Development of Learning in Higher Education through Effective Thinking: Case Study of the Accounting and Audit Career in Uniandes, Puyo, Ecuador

Abstract

The research topic arose from the need for students of the Accounting and Audit career to improve their level of learning, not only in terms of memorizing contents of subjects but also understanding them. It was found that these students have difficulties in learning the accounting knowledge of costs; for them it is extremely complex to understand the elements that make up the costs, resulting in lack of ability to determine the correct calculation of the cost of products and services, which in hand alters the results of accounting exercises. Hence, this research aims at developing student learning in the Accounting and Auditing career of the Universidad Regional Autónoma de Los Andes, Puyo, using teaching methods that promote effective thinking on the subject of Accounting Processes of Industrial Companies I and II. Documentary analysis and a diagnosis were conducted. By means of a set of didactic actions in the classroom based on effective thinking, higher learning results were obtained by these students. Results were corroborated by contrasting the initial and final learning diagnosis achieved in this subject.