Didactic strategies and learning in accounting: a qualitative study at CUR BICU El Rama

Abstract

In higher education, limitations persist in the implementation of didactic strategies that foster active and meaningful learning, due to the predominance of traditional practices centered on the transmission of content. In the Public Accounting and Finance program at the Regional University Center of Bluefields Indian and Caribbean University, El Rama, this situation highlights the need to strengthen teaching practices through innovative approaches. However, there is a lack of contextualized analysis to understand how these strategies are applied and characterized in this specific environment. The general objective of this research was to describe the didactic strategies used by professors, characterize them, and propose innovative alternatives aimed at improving teaching. The study was developed under a qualitative, descriptive, and cross-sectional approach, using structured interviews, non-participant observation, and focus groups as data collection techniques. The triangulation of these sources ensured the credibility and reliability of the results. Among the most relevant findings, a diversity of didactic strategies was identified, such as lectures, group work, and case studies, whose selection depends on student characteristics, available resources, and lesson objectives. However, their application is not systematic and retains traditional features, limiting the development of student-centered approaches. In this sense, the study identifies the need to strengthen didactic planning, the integration of active methodologies, and pedagogical training for faculty as key elements to improve teaching in university accounting education.