Publicación:

La Gamificación y las TIC como estrategia de aprendizaje de las NIIF en los estudiantes Contaduría Pública. Caso de estudio Universidad Cooperativa de Colombia

Resumen

The learning of International Financial Reporting Standards (IFRS) represents a challenge for teaching in Public Accounting programs, since international accounting requires the homologation of accounting policies and practices; therefore, it leads to a complex process of implementation and skills in students. Hence, universities create the need to make a methodological change in teaching through strategic alternatives for learning through the gamification and use of ICT taking into account the globalization framework in which the country is framed. The purpose of this article is to propose a didactic strategy for learning the international standard in the first semester students of the Public Accounting program of the Universidad Cooperativa de Colombia. It was identified that through gamification and use of ICT students showed greater interest and interpretation in learning the norm.