Evaluación del ABP como metodología para el aprendizaje de contabilidad en contraste con metodologías tradicionales valuation of PBL as a methodology for learning accounting in contrast to traditional methodologies
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La presente investigación tuvo como objetivo analizar la efectividad del Aprendizaje Basado en Proyectos (ABP) en el desarrollo de competencias contables, en contraste con las metodologías tradicionales de enseñanza. El estudio se desarrolló bajo un enfoque cuantitativo, con diseño no experimental, comparativo y transversal, utilizando una encuesta estructurada aplicada a estudiantes y docentes de bachillerato técnico en contabilidad de la Unidad Educativa Babahuyus, en Babahoyo, Ecuador. La operacionalización de variables permitió evaluar dimensiones relacionadas con comprensión conceptual, aplicación práctica del conocimiento y motivación estudiantil. Los resultados evidenciaron percepciones favorables hacia el ABP, destacándose que más del 70% de estudiantes y docentes consideraron que esta metodología fortalece la comprensión de conceptos contables, la resolución de problemas, la participación activa y la preparación para el contexto laboral real. Asimismo, se identificó que el ABP promueve mayor autonomía, razonamiento contable y aprendizaje contextualizado mediante proyectos reales o simulados. Las correlaciones de Spearman realizadas mostraron asociaciones positivas bajas y no significativas entre algunas variables analizadas, sugiriendo que factores como el acompañamiento docente y la contextualización de actividades influyen en la efectividad del proceso formativo. Adicionalmente, la propuesta metodológica diseñada a partir de los hallazgos obtuvo un Índice de Satisfacción General (ISG) de 0.75 mediante la técnica de Iadov, reflejando una alta aceptación teórica y viabilidad para su futura implementación. Se concluye que el ABP representa una alternativa pedagógica pertinente para fortalecer la formación académica y profesional en contabilidad.
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