Virtual Learning Objects in the teaching of Financial Accounting II of the Accounting and Auditing Career at Técnica del Norte University

Abstract

Just as the use of Information and Communication Technologies has increased in education, one of the problems still present is the ignorance of strategies such as the use of (VLO) Virtual Learning Objects: their characteristics, construction process and strategies to achieve incorporation into academic activities; which implies a challenge for professors when introducing them into the classroom. This research proposes interactive strategies using VLO for the Accounting and Auditing Career at Técnica del Norte University (UTN). Through a quantitative study of documentary, descriptive scope, non-experimental and comparative nature, it was possible to show that the way students learn is different; because the master class is not enough to strengthen their learning, but it requires instruments that allow them to interact, collaborate and participate actively. As a result, an implementation proposal was generated, which integrates the VLO for the Financial Accounting II subject and its use in the teaching-learning processes inside and outside the classroom, creating a learning environment that mixes face-to-face and virtual activities that promote self-learning, motivation and collaborative work: this requires the professors to put their best effort into strengthening their digital and social skills that allow them to generate a more active collaboration environment to achieve comprehensive learning to design, create and apply new interactive strategies.