Evaluation model for teaching-learning methods in higher education: the case of accounting sciences

Abstract

At present, optimizing teaching methods in accounting ensures future professionals to meet the demands of digital transformation. From this standpoint, the study examined students’ perceptions of the teaching-learning methods used in the Managerial Accounting program at the Faculty of Accounting and Financial Sciences of the National University of San Agustín in Arequipa, Peru. The research was grounded in the constructivist paradigm and followed an exploratory sequential design (DEXPLIS). A structured survey comprising eight theoretical dimensions was used for data collection. The population consisted of all 144 students enrolled in the program so that no sampling techniques were applied. Statistical analysis was carried out in five stages: reliability analysis, descriptive statistics, exploratory factor analysis, Promax oblique rotation, and correspondence analysis. The findings indicated a positive perception of the pedagogical strategies developed. The most prevalent dimensions were external practical activities and the systematization of knowledge. Overall, despite the effectiveness of established teaching practices, teaching-learning processes can still be improved through the identification of areas of opportunity supported by multimodal teaching resources.