Business and accounting simulator: Pedagogical strategy to learn in real information environments

Abstract

In this document, we show the design of a business and accounting simulator as a pedagogical strategy for the teaching of Public Accounting in the framework of information and communication technologies (ICT), in order that students of this profession learn to develop in real information environments, the accounting process that leads to the preparation and analysis of financial statements, as well as the preparation and presentation of tax returns in Colombia. The simulator is the result of a diagnosis made to a population of 74 students in the last semester of the Public Accounting program of the Comfenalco University Technology Foundation during the second academic period of 2012. It was found that students have problems in developing the accounting process and tributary in real information environments