style:italic">Caracter=C3=ADsticas:</span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D= "awspan">1.Interfaz amigable y facilidad de uso</span></p><p class=3D"awdiv= " style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">2.Cost= o</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt">= <span class=3D"awspan">3.Compatibilidad</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">4.Integraci= =C3=B3n del sistema</span></p><p class=3D"awdiv" style=3D"margin-right:1pt;= margin-left:1pt"><span class=3D"awspan">5.Registro de libros contables</sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span= class=3D"awspan">6.C=C3=A1lculos de impuestos</span></p><p class=3D"awdiv"= style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">7.Factu= raci=C3=B3n</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-= left:1pt"><span class=3D"awspan">8.Reportes financieros</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"tabla1"></a= ><span class=3D"awspan" style=3D"font-weight:bold">Tabla 1</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"aws= pan" style=3D"font-style:italic">An=C3=A1lisis de las caracter=C3=ADsticas = </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; f= ont-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Herramientas= digitales</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-l= eft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">1<= /span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fo= nt-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">2</span></p><= p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10p= t"><span class=3D"awspan" style=3D"font-size:10pt">3</span></p><p class=3D"= awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span cl= ass=3D"awspan" style=3D"font-size:10pt">4</span></p><p class=3D"awdiv" styl= e=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awsp= an" style=3D"font-size:10pt">5</span></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">6</span></p><p class=3D"awdiv" style=3D"margin-right:1p= t; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-si= ze:10pt">7</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-l= eft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">8<= /span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fo= nt-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Accounting </= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fon= t-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p= class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt= "><span class=3D"awspan" style=3D"font-size:10pt">-</span></p><p class=3D"a= wdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span cla= ss=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspa= n" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D= "font-size:10pt">-</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; = margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:= 10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left= :1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-= size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">Invoice Ninja</span></p><p = class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"= ><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"aw= div" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span clas= s=3D"awspan" style=3D"font-size:10pt">-</span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspa= n" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D= "font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; = margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:= 10pt">-</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left= :1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-= size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awd= iv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class= =3D"awspan" style=3D"font-size:10pt">GnuCash</span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"a= wspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"mar= gin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" styl= e=3D"font-size:10pt">-</span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-s= ize:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-= left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x= </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; f= ont-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10= pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D= "awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span c= lass=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" sty= le=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"aws= pan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margi= n-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:= 14.5pt; background-color:#c9c9c9"><span> </span></p><p class=3D"awdiv"= style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D= "awspan" style=3D"font-size:10pt">M=C3=B3nica</span></p><p class=3D"awdiv" = style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9= c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awd= iv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #= c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10= pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D= "awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt sol= id #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-siz= e:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p clas= s=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt= solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </s= pan></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font= -size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p = class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.= 75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> = ;</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p= ><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; borde= r:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span>&= #xa0;</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span= ></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; b= order:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><sp= an> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-le= ft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</= span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35p= t; border:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"= ><span> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt"= >x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt;= font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt"> </sp= an><span class=3D"awspan" style=3D"font-size:10pt">Perseo</span></p><p clas= s=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><sp= an class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv"= style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D= "awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"m= argin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" st= yle=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right= :1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font= -size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margi= n-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt"= >-</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt;= font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></= p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:= 10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" = style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9= c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">QuickBooks</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75p= t solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fon= t-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p= class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0= .75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> = 0;</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt;= font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></= p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; bord= er:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span>=  </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:= 1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</spa= n></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; = border:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><s= pan> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-l= eft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x<= /span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35= pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9= "><span> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt= ">x</span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:= 0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9= c9c9"><span> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; = margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:= 10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-l= eft:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; background-color= :#c9c9c9"><span> </span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-s= ize:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; marg= in-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; background-c= olor:#c9c9c9"><span> </span></p><p class=3D"awdiv" style=3D"margin-rig= ht:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"fo= nt-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; = margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; backgrou= nd-color:#c9c9c9"><span> </span></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">Sage 50cloud</span></p><p class=3D"awdiv" style=3D"marg= in-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size= :14.5pt; background-color:#c9c9c9"><span> </span></p><p class=3D"awdiv= " style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class= =3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style= =3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; f= ont-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" = style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9= c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awd= iv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #= c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10= pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D= "awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt sol= id #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-siz= e:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p clas= s=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt= solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </s= pan></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font= -size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p = class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.= 75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> = ;</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p= ><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; borde= r:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span>&= #xa0;</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1= pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span= ></p><p class=3D"awdiv" style=3D"margin-right:0.35pt; margin-left:0.35pt; b= order:0.75pt solid #c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><sp= an> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-le= ft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">Sii= go Cont=C3=ADfico</span></p><p class=3D"awdiv" style=3D"margin-right:0.35pt= ; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; backgr= ound-color:#c9c9c9"><span> </span></p><p class=3D"awdiv" style=3D"marg= in-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:0.= 35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt; ba= ckground-color:#c9c9c9"><span> </span></p><p class=3D"awdiv" style=3D"= margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" s= tyle=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-righ= t:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14.5pt= ; background-color:#c9c9c9"><span> </span></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspa= n" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-= right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-size:14= .5pt; background-color:#c9c9c9"><span> </span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"a= wspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"mar= gin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; font-siz= e:14.5pt; background-color:#c9c9c9"><span> </span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class= =3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style= =3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9c9; f= ont-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" = style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #c9c9= c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt">= <span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awd= iv" style=3D"margin-right:0.35pt; margin-left:0.35pt; border:0.75pt solid #= c9c9c9; font-size:14.5pt; background-color:#c9c9c9"><span> </span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10= pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D= "awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span c= lass=3D"awspan" style=3D"font-size:10pt">Wave Accounting</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" = style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"= awspan" style=3D"font-size:10pt">-</span></p><p class=3D"awdiv" style=3D"ma= rgin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" sty= le=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-= size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin= -left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">= x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p= ><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:1= 0pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><spa= n class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" = style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"= awspan" style=3D"font-size:10pt">Zoho Books</span></p><p class=3D"awdiv" st= yle=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"aw= span" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"marg= in-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style= =3D"font-size:10pt">-</span></p><p class=3D"awdiv" style=3D"margin-right:1p= t; margin-left:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-si= ze:10pt">x</span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-l= eft:1pt; font-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x<= /span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; fo= nt-size:10pt"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><= p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10p= t"><span class=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"= awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span cl= ass=3D"awspan" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" styl= e=3D"margin-right:1pt; margin-left:1pt; font-size:10pt"><span class=3D"awsp= an" style=3D"font-size:10pt">x</span></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt"><span class=3D"awspan">La</span><span class=3D= "awspan" style=3D"letter-spacing:-0.55pt"> </span><a href=3D"#tabla1" style= =3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt"><a href=3D"#tabla1" style=3D"text-decoration:none"><s= pan class=3D"awspan" style=3D"font-weight:bold; text-decoration:underline">= tabla</span><span class=3D"awspan" style=3D"font-weight:bold; text-decorati= on:underline; letter-spacing:-0.55pt"> </span><span class=3D"awspan" style= =3D"font-weight:bold; text-decoration:underline">1</span></a></p><p style= =3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"font= -weight:bold; letter-spacing:-0.55pt"> </span><span class=3D"awspan">p= resenta</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </sp= an><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.55pt"> </span><span class=3D"awspan">resumen</span><span class=3D= "awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">co= mparativo</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </= span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter= -spacing:-0.55pt"> </span><span class=3D"awspan">las</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">herr= amientas</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </s= pan><span class=3D"awspan">contables</span><span class=3D"awspan" style=3D"= letter-spacing:-0.55pt"> </span><span class=3D"awspan">seleccionadas, donde= </span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span= class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-spacing:4= .25pt"> </span><span class=3D"awspan">especifican</span><span class=3D"awsp= an" style=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">las</spa= n><span class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span clas= s=3D"awspan">caracter=C3=ADsticas</span><span class=3D"awspan" style=3D"let= ter-spacing:4.25pt"> </span><span class=3D"awspan">que</span><span class=3D= "awspan" style=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">cad= a</span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><spa= n class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing= :4.25pt"> </span><span class=3D"awspan">posee,</span><span class=3D"awspan"= style=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">con</span><= span class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"= > </span><span class=3D"awspan">objetivo</span><span class=3D"awspan" style= =3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">de proporcionar</= span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span cl= ass=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:4.2= pt"> </span><span class=3D"awspan">visi=C3=B3n</span><span class=3D"awspan"= style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">integral</sp= an><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span clas= s=3D"awspan">sobre</span><span class=3D"awspan" style=3D"letter-spacing:4.2= pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" style= =3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">opciones</span><sp= an class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"a= wspan">disponibles</span><span class=3D"awspan" style=3D"letter-spacing:4.2= pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan" style= =3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">mejorar</span><spa= n class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"aw= span">las competencias</span><span class=3D"awspan" style=3D"letter-spacing= :3.95pt"> </span><span class=3D"awspan">digitales</span><span class=3D"awsp= an" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">de</span= ><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt= "> </span><span class=3D"awspan">estudiantes</span><span class=3D"awspan" s= tyle=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">del</span><sp= an class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"= awspan">bachillerato</span><span class=3D"awspan" style=3D"letter-spacing:3= .95pt"> </span><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"aws= pan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">de</spa= n><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span clas= s=3D"awspan">servicios</span><span class=3D"awspan" style=3D"letter-spacing= :3.95pt"> </span><span class=3D"awspan">en contabilidad.</span><span class= =3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">= Entre</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span>= <span class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-spa= cing:1.05pt"> </span><span class=3D"awspan">herramientas</span><span class= =3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">= digitales</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </s= pan><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter= -spacing:1.05pt"> </span><span class=3D"awspan">cumplen</span><span class= =3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">= con</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><s= pan class=3D"awspan">las</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.05pt"> </span><span class=3D"awspan">ocho</span><span class=3D"awspan"= style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">caracter=C3= =ADsticas establecidas, se destacan softwares contables como: M=C3=B3nica, = QuickBooks, Sage 50cloud y Siigo Cont=C3=ADfico.</span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt; margin-bottom:10pt"><span cl= ass=3D"awspan">Por</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 35pt"> </span><span class=3D"awspan">tanto</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">el</span><span= class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"a= wspan">an=C3=A1lisis</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.35pt"> </span><span class=3D"awspan">comparativo</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">de</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span cl= ass=3D"awspan">sus</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 35pt"> </span><span class=3D"awspan">caracter=C3=ADsticas</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >principales,</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"= > </span><span class=3D"awspan">ventajas</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">y</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awsp= an">desventajas evidencia</span><span class=3D"awspan" style=3D"letter-spac= ing:3.05pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan"= style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">cada</span>= <span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class= =3D"awspan">una</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:3.05pt"> </span><span class=3D"awspan">estas</span><span clas= s=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan"= >herramientas</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt">= </span><span class=3D"awspan">posee</span><span class=3D"awspan" style=3D"= letter-spacing:3.05pt"> </span><span class=3D"awspan">caracter=C3=ADsticas<= /span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span = class=3D"awspan">espec=C3=ADficas</span><span class=3D"awspan" style=3D"let= ter-spacing:3.05pt"> </span><span class=3D"awspan">que facilitan</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"aw= span">su</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </spa= n><span class=3D"awspan">adaptaci=C3=B3n</span><span class=3D"awspan" style= =3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">a</span><span clas= s=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">= distintas</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </sp= an><span class=3D"awspan">=C3=A1reas</span><span class=3D"awspan" style=3D"= letter-spacing:2.2pt"> </span><span class=3D"awspan">empresariales,</span><= span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D= "awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </= span><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter= -spacing:2.2pt"> </span><span class=3D"awspan">caso</span><span class=3D"aw= span" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">de</spa= n><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class= =3D"awspan">M=C3=B3nica</span><span class=3D"awspan" style=3D"letter-spacin= g:2.2pt"> </span><span class=3D"awspan">es</span><span class=3D"awspan" sty= le=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">una herramienta<= /span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span cla= ss=3D"awspan">ideal</span><span class=3D"awspan" style=3D"letter-spacing:4p= t"> </span><span class=3D"awspan">para</span><span class=3D"awspan" style= =3D"letter-spacing:4pt"> </span><span class=3D"awspan">peque=C3=B1as</span>= <span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"= awspan">empresas</span><span class=3D"awspan" style=3D"letter-spacing:4pt">= </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lett= er-spacing:4pt"> </span><span class=3D"awspan">usuarios</span><span class= =3D"awspan" style=3D"letter-spacing:4pt"> </span><span class=3D"awspan">con= </span><span class=3D"awspan" style=3D"letter-spacing:4pt"> </span><span cl= ass=3D"awspan">conocimientos</span><span class=3D"awspan" style=3D"letter-s= pacing:4pt"> </span><span class=3D"awspan">b=C3=A1sicos, destac=C3=A1ndose<= /span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span c= lass=3D"awspan">por</span><span class=3D"awspan" style=3D"letter-spacing:0.= 7pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" style= =3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">facilidad</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"= awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </s= pan><span class=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter= -spacing:0.7pt"> </span><span class=3D"awspan">y</span><span class=3D"awspa= n" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">accesibili= dad.</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><s= pan class=3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacin= g:0.7pt"> </span><span class=3D"awspan">contraste,</span><span class=3D"aws= pan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">QuickBoo= ks</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><spa= n class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:0= .7pt"> </span><span class=3D"awspan">Sage </span></p><p class=3D"awdiv" sty= le=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><span style=3D"hei= ght:0pt; display:block; position:absolute; z-index:32"><img src=3D"data:ima= ge/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwcH= Bw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw4= ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh= 7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQA= 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joAsZAoI8nXkd1TkxqXLvXScq4ZvaonIiKC2+fdQdv586x6dhUGg4HS0lKsVuvljb+WofL5fNTX= 1/Paa6+xd+9ebi64mYLCfLptNlxOJ4qAYZJHBHmqEL2BkHBD0E5fTy99Pd03ojFH2BCoQke4xTq= URwzY7QzY7QRprutwsnIEhABhZnMQFZfTQVur4zLZKhEjGJ+e7t4geKrmlxysOUjzuWb0ej23zJ= zJ1Lw87v7JAr7YtIVnn3uOtrY25s2bR1paWjDjhBD4/X5sNhu1tbX8+c9/ZveeKrJzsln4058wO= OigoqKCix1dIwC7XvhXMqTXI6f/73Sv1LqRfm/vJRbfey8AqqYFiMH2C+0A2O39RMfEcMttMzEa= Q/lySwWvvvoqVVVV5OXlMW7cOKKionC5XLS3t3P06FFqa2u50HGBvIKbmXfnnURGRbFl02b27a3= G7XJfsbiqqiQmJl5eyz7CqV4iIiKClNMPSYAttmC324MEpsPhID4+HkVR6OzsvGJkup6YzWaSkp= Lo6+ujo6MDvV5PVFQUPT09eDyeG2gKpODKkQOgqamJzz/dwENLH6KgoJDY6Biqv/4rdXVHqamtw= RhqJCQkBE3TcDqd+Px+xowZzT/98z3kTpmMNSyMii1b2VO15xrAAKKjo3n55ZdpaWlhcHCQkydP= kpuby+rVq3n66adZv34933///Q+6nZmZyQMPPMD69evJzs6mv78fp9PJwoUL8fl87Ny5kx07dtw= QuN/+9reBpqAofPzxx5hMJpYtW8Ybb7xBXV3ddWfIkXINaH6vj5PHT/DG669TVlZG5vhMxiSNoa= hzDi0tLVxob6enuwdFUUhMSiIpKZHEMYmEh0fgdrvZ8Mmn7NyxE+eg47oLDt1fq6qqyMzMpLW1l= QULFrB27VrMZjMNDQ03dDgsLIwpU6YA4HK56OrqIjs7m88//xybzUZISAiqqt4QtOLiYrZv305D= QwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUjlZSMtMuNQKDJQAt= Hgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2Ld988w25ubk/6rAQgtraWiZNmo= Tf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURcXBxJSUm0tbVx1113UV5efkMfx= A+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON92nmN1dTQ0NOByum4Y8BBog4OD= tLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37WLp0KT6fj46ODj7= 44ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H/RdSok4duyYzM7O/tFghRAoOo= UQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43DzzwAOvWrftRWwkJCSQnJ3Pq1Clmz= pzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0t+fn5uFwujhw5cl29ioqKwDpN= TU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n4g0= BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt=3D"" style=3D"margin-left= :449.75pt; position:absolute" /></span><span class=3D"awspan">50cloud</span= ><span class=3D"awspan" style=3D"letter-spacing:4.05pt"> </span><span class= =3D"awspan">ofrecen</span><span class=3D"awspan" style=3D"letter-spacing:4.= 05pt"> </span><span class=3D"awspan">funcionalidades</span><span class=3D"a= wspan" style=3D"letter-spacing:4.05pt"> </span><span class=3D"awspan">m=C3= =A1s</span><span class=3D"awspan" style=3D"letter-spacing:4.05pt"> </span><= span class=3D"awspan">avanzadas,</span><span class=3D"awspan" style=3D"lett= er-spacing:4.05pt"> </span><span class=3D"awspan">mientras</span><span clas= s=3D"awspan" style=3D"letter-spacing:4.05pt"> </span><span class=3D"awspan"= >que</span><span class=3D"awspan" style=3D"letter-spacing:4.05pt"> </span><= span class=3D"awspan">Siigo</span><span class=3D"awspan" style=3D"letter-sp= acing:4.05pt"> </span><span class=3D"awspan">Cont=C3=ADfico</span><span cla= ss=3D"awspan" style=3D"letter-spacing:4.05pt"> </span><span class=3D"awspan= ">se distingue por su cumplimiento de normativas fiscales locales. </span><= /p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span cla= ss=3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacing:0.15p= t"> </span><span class=3D"awspan">cuanto</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">al</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspa= n">costo,</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </s= pan><span class=3D"awspan">M=C3=B3nica</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">se</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspa= n">destaca</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </= span><span class=3D"awspan">como</span><span class=3D"awspan" style=3D"lett= er-spacing:0.15pt"> </span><span class=3D"awspan">una</span><span class=3D"= awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">opci= =C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </spa= n><span class=3D"awspan">econ=C3=B3mica,</span><span class=3D"awspan" style= =3D"letter-spacing:0.15pt"> </span><span class=3D"awspan">con</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.15pt"> </span><span class=3D"awsp= an">un</span><span class=3D"awspan" style=3D"letter-spacing:0.15pt"> </span= ><span class=3D"awspan">precio</span><span class=3D"awspan" style=3D"letter= -spacing:0.15pt"> </span><span class=3D"awspan">anual que</span><span class= =3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">v= ar=C3=ADa</span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </sp= an><span class=3D"awspan">desde</span><span class=3D"awspan" style=3D"lette= r-spacing:2.9pt"> </span><span class=3D"awspan">los</span><span class=3D"aw= span" style=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">$280,00= </span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span = class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:2.9= pt"> </span><span class=3D"awspan">$300,00,</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">lo</span><span = class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class=3D"awsp= an">que</span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span= ><span class=3D"awspan">resulta</span><span class=3D"awspan" style=3D"lette= r-spacing:2.9pt"> </span><span class=3D"awspan">favorable</span><span class= =3D"awspan" style=3D"letter-spacing:2.9pt"> </span><span class=3D"awspan">p= ara</span><span class=3D"awspan" style=3D"letter-spacing:2.9pt"> </span><sp= an class=3D"awspan">instituciones educativas</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">con</span><spa= n class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span class=3D"aw= span">recursos</span><span class=3D"awspan" style=3D"letter-spacing:2.6pt">= </span><span class=3D"awspan">limitados,</span><span class=3D"awspan" styl= e=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">como</span><span = class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span class=3D"awsp= an">la</span><span class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span>= <span class=3D"awspan">Unidad</span><span class=3D"awspan" style=3D"letter-= spacing:2.6pt"> </span><span class=3D"awspan">Educativa</span><span class= =3D"awspan" style=3D"letter-spacing:2.6pt"> </span><span class=3D"awspan">L= eonardo</span><span class=3D"awspan" style=3D"letter-spacing:2.6pt"> </span= ><span class=3D"awspan">Maldonado P=C3=A9rez.</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">Por</span><sp= an class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"a= wspan">otro</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </= span><span class=3D"awspan">lado,</span><span class=3D"awspan" style=3D"let= ter-spacing:0.6pt"> </span><span class=3D"awspan">las</span><span class=3D"= awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">dem= =C3=A1s</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span= ><span class=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"= letter-spacing:0.6pt"> </span><span class=3D"awspan">presentan</span><span = class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awsp= an">precios</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </= span><span class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style=3D"= letter-spacing:0.6pt"> </span><span class=3D"awspan">elevados:</span><span = class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awsp= an">Cont=C3=ADfico ofrece</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.55pt"> </span><span class=3D"awspan">un</span><span class=3D"awspan"= style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">plan</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span clas= s=3D"awspan">anual</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 55pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style= =3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">$460,00,</span><= span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class= =3D"awspan">QuickBooks</span><span class=3D"awspan" style=3D"letter-spacing= :-0.55pt"> </span><span class=3D"awspan">ofrece</span><span class=3D"awspan= " style=3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">un</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class= =3D"awspan">plan</span><span class=3D"awspan" style=3D"letter-spacing:-0.55= pt"> </span><span class=3D"awspan">anual</span><span class=3D"awspan" style= =3D"letter-spacing:-0.55pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.55pt"> </span><span class=3D"aws= pan">$625,00,</span><span class=3D"awspan" style=3D"letter-spacing:-0.55pt"= > </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"let= ter-spacing:-0.55pt"> </span><span class=3D"awspan">mientras que</span><spa= n class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"aw= span">Sage</span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </s= pan><span class=3D"awspan">50cloud</span><span class=3D"awspan" style=3D"le= tter-spacing:1.6pt"> </span><span class=3D"awspan">es</span><span class=3D"= awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">la</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span cla= ss=3D"awspan">opci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spac= ing:1.6pt"> </span><span class=3D"awspan">m=C3=A1s</span><span class=3D"aws= pan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">costosa,= </span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span = class=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-spacing:1= .6pt"> </span><span class=3D"awspan">planes</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">anuales</span><= span class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D= "awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:1.6pt"> <= /span><span class=3D"awspan">var=C3=ADan</span><span class=3D"awspan" style= =3D"letter-spacing:1.6pt"> </span><span class=3D"awspan">desde</span><span = class=3D"awspan" style=3D"letter-spacing:1.6pt"> </span><span class=3D"awsp= an">los $360,00</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt= "> </span><span class=3D"awspan">hasta</span><span class=3D"awspan" style= =3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">los</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awsp= an">2.400,00</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> = </span><span class=3D"awspan">dependiendo</span><span class=3D"awspan" styl= e=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awsp= an">las</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </spa= n><span class=3D"awspan">funcionalidades</span><span class=3D"awspan" style= =3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awsp= an">requieren</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt">= </span><span class=3D"awspan">las empresas.</span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan">En</span>= <span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"= > </span><span class=3D"awspan">marco</span><span class=3D"awspan" style=3D= "letter-spacing:0.05pt"> </span><span class=3D"awspan">de</span><span class= =3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">= este</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><= span class=3D"awspan">estudio</span><span class=3D"awspan" style=3D"letter-= spacing:0.05pt"> </span><span class=3D"awspan">se</span><span class=3D"awsp= an" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">desarrol= l=C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </spa= n><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-s= pacing:0.05pt"> </span><span class=3D"awspan">actividad</span><span class= =3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">= pr=C3=A1ctica</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt">= </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"let= ter-spacing:0.05pt"> </span><span class=3D"awspan">el</span><span class=3D"= awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">aula= </span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span= class=3D"awspan">interactiva</span><span class=3D"awspan" style=3D"letter-= spacing:0.05pt"> </span><span class=3D"awspan">del laboratorio</span><span = class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"aws= pan">contable,</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"= > </span><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.7pt"> </span><span class=3D"awspan">espacio</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan= ">equipado</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </= span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-= spacing:-0.7pt"> </span><span class=3D"awspan">adecuado,</span><span class= =3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">= gracias</span><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </spa= n><span class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.7pt"> </span><span class=3D"awspan">un</span><span class=3D"awspan"= style=3D"letter-spacing:-0.7pt"> </span><span class=3D"awspan">proceso</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.7pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.7p= t"> </span><span class=3D"awspan">autogesti=C3=B3n llevado</span><span clas= s=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan= ">a</span><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><= span class=3D"awspan">cabo</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.45pt"> </span><span class=3D"awspan">por</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">los</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cla= ss=3D"awspan">estudiantes</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.45pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" = style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">padres</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span cla= ss=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-0.45= pt"> </span><span class=3D"awspan">familia</span><span class=3D"awspan" sty= le=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">del</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"= awspan">bachillerato</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.45pt"> </span><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"aw= span" style=3D"letter-spacing:-0.45pt"> </span><span class=3D"awspan">de</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.45pt"> </span><span c= lass=3D"awspan">servicios en</span><span class=3D"awspan" style=3D"letter-s= pacing:0.05pt"> </span><span class=3D"awspan">contabilidad.</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan= ">Este</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span= ><span class=3D"awspan">proyecto</span><span class=3D"awspan" style=3D"lett= er-spacing:0.05pt"> </span><span class=3D"awspan">hizo</span><span class=3D= "awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">pos= ible</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><= span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spaci= ng:0.05pt"> </span><span class=3D"awspan">implementaci=C3=B3n</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awsp= an">de</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span= ><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spa= cing:0.05pt"> </span><span class=3D"awspan">entorno</span><span class=3D"aw= span" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">=C3=B3= ptimo</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span>= <span class=3D"awspan">con programas</span><span class=3D"awspan" style=3D"= letter-spacing:-0.4pt"> </span><span class=3D"awspan">contables,</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"a= wspan">tributarios</span><span class=3D"awspan" style=3D"letter-spacing:-0.= 4pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D= "letter-spacing:-0.4pt"> </span><span class=3D"awspan">ofim=C3=A1ticos,</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span cla= ss=3D"awspan">facilitando</span><span class=3D"awspan" style=3D"letter-spac= ing:-0.4pt"> </span><span class=3D"awspan">as=C3=AD</span><span class=3D"aw= span" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">la</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.4pt"> </span><span cla= ss=3D"awspan">realizaci=C3=B3n</span><span class=3D"awspan" style=3D"letter= -spacing:-0.4pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.4pt"> </span><span class=3D"awspan">activid= ades alineadas</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt">= </span><span class=3D"awspan">con</span><span class=3D"awspan" style=3D"le= tter-spacing:0.7pt"> </span><span class=3D"awspan">el</span><span class=3D"= awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">curr= =C3=ADculo</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </s= pan><span class=3D"awspan">del</span><span class=3D"awspan" style=3D"letter= -spacing:0.7pt"> </span><span class=3D"awspan">m=C3=B3dulo</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">= paquetes</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </spa= n><span class=3D"awspan">contables</span><span class=3D"awspan" style=3D"le= tter-spacing:0.7pt"> </span><span class=3D"awspan">y</span><span class=3D"a= wspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">tribut= arios.</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span>= <span class=3D"awspan">La</span><span class=3D"awspan" style=3D"letter-spac= ing:0.7pt"> </span><span class=3D"awspan">ejecuci=C3=B3n</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">d= e este</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span>= <span class=3D"awspan">taller</span><span class=3D"awspan" style=3D"letter-= spacing:0.3pt"> </span><span class=3D"awspan">permiti=C3=B3</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >evaluar</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </spa= n><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-sp= acing:0.3pt"> </span><span class=3D"awspan">aplicaci=C3=B3n</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >pr=C3=A1ctica</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt">= </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"let= ter-spacing:0.3pt"> </span><span class=3D"awspan">uno</span><span class=3D"= awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">de</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span cla= ss=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:0.3p= t"> </span><span class=3D"awspan">softwares</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">seleccionados, = y</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span= class=3D"awspan">fomentar</span><span class=3D"awspan" style=3D"letter-spa= cing:0.3pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" = style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">familiarizaci= =C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span= ><span class=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-sp= acing:0.3pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan"= style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">tecnolog=C3= =ADa,</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><= span class=3D"awspan">fortaleciendo</span><span class=3D"awspan" style=3D"l= etter-spacing:0.3pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">c= ompetencias</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </= span><span class=3D"awspan">digitales y empresariales de los estudiantes.</= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><sp= an class=3D"awspan">Para</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.2pt"> </span><span class=3D"awspan">conocer</span><span class=3D"awspa= n" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awspan">el</span><= span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class=3D= "awspan">nivel</span><span class=3D"awspan" style=3D"letter-spacing:1.2pt">= </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"let= ter-spacing:1.2pt"> </span><span class=3D"awspan">familiarizaci=C3=B3n</spa= n><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.2pt">= </span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"le= tter-spacing:1.2pt"> </span><span class=3D"awspan">estudiantes</span><span = class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span><span class=3D"awsp= an">con</span><span class=3D"awspan" style=3D"letter-spacing:1.2pt"> </span= ><span class=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"= letter-spacing:1.2pt"> </span><span class=3D"awspan">contables digitales,</= span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span cl= ass=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spacing:0.1p= t"> </span><span class=3D"awspan">inicio</span><span class=3D"awspan" style= =3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">del</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan= ">estudio</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </sp= an><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-s= pacing:0.1pt"> </span><span class=3D"awspan">aplic=C3=B3</span><span class= =3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">u= na</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><spa= n class=3D"awspan">encuesta</span><span class=3D"awspan" style=3D"letter-sp= acing:0.1pt"> </span><span class=3D"awspan">diagn=C3=B3stica</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan= ">a</span><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><sp= an class=3D"awspan">70</span><span class=3D"awspan" style=3D"letter-spacing= :0.1pt"> </span><span class=3D"awspan">estudiantes</span><span class=3D"aws= pan" style=3D"letter-spacing:0.1pt"> </span><span class=3D"awspan">de</span= ><span class=3D"awspan" style=3D"letter-spacing:0.1pt"> </span><span class= =3D"awspan">2do y</span><span class=3D"awspan" style=3D"letter-spacing:1.35= pt"> </span><span class=3D"awspan">3ro</span><span class=3D"awspan" style= =3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspa= n">bachillerato.</span><span class=3D"awspan" style=3D"letter-spacing:1.35p= t"> </span><span class=3D"awspan">Los</span><span class=3D"awspan" style=3D= "letter-spacing:1.35pt"> </span><span class=3D"awspan">resultados</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"= awspan">revelaron</span><span class=3D"awspan" style=3D"letter-spacing:1.35= pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" style= =3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">la</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class=3D"awspa= n">herramienta</span><span class=3D"awspan" style=3D"letter-spacing:1.35pt"= > </span><span class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style= =3D"letter-spacing:1.35pt"> </span><span class=3D"awspan">utilizada</span><= span class=3D"awspan" style=3D"letter-spacing:1.35pt"> </span><span class= =3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:1.35pt"= > </span><span class=3D"awspan">el m=C3=B3dulo</span><span class=3D"awspan"= style=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D= "awspan">paquetes</span><span class=3D"awspan" style=3D"letter-spacing:0.85= pt"> </span><span class=3D"awspan">contables</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">y</span><span= class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class=3D"aw= span">tributarios</span><span class=3D"awspan" style=3D"letter-spacing:0.85= pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D= "letter-spacing:0.85pt"> </span><span class=3D"awspan">per=C3=ADodos</span>= <span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span class= =3D"awspan">anteriores</span><span class=3D"awspan" style=3D"letter-spacing= :0.85pt"> </span><span class=3D"awspan">era</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.85pt"> </span><span class=3D"awspan">Microsoft</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.85pt"> </span><span clas= s=3D"awspan">Excel, empleada</span><span class=3D"awspan" style=3D"letter-s= pacing:5.6pt"> </span><span class=3D"awspan">principalmente</span><span cla= ss=3D"awspan" style=3D"letter-spacing:5.6pt"> </span><span class=3D"awspan"= >para</span><span class=3D"awspan" style=3D"letter-spacing:5.6pt"> </span><= span class=3D"awspan">generar</span><span class=3D"awspan" style=3D"letter-= spacing:5.6pt"> </span><span class=3D"awspan">informes</span><span class=3D= "awspan" style=3D"letter-spacing:5.6pt"> </span><span class=3D"awspan">pred= ise=C3=B1ados</span><span class=3D"awspan" style=3D"letter-spacing:5.6pt"> = </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"lett= er-spacing:5.6pt"> </span><span class=3D"awspan">el</span><span class=3D"aw= span" style=3D"letter-spacing:5.6pt"> </span><span class=3D"awspan">m=C3=B3= dulo</span><span class=3D"awspan" style=3D"letter-spacing:5.6pt"> </span><s= pan class=3D"awspan">de contabilidad</span><span class=3D"awspan" style=3D"= letter-spacing:4.2pt"> </span><span class=3D"awspan">general.</span><span c= lass=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspa= n">Un</span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><= span class=3D"awspan">65%</span><span class=3D"awspan" style=3D"letter-spac= ing:4.2pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" s= tyle=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">los</span><spa= n class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"aw= span">encuestados</span><span class=3D"awspan" style=3D"letter-spacing:4.2p= t"> </span><span class=3D"awspan">consider=C3=B3</span><span class=3D"awspa= n" style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">su</span><= span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D= "awspan">uso</span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> <= /span><span class=3D"awspan">satisfactorio, destacando</span><span class=3D= "awspan" style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">su</= span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </span><span cl= ass=3D"awspan">compatibilidad</span><span class=3D"awspan" style=3D"letter-= spacing:1.7pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan= " style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">facilidad</= span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </span><span cl= ass=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:1.7p= t"> </span><span class=3D"awspan">manejo,</span><span class=3D"awspan" styl= e=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">mientras</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.7pt"> </span><span class=3D"= awspan">que</span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </= span><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter= -spacing:1.7pt"> </span><span class=3D"awspan">92%</span><span class=3D"aws= pan" style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">manifest= =C3=B3 sentirse</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt= "> </span><span class=3D"awspan">seguro</span><span class=3D"awspan" style= =3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">y</span><span cla= ss=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan= ">haber</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </spa= n><span class=3D"awspan">notado</span><span class=3D"awspan" style=3D"lette= r-spacing:2.65pt"> </span><span class=3D"awspan">un</span><span class=3D"aw= span" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">increm= ento</span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><= span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.65pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">productividad= </span><span class=3D"awspan" style=3D"letter-spacing:2.65pt"> </span><span= class=3D"awspan">al</span><span class=3D"awspan" style=3D"letter-spacing:2= .65pt"> </span><span class=3D"awspan">utilizarla.</span><span class=3D"awsp= an" style=3D"letter-spacing:2.65pt"> </span><span class=3D"awspan">No obsta= nte,</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><s= pan class=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing= :2.2pt"> </span><span class=3D"awspan">pesar</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">de</span><span= class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"aws= pan">estos</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </s= pan><span class=3D"awspan">aspectos</span><span class=3D"awspan" style=3D"l= etter-spacing:2.2pt"> </span><span class=3D"awspan">positivos,</span><span = class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awsp= an">un</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </span>= <span class=3D"awspan">94%</span><span class=3D"awspan" style=3D"letter-spa= cing:2.2pt"> </span><span class=3D"awspan">expres=C3=B3</span><span class= =3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">i= nter=C3=A9s</span><span class=3D"awspan" style=3D"letter-spacing:2.2pt"> </= span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter= -spacing:2.2pt"> </span><span class=3D"awspan">aprender</span><span class= =3D"awspan" style=3D"letter-spacing:2.2pt"> </span><span class=3D"awspan">a= manejar</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </spa= n><span class=3D"awspan">una</span><span class=3D"awspan" style=3D"letter-s= pacing:1.1pt"> </span><span class=3D"awspan">herramienta</span><span class= =3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">c= ontable</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span= ><span class=3D"awspan">digital</span><span class=3D"awspan" style=3D"lette= r-spacing:1.1pt"> </span><span class=3D"awspan">m=C3=A1s</span><span class= =3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">a= vanzada,</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </spa= n><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-s= pacing:1.1pt"> </span><span class=3D"awspan">permita</span><span class=3D"a= wspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">genera= r</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span= class=3D"awspan">informes contables de forma r=C3=A1pida y eficiente. </sp= an></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; margi= n-bottom:10pt"><span class=3D"awspan">En</span><span class=3D"awspan" style= =3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">respuesta</span><= span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span class= =3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt">= </span><span class=3D"awspan">esta</span><span class=3D"awspan" style=3D"l= etter-spacing:2.45pt"> </span><span class=3D"awspan">necesidad</span><span = class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span class=3D"aws= pan">se</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </spa= n><span class=3D"awspan">llev=C3=B3</span><span class=3D"awspan" style=3D"l= etter-spacing:2.45pt"> </span><span class=3D"awspan">a</span><span class=3D= "awspan" style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">cab= o</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><spa= n class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:= 2.45pt"> </span><span class=3D"awspan">taller</span><span class=3D"awspan" = style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">pr=C3=A1ctic= o</span><span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><spa= n class=3D"awspan">contable</span><span class=3D"awspan" style=3D"letter-sp= acing:2.45pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan= " style=3D"letter-spacing:2.45pt"> </span><span class=3D"awspan">el</span><= span class=3D"awspan" style=3D"letter-spacing:2.45pt"> </span><span class= =3D"awspan">aula interactiva</span><span class=3D"awspan" style=3D"letter-s= pacing:0.75pt"> </span><span class=3D"awspan">del</span><span class=3D"awsp= an" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">=C3=A1re= a,</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><sp= an class=3D"awspan">utilizando</span><span class=3D"awspan" style=3D"letter= -spacing:0.75pt"> </span><span class=3D"awspan">la</span><span class=3D"aws= pan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">herrami= enta</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><= span class=3D"awspan">M=C3=B3nica.</span><span class=3D"awspan" style=3D"le= tter-spacing:0.75pt"> </span><span class=3D"awspan">Durante</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan= ">la</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><= span class=3D"awspan">actividad,</span><span class=3D"awspan" style=3D"lett= er-spacing:0.75pt"> </span><span class=3D"awspan">se</span><span class=3D"a= wspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">obser= v=C3=B3 un</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </= span><span class=3D"awspan">alto</span><span class=3D"awspan" style=3D"lett= er-spacing:1.65pt"> </span><span class=3D"awspan">nivel</span><span class= =3D"awspan" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><sp= an class=3D"awspan">inter=C3=A9s</span><span class=3D"awspan" style=3D"lett= er-spacing:1.65pt"> </span><span class=3D"awspan">y</span><span class=3D"aw= span" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">partic= ipaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> = </span><span class=3D"awspan">por</span><span class=3D"awspan" style=3D"let= ter-spacing:1.65pt"> </span><span class=3D"awspan">parte</span><span class= =3D"awspan" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><sp= an class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacin= g:1.65pt"> </span><span class=3D"awspan">estudiantes,</span><span class=3D"= awspan" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">quie= nes</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><s= pan class=3D"awspan">lograron vincular</span><span class=3D"awspan" style= =3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">sus</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan= ">conocimientos</span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"= > </span><span class=3D"awspan">contables</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">con</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class=3D"awspa= n">el</span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><= span class=3D"awspan">uso</span><span class=3D"awspan" style=3D"letter-spac= ing:0.9pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">un</span><span= class=3D"awspan" style=3D"letter-spacing:0.9pt"> </span><span class=3D"aws= pan">software</span><span class=3D"awspan" style=3D"letter-spacing:0.9pt"> = </span><span class=3D"awspan">especializado</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.9pt"> </span><span class=3D"awspan">alineado con</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span cla= ss=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:1.1p= t"> </span><span class=3D"awspan">contenidos</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">del</span><spa= n class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D"aw= span">curr=C3=ADculo</span><span class=3D"awspan" style=3D"letter-spacing:1= .1pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style= =3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">los</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan= ">m=C3=B3dulos</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt">= </span><span class=3D"awspan">contabilidad</span><span class=3D"awspan" st= yle=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">general</span><= span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </span><span class=3D= "awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:1.1pt"> </s= pan><span class=3D"awspan">tributaci=C3=B3n.</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.1pt"> </span><span class=3D"awspan">La experiencia= </span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><spa= n class=3D"awspan">result=C3=B3</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.15pt"> </span><span class=3D"awspan">enriquecedora,</span><spa= n class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"= awspan">ya</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> <= /span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.15pt"> </span><span class=3D"awspan">la</span><span class=3D"= awspan" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">fac= ilidad</span><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </spa= n><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.15pt"> </span><span class=3D"awspan">uso</span><span class=3D"awsp= an" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">y</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.15pt"> </span><span clas= s=3D"awspan">accesibilidad</span><span class=3D"awspan" style=3D"letter-spa= cing:-0.15pt"> </span><span class=3D"awspan">del</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.15pt"> </span><span class=3D"awspan">software= permitieron</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> = </span><span class=3D"awspan">que</span><span class=3D"awspan" style=3D"let= ter-spacing:1.25pt"> </span><span class=3D"awspan">los</span><span class=3D= "awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">est= udiantes</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </sp= an><span class=3D"awspan">se</span><span class=3D"awspan" style=3D"letter-s= pacing:1.25pt"> </span><span class=3D"awspan">sintieran</span><span class= =3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan">= c=C3=B3modos</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> = </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"lette= r-spacing:1.25pt"> </span><span class=3D"awspan">motivados</span><span clas= s=3D"awspan" style=3D"letter-spacing:1.25pt"> </span><span class=3D"awspan"= >para</span><span class=3D"awspan" style=3D"letter-spacing:1.25pt"> </span>= <span class=3D"awspan">desarrollar</span><span class=3D"awspan" style=3D"le= tter-spacing:1.25pt"> </span><span class=3D"awspan">sus habilidades contabl= es en un entorno realista y pr=C3=A1ctico. </span></p><p class=3D"awdiv" st= yle=3D"margin-right:1pt; margin-left:1pt; font-size:11pt"><span style=3D"he= ight:0pt; display:block; position:absolute; z-index:34"><img src=3D"data:im= age/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAUDBAQEAwUEBAQFBQUGBwwIBwc= HBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJCIeJBweHx7/2wBDAQUFBQcGBw= 4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eH= h7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAAAAAAAAECBwMGCAUECf/EAFcQ= AQABAwIDAgoFBgkKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktEIFSJhcTJSgZOUsxYjMzY3QnW= h8BgkcnN0grGy0+E1Q2LDJ8HSJSY4REVGVFbC/8QAGwEBAQEBAQEBAQAAAAAAAAAAAAECAwQFBg= f/xAA0EQEAAQQCAQMCAwcCBwAAAAAAAQIDERIEUSEFEzEUQSJxsRUyNFJhgZEj0SQzNUKhwfD/2= 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#ffffff">     </span><span class=3D"awspan" style=3D"fo= nt-family:Calibri; font-size:11pt; letter-spacing:3pt; color:#ffffff"> = ;     </span><span class=3D"awspan" style=3D"font-famil= y:Calibri; font-size:11pt; letter-spacing:3pt; color:#ffffff">P=C3=A1gina</= span><span class=3D"awspan" style=3D"font-family:Calibri; font-size:11pt; c= olor:#ffffff"> 19 | 23</span></p><p class=3D"awdiv" style=3D"margin-right:1= pt; margin-left:1pt"><span class=3D"awspan" style=3D"color:#ffffff">ISSN: <= /span><span class=3D"awspan" style=3D"font-weight:bold; color:#ffffff">2602= -8506</span><span class=3D"awspan" style=3D"color:#ffffff">Vol. 9 No.2, pp.= 6 =E2=80=93 23, abril =E2=80=93 junio</span><span class=3D"awspan" style= =3D"color:#ffffff">  </span><span class=3D"awspan" style=3D"color:#fff= fff">2025Revista en Ciencias sociales y humanidadesArt=C3=ADculo original</= span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><sp= an><svg font-family=3D"Times New Roman" 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05DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXuk8iu8oJiUjlZSMtMuNQKDJ= QAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2Ld988w25ubk/6rAQgtraWiZ= NmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURcXBxJSUm0tbVx1113UV5efk= MfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON92nmN1dTQ0NOByum4Y8BBog= 4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy/Q39/Pvn37WLp0KT6fj46O= Dj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H/RdSok4duyYzM7O/tFghRA= oOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43DzzwAOvWrftRWwkJCSQnJ3Pq1C= lmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0t+fn5uFwujhw5cl29ioqKw= DpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e/Iy8v7X/v7/wL8D63Mrc5n= 4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt=3D"" style=3D"margin-l= eft:449.75pt; position:absolute" /></span><span class=3D"awspan">Esta</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span clas= s=3D"awspan">percepci=C3=B3n</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.65pt"> </span><span class=3D"awspan">fue</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">compar= tida</span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span>= <span class=3D"awspan">tanto</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.65pt"> </span><span class=3D"awspan">por</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">los</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span c= lass=3D"awspan">docentes</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.65pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan"= style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">=C3=A1rea<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span= class=3D"awspan">t=C3=A9cnica</span><span class=3D"awspan" style=3D"letter= -spacing:-0.65pt"> </span><span class=3D"awspan">entrevistados</span><span = class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"aw= span">como por</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"= > </span><span class=3D"awspan">las</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.1pt"> </span><span class=3D"awspan">ocho</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= empresas</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </sp= an><span class=3D"awspan">donde</span><span class=3D"awspan" style=3D"lette= r-spacing:-0.1pt"> </span><span class=3D"awspan">los</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">estud= iantes</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span= ><span class=3D"awspan">suelen</span><span class=3D"awspan" style=3D"letter= -spacing:-0.1pt"> </span><span class=3D"awspan">realizar</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= sus</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><s= pan class=3D"awspan">pasant=C3=ADas.</span><span class=3D"awspan" style=3D"= letter-spacing:-0.1pt"> </span><span class=3D"awspan">Ambos</span><span cla= ss=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan= ">grupos enfatizaron</span><span class=3D"awspan" style=3D"letter-spacing:0= .95pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">importancia</span= ><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class= =3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"= > </span><span class=3D"awspan">integrar</span><span class=3D"awspan" style= =3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">herramientas</spa= n><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span clas= s=3D"awspan">contables</span><span class=3D"awspan" style=3D"letter-spacing= :0.95pt"> </span><span class=3D"awspan">digitales</span><span class=3D"awsp= an" style=3D"letter-spacing:0.95pt"> </span><span class=3D"awspan">en</span= ><span class=3D"awspan" style=3D"letter-spacing:0.95pt"> </span><span class= =3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacing:0.95pt"= > </span><span class=3D"awspan">ense=C3=B1anza t=C3=A9cnica,</span><span cl= ass=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspa= n">ya</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span>= <span class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spa= cing:1.65pt"> </span><span class=3D"awspan">=C3=A9stas</span><span class=3D= "awspan" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">tie= nen</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><s= pan class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spacin= g:1.65pt"> </span><span class=3D"awspan">impacto</span><span class=3D"awspa= n" style=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">significa= tivo</span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><= span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spaci= ng:1.65pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" s= tyle=3D"letter-spacing:1.65pt"> </span><span class=3D"awspan">aprendizaje.<= /span><span class=3D"awspan" style=3D"letter-spacing:1.65pt"> </span><span = class=3D"awspan">En</span><span class=3D"awspan" style=3D"letter-spacing:1.= 65pt"> </span><span class=3D"awspan">particular, destacaron</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan"= >que</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><s= pan class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacin= g:0.3pt"> </span><span class=3D"awspan">uso</span><span class=3D"awspan" st= yle=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">de</span><span = class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awsp= an">estos</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </sp= an><span class=3D"awspan">programas</span><span class=3D"awspan" style=3D"l= etter-spacing:0.3pt"> </span><span class=3D"awspan">no</span><span class=3D= "awspan" style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">s=C3= =B3lo</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><= span class=3D"awspan">mejora</span><span class=3D"awspan" style=3D"letter-s= pacing:0.3pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan= " style=3D"letter-spacing:0.3pt"> </span><span class=3D"awspan">desempe=C3= =B1o</span><span class=3D"awspan" style=3D"letter-spacing:0.3pt"> </span><s= pan class=3D"awspan">acad=C3=A9mico,</span><span class=3D"awspan" style=3D"= letter-spacing:0.3pt"> </span><span class=3D"awspan">sino que</span><span c= lass=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awsp= an">tambi=C3=A9n</span><span class=3D"awspan" style=3D"letter-spacing:2.15p= t"> </span><span class=3D"awspan">fortalece</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">competencias</= span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><span c= lass=3D"awspan">empresariales</span><span class=3D"awspan" style=3D"letter-= spacing:2.15pt"> </span><span class=3D"awspan">clave,</span><span class=3D"= awspan" style=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">tale= s</span><span class=3D"awspan" style=3D"letter-spacing:2.15pt"> </span><spa= n class=3D"awspan">como:</span><span class=3D"awspan" style=3D"letter-spaci= ng:2.15pt"> </span><span class=3D"awspan">el</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.15pt"> </span><span class=3D"awspan">pensamiento c= r=C3=ADtico,</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> = </span><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"lett= er-spacing:-0.1pt"> </span><span class=3D"awspan">toma</span><span class=3D= "awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span = class=3D"awspan">decisiones,</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.1pt"> </span><span class=3D"awspan">la</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">creativid= ad,</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><s= pan class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.1pt"> </span><span class=3D"awspan">responsabilidad,</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= el</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><sp= an class=3D"awspan">trabajo</span><span class=3D"awspan" style=3D"letter-sp= acing:-0.1pt"> </span><span class=3D"awspan">colaborativo</span><span class= =3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">= y la</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span>= <span class=3D"awspan">resoluci=C3=B3n</span><span class=3D"awspan" style= =3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"aws= pan">conflictos.</span><span class=3D"awspan" style=3D"letter-spacing:-0.35= pt"> </span><span class=3D"awspan">Adem=C3=A1s,</span><span class=3D"awspan= " style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">resaltaro= n</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><sp= an class=3D"awspan">que</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.35pt"> </span><span class=3D"awspan">una</span><span class=3D"awspan" = style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">formaci=C3= =B3n</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span>= <span class=3D"awspan">s=C3=B3lida</span><span class=3D"awspan" style=3D"le= tter-spacing:-0.35pt"> </span><span class=3D"awspan">en</span><span class= =3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan"= >herramientas contables</span><span class=3D"awspan" style=3D"letter-spacin= g:0.2pt"> </span><span class=3D"awspan">digitales</span><span class=3D"awsp= an" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">es</span>= <span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class= =3D"awspan">esencial</span><span class=3D"awspan" style=3D"letter-spacing:0= .2pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">la</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan= ">preparaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:0.2= pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D= "letter-spacing:0.2pt"> </span><span class=3D"awspan">las</span><span class= =3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">p= asant=C3=ADas</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> = </span><span class=3D"awspan">empresariales,</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">ya</span><span= class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"aws= pan">que incrementa</span><span class=3D"awspan" style=3D"letter-spacing:0.= 5pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">confianza</span><s= pan class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"= awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </s= pan><span class=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-= spacing:0.5pt"> </span><span class=3D"awspan">uso</span><span class=3D"awsp= an" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">de</span>= <span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class= =3D"awspan">software</span><span class=3D"awspan" style=3D"letter-spacing:0= .5pt"> </span><span class=3D"awspan">especializado</span><span class=3D"aws= pan" style=3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">y</span>= <span class=3D"awspan" style=3D"letter-spacing:0.5pt"> </span><span class= =3D"awspan">mejora</span><span class=3D"awspan" style=3D"letter-spacing:0.5= pt"> </span><span class=3D"awspan">las</span><span class=3D"awspan" style= =3D"letter-spacing:0.5pt"> </span><span class=3D"awspan">oportunidades labo= rales de los estudiantes.</span></p><p class=3D"awdiv" style=3D"margin-righ= t:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"font-weight:bold; c= olor:#767171">4.Conclusiones</span></p><p class=3D"awdiv" style=3D"margin-r= ight:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"font-family:'Win= gdings 3'">=EF=82=B7</span><span class=3D"awspan">La</span><span class=3D"a= wspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">integ= raci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> <= /span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"lette= r-spacing:3.75pt"> </span><span class=3D"awspan">herramientas</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awsp= an">contables</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt">= </span><span class=3D"awspan">digitales</span><span class=3D"awspan" style= =3D"letter-spacing:3.75pt"> </span><span class=3D"awspan">en</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.75pt"> </span><span class=3D"awspa= n">la</span><span class=3D"awspan" style=3D"letter-spacing:3.75pt"> </span>= <span class=3D"awspan">educaci=C3=B3n</span><span class=3D"awspan" style=3D= "letter-spacing:3.75pt"> </span><span class=3D"awspan">t=C3=A9cnica represe= nta</span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><sp= an class=3D"awspan">un</span><span class=3D"awspan" style=3D"letter-spacing= :4.2pt"> </span><span class=3D"awspan">avance</span><span class=3D"awspan" = style=3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">significativo= </span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span = class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:4.= 2pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:4.2pt"> </span><span class=3D"awspan">formaci=C3=B3n</sp= an><span class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span clas= s=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:4.2pt"= > </span><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"l= etter-spacing:4.2pt"> </span><span class=3D"awspan">estudiantes</span><span= class=3D"awspan" style=3D"letter-spacing:4.2pt"> </span><span class=3D"aws= pan">del bachillerato</span><span class=3D"awspan" style=3D"letter-spacing:= 2.25pt"> </span><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"aw= span" style=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">de</sp= an><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span cla= ss=3D"awspan">servicios</span><span class=3D"awspan" style=3D"letter-spacin= g:2.25pt"> </span><span class=3D"awspan">en</span><span class=3D"awspan" st= yle=3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">contabilidad,<= /span><span class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span = class=3D"awspan">ya</span><span class=3D"awspan" style=3D"letter-spacing:2.= 25pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" style= =3D"letter-spacing:2.25pt"> </span><span class=3D"awspan">permite</span><sp= an class=3D"awspan" style=3D"letter-spacing:2.25pt"> </span><span class=3D"= awspan">mejorar</span><span class=3D"awspan" style=3D"letter-spacing:2.25pt= "> </span><span class=3D"awspan">sus competencias</span><span class=3D"awsp= an" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">digitale= s</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><spa= n class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:1= .15pt"> </span><span class=3D"awspan">empresariales.</span><span class=3D"a= wspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">La</s= pan><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span cl= ass=3D"awspan">implementaci=C3=B3n</span><span class=3D"awspan" style=3D"le= tter-spacing:1.15pt"> </span><span class=3D"awspan">del</span><span class= =3D"awspan" style=3D"letter-spacing:1.15pt"> </span><span class=3D"awspan">= aula</span><span class=3D"awspan" style=3D"letter-spacing:1.15pt"> </span><= span class=3D"awspan">interactiva contable</span><span class=3D"awspan" sty= le=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">en</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspa= n">la</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><= span class=3D"awspan">Unidad</span><span class=3D"awspan" style=3D"letter-s= pacing:0.7pt"> </span><span class=3D"awspan">Educativa</span><span class=3D= "awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">Leon= ardo</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><s= pan class=3D"awspan">Maldonado</span><span class=3D"awspan" style=3D"letter= -spacing:0.7pt"> </span><span class=3D"awspan">P=C3=A9rez</span><span class= =3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">h= a</span><span class=3D"awspan" style=3D"letter-spacing:0.7pt"> </span><span= class=3D"awspan">sido</span><span class=3D"awspan" style=3D"letter-spacing= :0.7pt"> </span><span class=3D"awspan">clave</span><span class=3D"awspan" s= tyle=3D"letter-spacing:0.7pt"> </span><span class=3D"awspan">para acercar</= span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span c= lass=3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:0.05= pt"> </span><span class=3D"awspan">los</span><span class=3D"awspan" style= =3D"letter-spacing:0.05pt"> </span><span class=3D"awspan">estudiantes</span= ><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class= =3D"awspan">a</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt">= </span><span class=3D"awspan">un</span><span class=3D"awspan" style=3D"let= ter-spacing:0.05pt"> </span><span class=3D"awspan">entorno</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan"= >de</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><s= pan class=3D"awspan">aprendizaje</span><span class=3D"awspan" style=3D"lett= er-spacing:0.05pt"> </span><span class=3D"awspan">m=C3=A1s</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan"= >pr=C3=A1ctico</span><span class=3D"awspan" style=3D"letter-spacing:0.05pt"= > </span><span class=3D"awspan">y</span><span class=3D"awspan" style=3D"let= ter-spacing:0.05pt"> </span><span class=3D"awspan">alineado</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.05pt"> </span><span class=3D"awspan= ">con las</span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </sp= an><span class=3D"awspan">exigencias</span><span class=3D"awspan" style=3D"= letter-spacing:1.7pt"> </span><span class=3D"awspan">del</span><span class= =3D"awspan" style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">m= ercado</span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </span>= <span class=3D"awspan">laboral.</span><span class=3D"awspan" style=3D"lette= r-spacing:1.7pt"> </span><span class=3D"awspan">La</span><span class=3D"aws= pan" style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">autogest= i=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </spa= n><span class=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-= spacing:1.7pt"> </span><span class=3D"awspan">la</span><span class=3D"awspa= n" style=3D"letter-spacing:1.7pt"> </span><span class=3D"awspan">adecuaci= =C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:1.7pt"> </span= ><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spa= cing:1.7pt"> </span><span class=3D"awspan">este espacio</span><span class= =3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">= resalta</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </spa= n><span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-sp= acing:0.65pt"> </span><span class=3D"awspan">importancia</span><span class= =3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><sp= an class=3D"awspan">proporcionar</span><span class=3D"awspan" style=3D"lett= er-spacing:0.65pt"> </span><span class=3D"awspan">recursos</span><span clas= s=3D"awspan" style=3D"letter-spacing:0.65pt"> </span><span class=3D"awspan"= >tecnol=C3=B3gicos</span><span class=3D"awspan" style=3D"letter-spacing:0.6= 5pt"> </span><span class=3D"awspan">adecuados, que fomenten un aprendizaje = significativo y aplicado a contextos reales.</span></p><p class=3D"awdiv" s= tyle=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"= font-family:'Wingdings 3'">=EF=82=B7</span><span class=3D"awspan">El</span>= <span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class= =3D"awspan">an=C3=A1lisis</span><span class=3D"awspan" style=3D"letter-spac= ing:0.2pt"> </span><span class=3D"awspan">realizado</span><span class=3D"aw= span" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">permiti= =C3=B3</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </span>= <span class=3D"awspan">identificar</span><span class=3D"awspan" style=3D"le= tter-spacing:0.2pt"> </span><span class=3D"awspan">cuatro</span><span class= =3D"awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">s= oftwares</span><span class=3D"awspan" style=3D"letter-spacing:0.2pt"> </spa= n><span class=3D"awspan">contables</span><span class=3D"awspan" style=3D"le= tter-spacing:0.2pt"> </span><span class=3D"awspan">que</span><span class=3D= "awspan" style=3D"letter-spacing:0.2pt"> </span><span class=3D"awspan">cump= len con</span><span class=3D"awspan" style=3D"letter-spacing:2.8pt"> </span= ><span class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-sp= acing:2.8pt"> </span><span class=3D"awspan">ocho</span><span class=3D"awspa= n" style=3D"letter-spacing:2.8pt"> </span><span class=3D"awspan">criterios<= /span><span class=3D"awspan" style=3D"letter-spacing:2.8pt"> </span><span c= lass=3D"awspan">establecidos</span><span class=3D"awspan" style=3D"letter-s= pacing:2.8pt"> </span><span class=3D"awspan">por</span><span class=3D"awspa= n" style=3D"letter-spacing:2.8pt"> </span><span class=3D"awspan">los</span>= <span class=3D"awspan" style=3D"letter-spacing:2.8pt"> </span><span class= =3D"awspan">docentes</span><span class=3D"awspan" style=3D"letter-spacing:2= .8pt"> </span><span class=3D"awspan">del</span><span class=3D"awspan" style= =3D"letter-spacing:2.8pt"> </span><span class=3D"awspan">=C3=A1rea</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.8pt"> </span><span class=3D"= awspan">contable</span><span class=3D"awspan" style=3D"letter-spacing:2.8pt= "> </span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"l= etter-spacing:2.8pt"> </span><span class=3D"awspan">la Instituci=C3=B3n:</s= pan><span class=3D"awspan" style=3D"letter-spacing:5.95pt"> </span><span cl= ass=3D"awspan">interfaz</span><span class=3D"awspan" style=3D"letter-spacin= g:5.95pt"> </span><span class=3D"awspan">amigable</span><span class=3D"awsp= an" style=3D"letter-spacing:5.95pt"> </span><span class=3D"awspan">y</span>= <span class=3D"awspan" style=3D"letter-spacing:5.95pt"> </span><span class= =3D"awspan">facilidad</span><span class=3D"awspan" style=3D"letter-spacing:= 5.95pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" styl= e=3D"letter-spacing:5.95pt"> </span><span class=3D"awspan">uso,</span><span= class=3D"awspan" style=3D"letter-spacing:5.95pt"> </span><span class=3D"aw= span">costo,</span><span class=3D"awspan" style=3D"letter-spacing:5.95pt"> = </span><span class=3D"awspan">compatibilidad, integraci=C3=B3n</span><span = class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awsp= an">del</span><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span= ><span class=3D"awspan">sistema,</span><span class=3D"awspan" style=3D"lett= er-spacing:3.2pt"> </span><span class=3D"awspan">registro</span><span class= =3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">d= e</span><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span><span= class=3D"awspan">libros</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.2pt"> </span><span class=3D"awspan">contables,</span><span class=3D"aw= span" style=3D"letter-spacing:3.2pt"> </span><span class=3D"awspan">c=C3=A1= lculos</span><span class=3D"awspan" style=3D"letter-spacing:3.2pt"> </span>= <span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spac= ing:3.2pt"> </span><span class=3D"awspan">impuestos, facturaci=C3=B3n</span= ><span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class= =3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:1.95pt">= </span><span class=3D"awspan">generaci=C3=B3n</span><span class=3D"awspan"= style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">de</span><s= pan class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class=3D= "awspan">reportes</span><span class=3D"awspan" style=3D"letter-spacing:1.95= pt"> </span><span class=3D"awspan">financieros.</span><span class=3D"awspan= " style=3D"letter-spacing:1.95pt"> </span><span class=3D"awspan">Los</span>= <span class=3D"awspan" style=3D"letter-spacing:1.95pt"> </span><span class= =3D"awspan">softwares</span><span class=3D"awspan" style=3D"letter-spacing:= 1.95pt"> </span><span class=3D"awspan">seleccionados fueron</span><span cla= ss=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan= ">M=C3=B3nica,</span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"= > </span><span class=3D"awspan">QuickBooks,</span><span class=3D"awspan" st= yle=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">Sage</span><sp= an class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span class=3D"= awspan">50Cloud,</span><span class=3D"awspan" style=3D"letter-spacing:4.25p= t"> </span><span class=3D"awspan">Siigo</span><span class=3D"awspan" style= =3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">Cont=C3=ADfico,</= span><span class=3D"awspan" style=3D"letter-spacing:4.25pt"> </span><span c= lass=3D"awspan">debido</span><span class=3D"awspan" style=3D"letter-spacing= :4.25pt"> </span><span class=3D"awspan">a</span><span class=3D"awspan" styl= e=3D"letter-spacing:4.25pt"> </span><span class=3D"awspan">su capacidad</sp= an><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span cl= ass=3D"awspan">para</span><span class=3D"awspan" style=3D"letter-spacing:-0= .35pt"> </span><span class=3D"awspan">adaptarse</span><span class=3D"awspan= " style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">a</span><= span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span class= =3D"awspan">diversas</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.35pt"> </span><span class=3D"awspan">necesidades</span><span class=3D"aws= pan" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">contab= les</span><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><= span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacin= g:-0.35pt"> </span><span class=3D"awspan">facilitar</span><span class=3D"aw= span" style=3D"letter-spacing:-0.35pt"> </span><span class=3D"awspan">la</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.35pt"> </span><span c= lass=3D"awspan">ense=C3=B1anza t=C3=A9cnica en este =C3=A1mbito.</span></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class= =3D"awspan" style=3D"font-family:'Wingdings 3'">=EF=82=B7</span><span class= =3D"awspan">Entre</span><span class=3D"awspan" style=3D"letter-spacing:-0.1= pt"> </span><span class=3D"awspan">estos</span><span class=3D"awspan" style= =3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">programas</span><= span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class= =3D"awspan">figuran</span><span class=3D"awspan" style=3D"letter-spacing:-0= .1pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" style= =3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">versi=C3=B3n</spa= n><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span clas= s=3D"awspan">gratuita</span><span class=3D"awspan" style=3D"letter-spacing:= -0.1pt"> </span><span class=3D"awspan">y</span><span class=3D"awspan" style= =3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspa= n">pago</span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </spa= n><span class=3D"awspan">con</span><span class=3D"awspan" style=3D"letter-s= pacing:-0.1pt"> </span><span class=3D"awspan">costos</span><span class=3D"a= wspan" style=3D"letter-spacing:-0.1pt"> </span><span class=3D"awspan">que</= span><span class=3D"awspan" style=3D"letter-spacing:-0.1pt"> </span><span c= lass=3D"awspan">var=C3=ADan seg=C3=BAn</span><span class=3D"awspan" style= =3D"letter-spacing:3.15pt"> </span><span class=3D"awspan">las</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.15pt"> </span><span class=3D"awsp= an">funcionalidades</span><span class=3D"awspan" style=3D"letter-spacing:3.= 15pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" style= =3D"letter-spacing:3.15pt"> </span><span class=3D"awspan">ofrecen.</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.15pt"> </span><span class=3D= "awspan">Sin</span><span class=3D"awspan" style=3D"letter-spacing:3.15pt"> = </span><span class=3D"awspan">embargo,</span><span class=3D"awspan" style= =3D"letter-spacing:3.15pt"> </span><span class=3D"awspan">su</span><span cl= ass=3D"awspan" style=3D"letter-spacing:3.15pt"> </span><span class=3D"awspa= n">implementaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing= :3.15pt"> </span><span class=3D"awspan">en Instituciones</span><span class= =3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">= que</span><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><s= pan class=3D"awspan">cuenten</span><span class=3D"awspan" style=3D"letter-s= pacing:3.95pt"> </span><span class=3D"awspan">con</span><span class=3D"awsp= an" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">los</spa= n><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span clas= s=3D"awspan">recursos</span><span class=3D"awspan" style=3D"letter-spacing:= 3.95pt"> </span><span class=3D"awspan">adecuados</span><span class=3D"awspa= n" style=3D"letter-spacing:3.95pt"> </span><span class=3D"awspan">puede</sp= an><span class=3D"awspan" style=3D"letter-spacing:3.95pt"> </span><span cla= ss=3D"awspan">ser</span><span class=3D"awspan" style=3D"letter-spacing:3.95= pt"> </span><span class=3D"awspan">altamente beneficiosa</span><span class= =3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">= para</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><= span class=3D"awspan">la</span><span class=3D"awspan" style=3D"letter-spaci= ng:3.05pt"> </span><span class=3D"awspan">formaci=C3=B3n</span><span class= =3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">= de</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><sp= an class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacin= g:3.05pt"> </span><span class=3D"awspan">estudiantes.</span><span class=3D"= awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">La</= span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span c= lass=3D"awspan">facilidad</span><span class=3D"awspan" style=3D"letter-spac= ing:3.05pt"> </span><span class=3D"awspan">de</span><span class=3D"awspan" = style=3D"letter-spacing:3.05pt"> </span><span class=3D"awspan">uso</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.05pt"> </span><span class=3D= "awspan">y</span><span class=3D"awspan" style=3D"letter-spacing:3.05pt"> </= span><span class=3D"awspan">las funciones</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">especializadas<= /span><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span= class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spacing:-= 0.25pt"> </span><span class=3D"awspan">estos</span><span class=3D"awspan" s= tyle=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">softwares</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span c= lass=3D"awspan">permiten</span><span class=3D"awspan" style=3D"letter-spaci= ng:-0.25pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan"= style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">los</span>= <span class=3D"awspan" style=3D"letter-spacing:-0.25pt"> </span><span class= =3D"awspan">alumnos</span><span class=3D"awspan" style=3D"letter-spacing:-0= .25pt"> </span><span class=3D"awspan">superen</span><span class=3D"awspan" = style=3D"letter-spacing:-0.25pt"> </span><span class=3D"awspan">las limitac= iones</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span>= <span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter-spac= ing:1.05pt"> </span><span class=3D"awspan">herramientas</span><span class= =3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">= m=C3=A1s</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"> </sp= an><span class=3D"awspan">b=C3=A1sicas,</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">como</span><span = class=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"aws= pan">Microsoft</span><span class=3D"awspan" style=3D"letter-spacing:1.05pt"= > </span><span class=3D"awspan">Excel,</span><span class=3D"awspan" style= =3D"letter-spacing:1.05pt"> </span><span class=3D"awspan">y</span><span cla= ss=3D"awspan" style=3D"letter-spacing:1.05pt"> </span><span class=3D"awspan= ">desarrollen habilidades en programas utilizados en el campo empresarial.<= /span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; ma= rgin-bottom:10pt"><span class=3D"awspan" style=3D"font-family:'Wingdings 3'= ">=EF=82=B7</span><span class=3D"awspan">Finalmente,</span><span class=3D"a= wspan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">la</sp= an><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><span clas= s=3D"awspan">incorporaci=C3=B3n</span><span class=3D"awspan" style=3D"lette= r-spacing:0.6pt"> </span><span class=3D"awspan">de</span><span class=3D"aws= pan" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">tecnolog= =C3=ADa</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span= ><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spa= cing:0.6pt"> </span><span class=3D"awspan">la</span><span class=3D"awspan" = style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">educaci=C3=B3= n,</span><span class=3D"awspan" style=3D"letter-spacing:0.6pt"> </span><spa= n class=3D"awspan">especialmente</span><span class=3D"awspan" style=3D"lett= er-spacing:0.6pt"> </span><span class=3D"awspan">en</span><span class=3D"aw= span" style=3D"letter-spacing:0.6pt"> </span><span class=3D"awspan">el bach= illerato</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </sp= an><span class=3D"awspan">t=C3=A9cnico</span><span class=3D"awspan" style= =3D"letter-spacing:0.75pt"> </span><span class=3D"awspan">de</span><span cl= ass=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspa= n">servicios</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> = </span><span class=3D"awspan">en</span><span class=3D"awspan" style=3D"lett= er-spacing:0.75pt"> </span><span class=3D"awspan">contabilidad,</span><span= class=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"aw= span">es</span><span class=3D"awspan" style=3D"letter-spacing:0.75pt"> </sp= an><span class=3D"awspan">fundamental</span><span class=3D"awspan" style=3D= "letter-spacing:0.75pt"> </span><span class=3D"awspan">para</span><span cla= ss=3D"awspan" style=3D"letter-spacing:0.75pt"> </span><span class=3D"awspan= ">fortalecer la</span><span class=3D"awspan" style=3D"letter-spacing:1.45pt= "> </span><span class=3D"awspan">formaci=C3=B3n</span><span class=3D"awspan= " style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan">acad=C3=A9= mica</span><span class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><= span class=3D"awspan">y</span><span class=3D"awspan" style=3D"letter-spacin= g:1.45pt"> </span><span class=3D"awspan">practica</span><span class=3D"awsp= an" style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan">de</span= ><span class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><span class= =3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:1.45pt= "> </span><span class=3D"awspan">estudiantes.</span><span class=3D"awspan" = style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan">La</span><sp= an class=3D"awspan" style=3D"letter-spacing:1.45pt"> </span><span class=3D"= awspan">ense=C3=B1anza</span><span class=3D"awspan" style=3D"letter-spacing= :1.45pt"> </span><span class=3D"awspan">basada</span><span class=3D"awspan"= style=3D"letter-spacing:1.45pt"> </span><span class=3D"awspan">en </span><= /p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-size= :11pt"><span style=3D"height:0pt; display:block; position:absolute; z-index= :36"><img src=3D"data:image/jpeg;base64,/9j/4AAQSkZJRgABAQEAYABgAAD/2wBDAAU= DBAQEAwUEBAQFBQUGBwwIBwcHBw8LCwkMEQ8SEhEPERETFhwXExQaFRERGCEYGh0dHx8fExciJC= IeJBweHx7/2wBDAQUFBQcGBw4ICA4eFBEUHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eHh4eH= h4eHh4eHh4eHh4eHh4eHh4eHh7/wAARCARiAxoDASIAAhEBAxEB/8QAHQABAQACAwEBAQAAAAAA= AAAAAAECBwMGCAUECf/EAFcQAQABAwIDAgoFBgkKBAMJAAABAgMEBREGEiEHMRMUF0FRU1WRktE= IFSJhcTJSgZOUsxYjMzY3QnWh8BgkcnN0grGy0+E1Q2LDJ8HSJSY4REVGVFbC/8QAGwEBAQEBAQ= EBAQAAAAAAAAAAAAECAwQFBgf/xAA0EQEAAQQCAQMCAwcCBwAAAAAAAQIDERIEUSEFEzEUQSJxs= RUyNFJhgZEj0SQzNUKhwfD/2gAMAwEAAhEDEQA/AOpeMX/XXfjk8Yv+uu/HLiH9JxD8Xme3L4xf= 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bzUZISAiqqt4QtOLiYrZv305DQwNOp5PZs2cTGxvL9OnTOXXq1I9m6jWgAfi8Xhrrz/DKf65lXu= k8iu8oJiUjlZSMtMuNQKDJQAtHgsfl4njdUTZv2kxDQwN+v/8HF5RSotPpCAsLIy4uDkVRWLt2L= d988w25ubk/6rAQgtraWiZNmoTf72f37t3ExcVx5swZent7sVqtN1xfURSefvpp5s6dy0MPPURc= XBxJSUm0tbVx1113UV5efkMfxA+BFogOHP0DbP5sI99Wf8OkSZMYnzmOyOhoQkND0fx++vsHON9= 2nmN1dTQ0NOByum4Y8BBog4ODtLW1kZGRgaqq1NfXc/HiRRobG69gQq4nPp+Pvr4+/vjHP/LCCy= /Q39/Pvn37WLp0KT6fj46ODj744ANcruv7oqoqjzzyCJ988glerze4US0tLYwfP56JEyeyf//+H= /RdSok4duyYzM7O/tFghRAoOoUQQwgGgyFAizudV1Aqf49YLBYWL16MoiicPn2ampoa3G43Dzzw= AOvWrftRWwkJCSQnJ3Pq1ClmzpzJ2bNnsdlslJSUIIRg9+7dnD9//oZ2cnNzKSoqorW1NfhubW0= t+fn5uFwujhw5cl29ioqKwDpNTU2yrKzs7w56pIwkFP9R/X9Ed+SsOFL/77F39TtXx3AjG7/73e= /Iy8v7X/v7/wL8D63Mrc5n4g0BAAAAAElFTkSuQmCC" width=3D"77" height=3D"28" alt= =3D"" style=3D"margin-left:449.75pt; position:absolute" /></span><span clas= s=3D"awspan">herramientas</span><span class=3D"awspan" style=3D"letter-spac= ing:3.8pt"> </span><span class=3D"awspan">digitales</span><span class=3D"aw= span" style=3D"letter-spacing:3.8pt"> </span><span class=3D"awspan">no</spa= n><span class=3D"awspan" style=3D"letter-spacing:3.8pt"> </span><span class= =3D"awspan">s=C3=B3lo</span><span class=3D"awspan" style=3D"letter-spacing:= 3.8pt"> </span><span class=3D"awspan">moderniza</span><span class=3D"awspan= " style=3D"letter-spacing:3.8pt"> </span><span class=3D"awspan">el</span><s= pan class=3D"awspan" style=3D"letter-spacing:3.8pt"> </span><span class=3D"= awspan">aprendizaje,</span><span class=3D"awspan" style=3D"letter-spacing:3= .8pt"> </span><span class=3D"awspan">sino</span><span class=3D"awspan" styl= e=3D"letter-spacing:3.8pt"> </span><span class=3D"awspan">que</span><span c= lass=3D"awspan" style=3D"letter-spacing:3.8pt"> </span><span class=3D"awspa= n">tambi=C3=A9n responde a las necesidades del sector productivo.</span></p= ><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class= =3D"awspan" style=3D"font-family:'Wingdings 3'">=EF=82=B7</span><span class= =3D"awspan">Es</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> <= /span><span class=3D"awspan">fundamental</span><span class=3D"awspan" style= =3D"letter-spacing:3pt"> </span><span class=3D"awspan">que</span><span clas= s=3D"awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">la= s</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span><span c= lass=3D"awspan">Instituciones</span><span class=3D"awspan" style=3D"letter-= spacing:3pt"> </span><span class=3D"awspan">educativas</span><span class=3D= "awspan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">contin= =C3=BAen</span><span class=3D"awspan" style=3D"letter-spacing:3pt"> </span>= <span class=3D"awspan">apostando</span><span class=3D"awspan" style=3D"lett= er-spacing:3pt"> </span><span class=3D"awspan">por</span><span class=3D"aws= pan" style=3D"letter-spacing:3pt"> </span><span class=3D"awspan">la actuali= zaci=C3=B3n</span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </= span><span class=3D"awspan">tecnol=C3=B3gica</span><span class=3D"awspan" s= tyle=3D"letter-spacing:4.4pt"> </span><span class=3D"awspan">y</span><span = class=3D"awspan" style=3D"letter-spacing:4.4pt"> </span><span class=3D"awsp= an">la</span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </span>= <span class=3D"awspan">implementaci=C3=B3n</span><span class=3D"awspan" sty= le=3D"letter-spacing:4.4pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:4.4pt"> </span><span class=3D"awspa= n">entornos</span><span class=3D"awspan" style=3D"letter-spacing:4.4pt"> </= span><span class=3D"awspan">de</span><span class=3D"awspan" style=3D"letter= -spacing:4.4pt"> </span><span class=3D"awspan">aprendizaje interactivos,</s= pan><span class=3D"awspan" style=3D"letter-spacing:3.4pt"> </span><span cla= ss=3D"awspan">garantizando</span><span class=3D"awspan" style=3D"letter-spa= cing:3.4pt"> </span><span class=3D"awspan">as=C3=AD</span><span class=3D"aw= span" style=3D"letter-spacing:3.4pt"> </span><span class=3D"awspan">que</sp= an><span class=3D"awspan" style=3D"letter-spacing:3.4pt"> </span><span clas= s=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:3.4pt= "> </span><span class=3D"awspan">futuros</span><span class=3D"awspan" style= =3D"letter-spacing:3.4pt"> </span><span class=3D"awspan">profesionales</spa= n><span class=3D"awspan" style=3D"letter-spacing:3.4pt"> </span><span class= =3D"awspan">cuenten</span><span class=3D"awspan" style=3D"letter-spacing:3.= 4pt"> </span><span class=3D"awspan">con</span><span class=3D"awspan" style= =3D"letter-spacing:3.4pt"> </span><span class=3D"awspan">las habilidades</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span cl= ass=3D"awspan">necesarias</span><span class=3D"awspan" style=3D"letter-spac= ing:2.75pt"> </span><span class=3D"awspan">para</span><span class=3D"awspan= " style=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">un</span><= span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class= =3D"awspan">mercado</span><span class=3D"awspan" style=3D"letter-spacing:2.= 75pt"> </span><span class=3D"awspan">laboral</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">cada</span><s= pan class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span class=3D= "awspan">vez</span><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> = </span><span class=3D"awspan">m=C3=A1s</span><span class=3D"awspan" style= =3D"letter-spacing:2.75pt"> </span><span class=3D"awspan">digitalizado</spa= n><span class=3D"awspan" style=3D"letter-spacing:2.75pt"> </span><span clas= s=3D"awspan">y competitivo.</span></p><p class=3D"awdiv" style=3D"margin-ri= ght:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"color:#767171">5.= </span><span class=3D"awspan" style=3D"font-weight:bold; color:#767171">Con= flicto de intereses</span></p><p class=3D"awdiv" style=3D"margin-right:1pt;= margin-left:1pt"><span class=3D"awspan">Los</span><span class=3D"awspan" s= tyle=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">autores</span>= <span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class= =3D"awspan">declaran</span><span class=3D"awspan" style=3D"letter-spacing:2= .1pt"> </span><span class=3D"awspan">que</span><span class=3D"awspan" style= =3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">no</span><span cla= ss=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan"= >existe</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span= ><span class=3D"awspan">conflicto</span><span class=3D"awspan" style=3D"let= ter-spacing:2.1pt"> </span><span class=3D"awspan">de</span><span class=3D"a= wspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">intere= ses</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><sp= an class=3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing= :2.1pt"> </span><span class=3D"awspan">relaci=C3=B3n</span><span class=3D"a= wspan" style=3D"letter-spacing:2.1pt"> </span><span class=3D"awspan">con</s= pan><span class=3D"awspan" style=3D"letter-spacing:2.1pt"> </span><span cla= ss=3D"awspan">el</span><span class=3D"awspan" style=3D"letter-spacing:2.1pt= "> </span><span class=3D"awspan">art=C3=ADculo presentado.</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"aws= pan" style=3D"font-weight:bold; color:#767171">6.Declaraci=C3=B3n de contri= buci=C3=B3n de los autores</span></p><p class=3D"awdiv" style=3D"margin-rig= ht:1pt; margin-left:1pt"><span class=3D"awspan">Todos autores contribuyeron= significativamente en la elaboraci=C3=B3n del art=C3=ADculo.</span></p><p = class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"= awspan" style=3D"font-weight:bold; color:#767171">7.Costos de financiamient= o</span><span class=3D"awspan" style=3D"font-weight:bold"> </span></p><p cl= ass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"aw= span">La</span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </s= pan><span class=3D"awspan">presente</span><span class=3D"awspan" style=3D"l= etter-spacing:-0.65pt"> </span><span class=3D"awspan">investigaci=C3=B3n</s= pan><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span c= lass=3D"awspan">fue</span><span class=3D"awspan" style=3D"letter-spacing:-0= .65pt"> </span><span class=3D"awspan">financiada</span><span class=3D"awspa= n" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">en</span= ><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span clas= s=3D"awspan">su</span><span class=3D"awspan" style=3D"letter-spacing:-0.65p= t"> </span><span class=3D"awspan">totalidad</span><span class=3D"awspan" st= yle=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">con</span><sp= an class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D= "awspan">fondos</span><span class=3D"awspan" style=3D"letter-spacing:-0.65p= t"> </span><span class=3D"awspan">propios</span><span class=3D"awspan" styl= e=3D"letter-spacing:-0.65pt"> </span><span class=3D"awspan">de</span><span = class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </span><span class=3D"aw= span">los</span><span class=3D"awspan" style=3D"letter-spacing:-0.65pt"> </= span><span class=3D"awspan">autores.</span></p><p class=3D"awdiv" style=3D"= margin-right:1pt; margin-left:1pt"><span class=3D"awspan" style=3D"font-wei= ght:bold; color:#767171">8.Referencias bibliogr=C3=A1ficas</span></p><p cla= ss=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"ref1"></a= ><span class=3D"awspan">Barona-L=C3=B3pez, N. E., Delgado-Ponce, M., & = Bonifaz-Tacuri, A. J. (2022). Software contable como herramienta de optimiz= aci=C3=B3n de procesos financieros, contables y administrativos. </span><sp= an class=3D"awspan" style=3D"font-style:italic">Revista Interdisciplinaria = de Humanidades, Educaci=C3=B3n, Ciencia y Tecnolog=C3=ADa, 8</span><span cl= ass=3D"awspan">(4), 826-843. </span><a href=3D"https://doi.org/10.35381/cm.= v8i4.890" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style= =3D"margin-right:1pt; margin-left:1pt"><a href=3D"https://doi.org/10.35381/= cm.v8i4.890" style=3D"text-decoration:none"><span class=3D"awspan" style=3D= "text-decoration:underline">https://doi.org/10.35381/cm.v8i4.890</span></a>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D= "ref2"></a><span class=3D"awspan">Berrones Paguay, A. V. (2020). Influencia= de las tecnolog=C3=ADas de informaci=C3=B3n en los procesos contables de l= as organizaciones. </span><span class=3D"awspan" style=3D"font-style:italic= ">Revista de Investigaci=C3=B3n Sigma, 7</span><span class=3D"awspan">(1), = 22-28. </span><a href=3D"https://doi.org/10.24133/sigma.v7i01.1845" style= =3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt"><a href=3D"https://doi.org/10.24133/sigma.v7i01.1845"= style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decora= tion:underline">https://doi.org/10.24133/sigma.v7i01.1845</span></a></p><p = class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"ref3">= </a><span class=3D"awspan">Candia L=C3=B3pez, J. C. (2023). Competencias di= gitales en la educaci=C3=B3n superior. </span><span class=3D"awspan" style= =3D"font-style:italic">Revista de Investigaci=C3=B3n en Ciencias de la Educ= aci=C3=B3n Horizontes, 7</span><span class=3D"awspan">(29), 1548=E2=80=9315= 63. </span><a href=3D"https://doi.org/10.33996/revistahorizontes.v7i29.612"= style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-= right:1pt; margin-left:1pt"><a href=3D"https://doi.org/10.33996/revistahori= zontes.v7i29.612" style=3D"text-decoration:none"><span class=3D"awspan" sty= le=3D"text-decoration:underline">https://doi.org/10.33996/revistahorizontes= .v7i29.612</span></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt"><a id=3D"ref4"></a><span class=3D"awspan">Cevallos-=C3=81lava,= S. P., Guerrero-Herrera, G. L., Guaigua-Guaigua, J. M., & Martinez-Per= ez, O. (2024). Desarrollo de las competencias tributarias y el uso de las T= ICS en los estudiantes de segundo de bachillerato t=C3=A9cnico en contabili= dad. </span><span class=3D"awspan" style=3D"font-style:italic">MQR Investig= ar, 8</span><span class=3D"awspan">(3), 1866=E2=80=931891. </span><a href= =3D"https://doi.org/10.56048/MQR20225.8.3.2024.1866-1891" style=3D"text-dec= oration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-= left:1pt"><a href=3D"https://doi.org/10.56048/MQR20225.8.3.2024.1866-1891" = style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decorat= ion:underline">https://doi.org/10.56048/MQR20225.8.3.2024.1866-1891</span><= /a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id= =3D"ref5"></a><span class=3D"awspan">Condori-Ojeda, P. (2020). </span><span= class=3D"awspan" style=3D"font-style:italic">Universo, poblaci=C3=B3n y mu= estra. </span><span class=3D"awspan">Curso Taller</span><span class=3D"awsp= an" style=3D"font-style:italic">.</span><span class=3D"awspan"> </span><a h= ref=3D"https://www.aacademica.org/cporfirio/18" style=3D"text-decoration:no= ne"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; = margin-bottom:10pt"><a href=3D"https://www.aacademica.org/cporfirio/18" sty= le=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decoration= :underline">https://www.aacademica.org/cporfirio/18</span></a></p><p style= =3D"margin-right:1pt; margin-left:1pt; margin-bottom:10pt"><span class=3D"a= wspan">  </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt; font-size:11pt"><span style=3D"height:0pt; display:block; posi= tion:absolute; z-index:38"><img src=3D"data:image/jpeg;base64,/9j/4AAQSkZJR= 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D. (2022). Herramientas digitales en el aprendizaje y su re= laci=C3=B3n con las habilidades creativas de los estudiantes. </span><span = class=3D"awspan" style=3D"font-style:italic">Revista Cient=C3=ADfica Sinaps= is, 2</span><span class=3D"awspan">(21). </span><a href=3D"https://www.rese= archgate.net/publication/367123941_Herramientas_digitales_en_el_aprendizaje= _y_su_relacion_con_las_habilidades_creativas_de_los_estudiantes" style=3D"t= ext-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; = margin-left:1pt"><a href=3D"https://www.researchgate.net/publication/367123= 941_Herramientas_digitales_en_el_aprendizaje_y_su_relacion_con_las_habilida= des_creativas_de_los_estudiantes" style=3D"text-decoration:none"><span clas= s=3D"awspan" style=3D"text-decoration:underline">https://www.researchgate.n= et/publication/367123941_Herramientas_digitales_e</span></a><a href=3D"http= s://www.researchgate.net/publication/367123941_Herramientas_digitales_en_el= _aprendizaje_y_su_relacion_con_las_habilidades_creativas_de_los_estudiantes= " style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt"><a href=3D"https://www.researchgate.net/public= ation/367123941_Herramientas_digitales_en_el_aprendizaje_y_su_relacion_con_= las_habilidades_creativas_de_los_estudiantes" style=3D"text-decoration:none= "><span class=3D"awspan" style=3D"text-decoration:underline">n_el_aprendiza= je_y_su_relacion_con_las_habilidades_creativas_de_los_estudia</span></a><a = href=3D"https://www.researchgate.net/publication/367123941_Herramientas_dig= itales_en_el_aprendizaje_y_su_relacion_con_las_habilidades_creativas_de_los= _estudiantes" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" sty= le=3D"margin-right:1pt; margin-left:1pt"><a href=3D"https://www.researchgat= e.net/publication/367123941_Herramientas_digitales_en_el_aprendizaje_y_su_r= elacion_con_las_habilidades_creativas_de_los_estudiantes" style=3D"text-dec= oration:none"><span class=3D"awspan" style=3D"text-decoration:underline">nt= es</span></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:= 1pt"><a id=3D"ref7"></a><span class=3D"awspan">Espinosa Cevallos, P. A. (20= 23). Desarrollo de competencias digitales en docentes y estudiantes: retos = y oportunidades. </span><span class=3D"awspan" style=3D"font-style:italic">= Revista Ingenio Global, 2</span><span class=3D"awspan">(2), 55=E2=80=9367. = </span><a href=3D"https://doi.org/10.62943/rig.v2n2.2023.66" style=3D"text-= decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; marg= in-left:1pt"><a href=3D"https://doi.org/10.62943/rig.v2n2.2023.66" style=3D= "text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:unde= rline">https://doi.org/10.62943/rig.v2n2.2023.66</span></a></p><p class=3D"= awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"ref8"></a><span= class=3D"awspan">Guill=C3=A9n Merl=C3=ADn, J., & Tosca Maga=C3=B1a, S.= (2021). Importancia de las TIC en el sistema contable empresarial. </span>= <span class=3D"awspan" style=3D"font-style:italic">Publicaciones e Investig= aci=C3=B3n, 15</span><span class=3D"awspan">(3). </span><a href=3D"https://= doi.org/10.22490/25394088.5558" style=3D"text-decoration:none"></a></p><p c= lass=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"https= ://doi.org/10.22490/25394088.5558" style=3D"text-decoration:none"><span cla= ss=3D"awspan" style=3D"text-decoration:underline">https://doi.org/10.22490/= 25394088.5558</span></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; m= argin-left:1pt"><a id=3D"ref9"></a><span class=3D"awspan">J=C3=A1uregui Cam= pos, V. S., Polar Cepeda, J. F., & Diaz Centeno, L. V. (2022). Excel co= mo estrategia de ense=C3=B1anza-aprendizaje de los estados financieros en l= a especialidad de Contabilidad. </span><span class=3D"awspan" style=3D"font= -style:italic">Revista de Investigaci=C3=B3n en Ciencias de la Educaci=C3= =B3n, Horizontes, 6</span><span class=3D"awspan">(22), 291=E2=80=93296. </s= pan><a href=3D"https://doi.org/10.33996/revistahorizontes.v6i22.336" style= =3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:= 1pt; margin-left:1pt"><a href=3D"https://doi.org/10.33996/revistahorizontes= .v6i22.336" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"= text-decoration:underline">https://doi.org/10.33996/revistahorizontes.v6i22= .336</span></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-lef= t:1pt"><a id=3D"ref10"></a><span class=3D"awspan">Ministerio de Educaci=C3= =B3n [MINEDUC]. (2024). </span><span class=3D"awspan" style=3D"font-style:i= talic">Bachillerato t=C3=A9cnico. </span><a href=3D"https://educacion.gob.e= c/bachillerato-tecnico/" style=3D"text-decoration:none"></a></p><p class=3D= "awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a href=3D"https://educ= acion.gob.ec/bachillerato-tecnico/" style=3D"text-decoration:none"><span cl= ass=3D"awspan" style=3D"text-decoration:underline">https://educacion.gob.ec= /bachillerato-tecnico/</span></a></p><p class=3D"awdiv" style=3D"margin-rig= ht:1pt; margin-left:1pt"><a id=3D"ref11"></a><span class=3D"awspan">Mite-Qu= into, G. Y., Vargas-Cercado, J. A., Franco-Solis, O. M., & Maliza-Cruz,= W. I. (2024). Uso de un software contable en el proceso de ense=C3=B1anza = del m=C3=B3dulo de paquete contable. </span><span class=3D"awspan" style=3D= "font-style:italic">593 Digital Publisher, 9</span><span class=3D"awspan">(= 2), 916-940. </span><a href=3D"https://doi.org/10.33386/593dp.2024.2.2389" = style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-r= ight:1pt; margin-left:1pt"><a href=3D"https://doi.org/10.33386/593dp.2024.2= .2389" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text-= decoration:underline">https://doi.org/10.33386/593dp.2024.2.2389</span></a>= </p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D= "ref12"></a><span class=3D"awspan">Moyano, L. A., Alvarado Ruiz, C. J., Alv= arado Loy, G. J., Mor=C3=A1n Caicedo, J. A., Garc=C3=ADa Su=C3=A1rez, A. E.= , & Proa=C3=B1o Cobos, M. L. (2024). El rol transformador de la tecnolo= g=C3=ADa: herramientas espec=C3=ADficas en el aprendizaje de la contabilida= d en el bachillerato t=C3=A9cnico. </span><span class=3D"awspan" style=3D"f= ont-style:italic">South Florida Journal of Development, 5</span><span class= =3D"awspan">(8), e4278. </span><a href=3D"https://doi.org/10.46932/sfjdv5n8= -023" style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"ma= rgin-right:1pt; margin-left:1pt"><a href=3D"https://doi.org/10.46932/sfjdv5= n8-023" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"text= -decoration:underline">https://doi.org/10.46932/sfjdv5n8-023</span></a></p>= <p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"ref= 13"></a><span class=3D"awspan">Organizaci=C3=B3n de las Naciones Unidas par= a la Educaci=C3=B3n, la Ciencia y la Cultura [UNESCO]. (2024). </span><span= class=3D"awspan" style=3D"font-style:italic">Qu=C3=A9 necesita saber acerc= a del aprendizaje digital y la transformaci=C3=B3n de la educaci=C3=B3n. </= span><a href=3D"https://www.unesco.org/es/digital-education/need-know" styl= e=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right= :1pt; margin-left:1pt"><a href=3D"https://www.unesco.org/es/digital-educati= on/need-know" style=3D"text-decoration:none"><span class=3D"awspan" style= =3D"text-decoration:underline">https://www.unesco.org/es/digital-</span></a= ><a href=3D"https://www.unesco.org/es/digital-education/need-know" style=3D= "text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt= ; margin-left:1pt"><a href=3D"https://www.unesco.org/es/digital-education/n= eed-know" style=3D"text-decoration:none"><span class=3D"awspan" style=3D"te= xt-decoration:underline">education/need-know</span></a></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><a id=3D"ref14"></a><span cl= ass=3D"awspan">Rigo, D., & Rovere, R. (2021). El compromiso acad=C3=A9m= ico estudiantil presente en una educaci=C3=B3n expandida por el uso de las = TIC. </span><span class=3D"awspan" style=3D"font-style:italic">Revista Andi= na de Educaci=C3=B3n</span><span class=3D"awspan">, </span><span class=3D"a= wspan" style=3D"font-style:italic">4</span><span class=3D"awspan">(2), 46= =E2=80=9355. </span><a href=3D"https://doi.org/10.32719/26312816.2021.4.2.6= " style=3D"text-decoration:none"></a></p><p class=3D"awdiv" style=3D"margin= -right:1pt; margin-left:1pt; margin-bottom:10pt"><a href=3D"https://doi.org= /10.32719/26312816.2021.4.2.6" style=3D"text-decoration:none"><span class= =3D"awspan" style=3D"text-decoration:underline">https://doi.org/10.32719/26= 312816.2021.4.2.6</span></a></p><p class=3D"awdiv" style=3D"margin-right:1p= t; margin-left:1pt; font-size:11pt"><span style=3D"height:0pt; display:bloc= k; position:absolute; z-index:40"><img src=3D"data:image/jpeg;base64,/9j/4A= 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style=3D"color:#ffffff">ISSN: </span><span class=3D"aws= pan" style=3D"font-weight:bold; color:#ffffff">2602-8506</span><span class= =3D"awspan" style=3D"color:#ffffff">Vol. 9 No.2, pp. 6 =E2=80=93 23, abril = =E2=80=93 junio</span><span class=3D"awspan" style=3D"color:#ffffff"> = </span><span class=3D"awspan" style=3D"color:#ffffff">2025Revista en Cienc= ias sociales y humanidadesArt=C3=ADculo original</span></p><p class=3D"awdi= v" style=3D"margin-right:1pt; margin-left:1pt"><span><svg font-family=3D"Ti= mes New Roman" font-size=3D"16" height=3D"36" version=3D"1.1" width=3D"210.= 64" xmlns=3D"http://www.w3.org/2000/svg" style=3D"width:210.64px; height:36= px; font-family:'Times New Roman'; font-size:16px" xmlns:xlink=3D"http://ww= w.w3.org/1999/xlink"><defs /><g><g><path d=3D"M0,0 L210,0 L210,0 L210,36 L2= 10,36 L0,36 Z" fill=3D"#7d7d7d" fill-rule=3D"evenodd" /></g></g></svg></spa= n></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt; font-s= ize:11pt"><span class=3D"awspan" style=3D"font-family:Ebrima; font-size:11p= t; color:#ffffff">www.visionariodigital.org</span></p><div style=3D"margin-= right:0.35pt; margin-left:0.35pt; border:0.75pt solid #ffffff; clear:both">= <p class=3D"awdiv" style=3D"font-size:9pt; background-color:#ffffff"><span>=  </span></p><p class=3D"awdiv" style=3D"font-size:8pt; background-colo= r:#ffffff"><span class=3D"awspan" style=3D"font-size:8pt; font-style:italic= ">Esta revista est=C3=A1 protegida bajo una licencia Creative Commons en la= 4.0 International. 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S. (2023). Aprendizaje Basado en Competencias (AB= C) para la producci=C3=B3n cient=C3=ADfica en estudiantes universitarios de= Ica. </span><span class=3D"awspan" style=3D"font-style:italic">Revista Mes= oamericana de Investigaci=C3=B3n, 3</span><span class=3D"awspan">(3), 1-7. = </span><a href=3D"https://doi.org/10.31644/RMI.V3N3.2023.A06" style=3D"text= -decoration:none"></a></p><p class=3D"awdiv" style=3D"margin-right:1pt; mar= gin-left:1pt"><a href=3D"https://doi.org/10.31644/RMI.V3N3.2023.A06" style= =3D"text-decoration:none"><span class=3D"awspan" style=3D"text-decoration:u= nderline">https://doi.org/10.31644/RMI.V3N3.2023.A06</span></a></p><p class= =3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span class=3D"awspa= n"> </span></p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-le= ft:1pt; margin-bottom:10pt"><span style=3D"height:0pt; display:block; posit= ion:absolute; z-index:42"><img src=3D"data:image/jpeg;base64,/9j/4AAQSkZJRg= 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=3D"awspan" style=3D"letter-spacing:4.35pt"> </span><span class=3D"awspan">= se</span><span class=3D"awspan" style=3D"letter-spacing:4.35pt"> </span><sp= an class=3D"awspan">publica</span><span class=3D"awspan" style=3D"letter-sp= acing:4.35pt"> </span><span class=3D"awspan">es</span><span class=3D"awspan= " style=3D"letter-spacing:4.35pt"> </span><span class=3D"awspan">de</span><= span class=3D"awspan" style=3D"letter-spacing:4.35pt"> </span><span class= =3D"awspan">exclusiva</span><span class=3D"awspan" style=3D"letter-spacing:= 4.35pt"> </span><span class=3D"awspan">responsabilidad</span><span class=3D= "awspan" style=3D"letter-spacing:4.35pt"> </span><span class=3D"awspan">de<= /span><span class=3D"awspan" style=3D"letter-spacing:4.35pt"> </span><span = class=3D"awspan">los</span><span class=3D"awspan" style=3D"letter-spacing:4= .35pt"> </span><span class=3D"awspan">autores</span><span class=3D"awspan" = style=3D"letter-spacing:4.35pt"> </span><span class=3D"awspan">y</span><spa= n class=3D"awspan" style=3D"letter-spacing:4.35pt"> </span><span class=3D"a= wspan">no necesariamente reflejan el pensamiento de la </span><span class= =3D"awspan" style=3D"font-weight:bold">Revista Visionario Digital.</span></= p><p class=3D"awdiv" style=3D"margin-right:1pt; margin-left:1pt"><span clas= s=3D"awspan">El</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt= "> </span><span class=3D"awspan">art=C3=ADculo</span><span class=3D"awspan"= style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">queda</span= ><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class= =3D"awspan">en</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"= > </span><span class=3D"awspan">propiedad</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">de</span><span c= lass=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awsp= an">la</span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span= ><span class=3D"awspan">revista</span><span class=3D"awspan" style=3D"lette= r-spacing:0.35pt"> </span><span class=3D"awspan">y,</span><span class=3D"aw= span" style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">por</s= pan><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span cl= ass=3D"awspan">tanto,</span><span class=3D"awspan" style=3D"letter-spacing:= 0.35pt"> </span><span class=3D"awspan">su</span><span class=3D"awspan" styl= e=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">publicaci=C3=B3n= </span><span class=3D"awspan" style=3D"letter-spacing:0.35pt"> </span><span= class=3D"awspan">parcial</span><span class=3D"awspan" style=3D"letter-spac= ing:0.35pt"> </span><span class=3D"awspan">y/o</span><span class=3D"awspan"= style=3D"letter-spacing:0.35pt"> </span><span class=3D"awspan">total en ot= ro medio tiene que ser autorizado por el director de la </span><span class= =3D"awspan" style=3D"font-weight:bold">Revista Visionario Digital.</span></= 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