Accounting 4.0: exploring the experiences of high school students in digitalized educational environments

Abstract

Introduction. This study analyses the impact of digitalization in the teaching of accounting in high school and its influence on the development of digital and accounting skills in students. The general objective was to evaluate how the implementation of digital tools and active methodologies affects the academic training of future accountants. The research problem lies in the uncertainty about the effectiveness of digitalized education in accounting and in preparing students for the labor market. A quantitative methodology with a non-experimental, cross-sectional, and correlational design was used. The sample consisted of 115 students from the Tena National Educational Unit, and a survey with a Likert scale was applied to measure their perception of digital learning. The analysis included an ordinal logistic regression, which showed that digitalization has a significant effect on the development of accounting skills (p < 0.001). The conclusions indicate that digitalization improves accounting understanding, but there are challenges in teacher training and in the practical application of the knowledge acquired. It is recommended to strengthen training in accounting software, diversify digital methodologies and guarantee equitable access to technology, to optimize accounting teaching in digital environments. General area of study: education. Specific area of study: Digital Environments. Type of study: Original article