Evaluación del ABP como metodología para el aprendizaje de contabilidad en contraste con metodologías tradicionales Evaluation of PBL as a methodology for learning accounting in contrast to traditional methodologies
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El Aprendizaje Basado en Proyectos (ABP) constituye una metodología activa orientada a integrar conocimientos teóricos con situaciones prácticas y contextualizadas. El objetivo de esta investigación fue analizar las percepciones de estudiantes y docentes de bachillerato técnico en contabilidad respecto al ABP y la metodología tradicional, considerando dimensiones relacionadas con la comprensión conceptual, la aplicación práctica del conocimiento y la motivación. Se desarrolló un estudio cuantitativo, no experimental, transversal y comparativo, con una muestra no probabilística de 90 participantes, conformada por 60 estudiantes y 30 docentes. Se aplicó un cuestionario estructurado de 21 ítems, principalmente mediante una escala Likert de cinco niveles. Para el análisis inferencial se utilizó la prueba U de Mann–Whitney, con corrección de Holm para comparaciones múltiples y correlación biserial de rangos como medida del tamaño del efecto. En el grupo asociado con el ABP, 18 de los 20 indicadores analizados no presentaron diferencias estadísticamente significativas entre estudiantes y docentes, evidenciando un patrón de mayor convergencia perceptual. En contraste, en la metodología tradicional se identificaron diferencias significativas en los 20 indicadores, con tamaños del efecto grandes y valoraciones sistemáticamente superiores entre los docentes. Los resultados muestran que el ABP se asocia con una mayor coincidencia entre las percepciones de estudiantes y docentes, mientras que la metodología tradicional presenta una marcada divergencia entre ambos grupos. Estos hallazgos aportan evidencia para orientar estrategias pedagógicas contextualizadas y participativas en la enseñanza de la contabilidad
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