CRITICAL FACTORS OF ACCOUNTING LEARNING AND THE METHODOLOGICAL STRATEGIES USED BY TEACHERS

In recent years, there has been a change in how accounting is taught, recognizing that students learn more effectively when information is presented practically and when they are allowed to apply what they have learned to real situations. This study aims to identify and analyse the critical factors affecting the learning of accounting students at a university in southern Chile, providing a comprehensive understanding of how different teaching methodologies and external factors impact student performance. Additionally, this study seeks to identify the strategies used by teachers and to assess the extent of innovation in their methodologies, exploring how these practices influence student engagement and learning outcomes. For this, a mixed exploratory research methodology was applied, using as instruments for collecting data, a survey applied to students, and an in-depth interview with four teachers who teach accounting subjects. These were carried out at the end of the pandemic and thus may be influenced by teaching processes that were less rigorous and more flexible. The analysis of the data reveals that the only variables that significantly impact the probability of students passing or failing an accounting course are the student's interest in the subject and the perceived difficulty of the course and the time dedicated to the study. All the above makes this a relevant study as it opens the door to research the design of new accounting teaching methods.