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Research Article - (2023) Volume 31, Issue 6

Learning and Knowledge Technologies as Strategies in the Training of Public Accountants
Deixy Ximena Ramos Rivadeneira*, Javier Alejandro Jiménez Toledo and Sandra Lucia Goyes
Department of Technical Education, Universidad CESMAG, Colombia
*Correspondence: Deixy Ximena Ramos Rivadeneira, Department of Technical Education, Universidad CESMAG, Colombia, Email:

Received: 30-Nov-2022, Manuscript No. IPQPC-23-15374; Editor assigned: 02-Dec-2022, Pre QC No. IPQPC-23-15374 (PQ); Reviewed: 16-Dec-2022, QC No. IPQPC-23-15374; Revised: 21-Dec-2022, Manuscript No. IPQPC-23-15374 (R); Published: 28-Dec-2022, DOI: 10.36648/1479-1064.22.31.43


Background: This article presents the results of implementing existing software tools in the accounting field. The teaching processes regarding the use of Learning and Knowledge Technologies (TAC) in the university environment, and very specifically, in what has to do with the pedagogical integration of the same in the curriculum is deficient and disjointed with the current technological development. Thus, in the different curricula of professional programs of Public Accounting and related, the courses related to computer automation processes are oriented only towards the management of computer science and accounting software and the great diversity of existing applications that would undoubtedly directly benefit the student to know the potential of these in their future accounting practice is not taken into account. Strengthen the various skills of a Public Accountant in training through Learning and Knowledge Technologies (TAC), under the hypothesis of developing skills in the accounting field through TACs. The research was developed using a quantitative approach, an empirical analytical method, with a type of descriptive research under an experimental design based on G1 × O1 and G2-O2, three phases were defined. In the first phase, the characterization of the existing software tools in the accounting field was carried out. In the second phase, their relevance was determined. In the third phase, performance was evaluated and then classified in a repository. The data obtained were analyzed with parametric analysis techniques through which it was found that the difference in quantitative results in the academic process between the experimental and control groups was statistically significant, which concluded the success of the experimental treatment. The use of CT scans in the classroom by the experimental group resulted in an improvement in their academic performance compared to the control group, strengthening their self-learning processes and facilitating the development of cognitive functions and skills necessary in the exercise of their accounting profession. This research supports and strengthens the work skills developed in the classroom for public accounting students. The tool TAC is developed from the request made by the radiometry laboratory as a first phase and a second phase is necessary for validation with experts.


Public accountant; Accounting training; Accounting software; Abilities; Learning and knowledge technologies


The applicability of software in the environment, as a management tool, in many fields and tasks of the human being, is undoubtedly a fundamental activity in the training and professional action of many disciplines, which helped with the automation of processes defend the results of disciplinary performance.

It is imperative to explore new methodological tools in the training of professionals, according to the current learning scenario, supplying new elements that involve more participatory and collaborative methods for students, the integration of new teaching methodologies in universities is a topic as useful as necessary to train professionals in tune with a current world [1].

Thus, new technologies and innovation in learning allow a significant increase in the amount of communication between the teacher and his students regardless of time and space [2].

In this way, technologies in education are tools that support teaching learning processes and help the growth of knowledge, the strengthening of the training of professionals in teaching and the improvement of the quality of education [3].

The use of active methodologies can favor the learning process through constructive thoughts, such as an action-reflection-action procedure, in which the student actively positions himself in relation to his learning, noticing the practice through the resolution of a problem, inciting the search for possible solutions [4].

The use of technology in the classroom could promote active learning (for example, exercises and/or simulations can be performed in which the student actively participates), and even more so the student can continue with the learning task in a striking and sometimes lively way outside the classroom [5].

One of the most relevant findings of the research is the impact of CT scans on student motivation and concentration, joining the dynamic and interactive possibilities to teach concepts that CT scans have (such as using animations, performing simulations, etc.), so they go beyond the treatment of digital skills for the functional management of ICT [6].

In this sense, knowing how to appreciate oneself and take advantage of the passing of the world, is an important axis since, this universe is full of experiences that over time can change in very useful learning during different contexts [7,8].

In the same way, an era is expected in which they are digitally literate and thus expand competences, such as lifelong learning, and hence the urgency that universities are responsible for containing in their curriculum and in their educational practice active teachings that allow students to achieve skills that are necessary in their lives [9].

Today the application of software, as a service tool in various fields of human action, is perhaps an important task in the training and professional practice of several disciplines that, assisted in the automation of processes, strengthen the results of disciplinary performance [9].

Therefore, the development of Learning and Knowledge Technologies (TAC) play an important role in the training of many professionals, including the public accountant, who for his accounting practice requires existing software tools in the accounting field, in order to strengthen the various skills.

In recent years, the importance of developing research skills and abilities in the training of public accounting professionals has been seen, so that they can face various situations that allow them to acquire specific skills such as: Identifying and solving problems [10].

The teaching processes regarding the use of Learning and Knowledge Technologies (TAC) in the university environment, and very specifically, in what has to do with the pedagogical integration of the same in the curriculum is deficient and disjointed with the current technological development.

Thus, in the different curricula of professional programs of Public Accounting and related, the courses related to computerized automation processes are oriented only towards the management of computer science and accounting software (usually one or two in all university training) and does not take into account the great diversity of existing applications that would undoubtedly directly benefit the student to know the potential of these in their future accounting practice. that is why, in the face of the vertiginous social changes such as those currently being experienced and in the face of the challenges that the global context poses, educational practices cannot remain static [11], for this reason, that in the face of the vertiginous social changes such as those currently being experienced and in the face of the challenges that the global context poses, educational practices cannot remain static. Therefore, the purpose of this study is to develop skills in accounting training, based on Learning and Knowledge Technologies.

In addition, being an accounting activity to manage the financial information of natural or legal persons in a systematized, centralized and simplified way, many of its professionals are unaware of the benefits and applications built with support in Cloud Computing, Bigdata, Datamining, Apps, ecommerce, Machine Learning, Artificial Intelligence, among others, missing out on Information and Communications Technologies (ICT) at the service of learning and knowledge acquisition (TAC).

In turn, learning and knowledge technologies are tools for the realization of activities for learning and the analysis of the surrounding reality by the student is to direct towards formative uses for both teachers and students in order to learn effectively [12].

Therefore, an area of interest in the training of all public accounting professionals are TACs, especially software tools, due to their importance in optimizing the control and productivity elements that involve analysis and interpretation of information generated by the computerized procedures carried out in the company [13].

One of the main theoretical foundations necessary to support this research revolves around pedagogical strategies in the teaching and learning process. To this end, a review of several scientific studies is made, especially those related to higher education educational environments, giving a perspective from the TAC.

This establishes a new association between technology and pedagogy, forging a new educational paradigm, where, among other aspects, distance, time and presence are not obstacles to participate in the teaching learning process. In the same way, the role of the teacher considered as the only source of knowledge, changes radically, since access to information through other means opens the possibility for the student to approach knowledge, to promote habits of autonomous learning and collaborative work, generating new actions, both for the teacher, as for the student and the new demands on institutions in terms of the provision of infrastructure and access to new educational resources [14,15], this forces to design environments and teaching and learning materials that move away from the transitive model of teaching and that give sufficient importance to the constructive processes on the part of the learner so that he reaches a significant learning [15].

If we learn to properly use TACs to motivate students, enhance their creativity and increase their multitasking skills, as well as to take advantage of the synergies between teachers and students, we will form an increased learning. In this increased learning, students, proactively, autonomously, guided by their curiosity towards lifelong learning, learn to take advantage of the extraordinary power of the Internet as a source of information, select and filter resources, become the protagonists of didactic methodologies and receive permanent stimuli [16].

The purpose of this study is to reinforce the skills inherent in the accounting training process of students through the use of TACs in order to propose new interaction scenarios that allow them to continue learning effectively with automated tools through which it is possible to validate their learning and at the same time facilitate the development of cognitive functions, skills and abilities necessary in the exercise of their accounting profession.

Likewise, Technological Innovation plays an increasingly important role both in the educational field and in the business field. The new knowledge economy, the information society and the globalization of markets require an important innovative effort from companies, which must be supported not only from public administrations, but from all organizations and entities that jointly participate and make up the Regional Innovation System [17].

This article is structured in five parts:

• The introduction, which includes elements of the theoretical framework, problem and importance of the research process;

• The technological component in education, where the theories of Learning and Knowledge Technologies (TAC) are conceptualized, and the importance of the technological component

• The methodology, which describes the phases used in the development of this study;

• The results, which show the research methodology proposed with the results achieved in the control and experimental group

• The conclusions and future work, which evidence the findings obtained and the next studies derived.

Related Works

Total Teaching is given at the formal and informal level by observing activities in the course of the environment and at any stage of the individual’s life cycle. These learnings are understood through knowledge, experiences, positive and/or negative experiences [18].

That is why, that the experience itself is the best way to learn, otherwise, it would not be our learning, but the one that other people who lived similar experiences have developed, we are protagonists of our history, only through our experiences we accept the errors or failures, we draw conclusions and move on, which means, that learning is to advance and grow in oneself, weighing the circumstances, obstacles and reflecting on each act we perform, in this way, we discover and experience the essence of curiosity, and consequently, of life [7].

Currently, the way of imparting knowledge has been analyzed and that is why new technological developments have emerged, focused on knowledge management, exploring expanding coverage to the public interested in learning, granting not only technical knowledge but also knowledge in the way of advertising and imparting it to new thoughts [19].

Thus, this means that teachers, in their training process, must not only handle technologies for novelty but understand that they will provide them to yude them to think, to explore what they are interested in learning; thus, it can voluntarily reject what it considers of little benefit so that its formation is established in a conscious learning that arises from the inquiry and use of collaborative, dynamic and metacognitive technological tools [20].

Likewise, there are various computational tools according to home profession, so that Learning and Knowledge Technologies (TAC) present a large number of interesting elements, some of them very useful but mostly unknown by the user in general and that could help even more the automation of several processes, so managers give these tools Zoho books is, without a doubt a good alternative for users, its environment groups, among other possibilities, the facilities of ordering, management that are very useful in the stages of information capture, editing and its implementation.

In any training process, methodology is of vital importance for the achievement of the objectives of the programs; the design of innovative methodological strategies are essential in the transformation of learning and training processes, since it contributes to ensuring the understanding of students of the world in which they live [21], such strategies must be adjusted to the learning needs of future public accountants, as educational tools to reach optimal learning. On the other hand, TACs are the product of the use of ICT, with the aim of learning in an effective way, through dynamics raised in digital technology, thanks to their attributes of interactivity, which makes the learner the protagonist of the construction of their own knowledge [22].

Therefore, the TACs in the teaching learning process exposes a series of issues to take into account: A continuous updating of knowledge, skills, processes, and strategies on educational content; a new conceptualization of teaching as a complex process in continuous change and lasting a lifetime; and finally, the generation of virtual learning environments. All this in order to transform learning in students [23].

Likewise, the application of the TAC with pedagogical tools relevant to the training needs, contribute to students being able to solve problems in complex and changing situations [6], through innovation training projects, in this sense we must talk about the incorporation of the TAC not only in the classroom, since this would be a technical process, but in learning methodologies [24], public accounting, like many other disciplines, has the viability to develop interesting projects for classes making productive use of these resources.

In this way these technologies applied to teaching and more specifically in the accounting area become innovative environments, with sufficient material endowment and a methodologically correct digital literacy and oriented to basic skills [25], they are a good resource for data processing and immediate interactiveness in the search for information.

Learning and knowledge technologies focused on the teaching learning process have become the main axis for the development of activities in university institutions [26], these technologies must be carried hand in hand with other accompaniment processes, in order to generate feedback environments for teachers and students. Learning with open educational resources allows students to unite with the use of technologies, these resources encourage opportunities of constant learning and encourage critical, creative and independent thinking, always centered on the student [27].

Of the above, it is necessary to include TACs in the teaching processes of public accounting students with the purpose of improving their learning, helping them to acquire specific skills that contribute to them being digitally competent [28], that is, that they learn to acquire knowledge, skills and attitudes that allow them to solve problems in an optimal and innovative way. Pérez Zúñiga, Mercado Lozano, Martínez García, Mena Hernández, and Partida Ibarra. In his article, the knowledge society and the information society as the cornerstone in educational technological innovation, he emphasizes that it is indispensable, from the teach ing perspective, to exploit these technological tools focused on learning and teaching both in the classroom and in virtual teaching, since the TAC have opened a new horizon towards a formative use that affects the teaching learning process. This study aims to learn more and better through the appropriate use of technology, which facilitates information management and access to knowledge [29,30].

Similarly, Gutiérrez in your article NTICx y TAC y gestión de la complejidad. It exposes the need for the presentation of Learning and Knowledge Technologies as a pedagogical monostrategy where they are not reduced to the practical and unique domain of a series of software tools, but rather to their integration into the development of knowledge [31,32].

Finally, Según Trigo cited por Verdulla, presents the importance of digital educational tools in a society where they are increasingly immersed in ICT and TAC, creating an attractive element that places the student in their closest context and adapts to human evolution. Since it is indisputable that the teacher plays an important role in the success of the teaching and learning processes, it is his job to be continuously updated, since adequate initial and ongoing training can be decisive for the smooth running of the education system [33].

Materials and Methods

The research process was carried out under the positivist paradigm, because it was directed from a nomothetic vision of the research, with a quantitative approach, because statistical techniques were implemented that allowed to demonstrate the hypotheses exposed, through an analytical empirical method since the data will be treated with statistical procedures and with an experimental design based on G1 × O1 and G2-O2, which contemplated two groups of students: An experimental group (G1), made up of sixth semester students of the Public Accounting Program of the CESMAG University (Colombia), belonging to the second academic period of 2020, to whom the experimental treatment (x) was applied, which consisted of the methodological proposal of the use of software tools in the accounting field based on Learning and Knowledge Technologies (TAC), and then apply a post test (O2) in order to determine the incidence of treatment. Where

G1 × O1

G2 – O2


G1: Experimental Group

G2: Control Group

O1: Post evaluation to the experimental group

O2: Methodological proposal

Likewise, there was a control group (G2), made up of 6th-semester students of the same program and university, corresponding to the first academic period of 2020, to whom the experimental treatment was not applied and, subsequently, an O2 posttest was applied. The data obtained were analyzed with the parametric analysis technique using the Student’s T distribution.

The study will initially be carried out from the Advanced Excel subject with students of 6 semesters of the Accounting program, day of the CESAMG University, who will be direct actors of the research process since the proposed experimental treatment will consist of the characterization, evaluation and validation of tools of different types of software such as online applications, desktop software, demos, triales, apps, cloud service, among others, that allow to support accounting administration and management processes in an automated way in accordance with both current technological development and trends in accounting training, thus forming a TAC repository that will have a permanent update policy and will become a reference that will keep its users informed of the various computational solutions that will be of great help both for students, teachers, professionals in the accounting area as well as for people and companies that require them.

This research, according to the definition of which proposes to decompose a whole into its parts to intensively analyze each of its components, as well as the relationships between themselves and with the whole, proposes the following phases: Preparation, collection of information or characterization, analysis and evaluation and generation of results that are described below.

Preparation Phase

This stage shaped the organization of the research project around the designed objectives. In this phase, the proposed and approved schedule of activities was carefully studied and adjusted according to the initial conditions of initialization of the project, taking into account the following activities:

• General planning

• Software tools for the accounting profession

• Validation

• Result

Information Collection or Characterization Phase

The characterization of the existing software tools in the accounting field was carried out by structuring appropriate search strings that include main tokens, synonyms, optional criteria, etc., with the purpose of making extended and deep searches in various general and specialized purpose engines. As a result of this phase, a classification of the tools will be obtained by various criteria such as type, function, cost, advantages, origin, support, help, among others.

Analysis and Evaluation Phase of TACs.

Once the tools have been characterized, inclusion and exemption criteria will be used according to the characteristics proposed by the TACs and thus determine their relevance as a support for the development of skills of the accounting training processes. In this phase, the tools considered as TAC support will also be evaluated with a group of students belonging to the 6th semester of Public accounting daytime of the CESMAG University in order to determine their applicability. Finally, the best performing tools will be published in a TAC repository which will be designed under management policies and constant updating.


Once the tools with TAC support were evaluated, they were validated with students of the Public Accounting program of the CESMAG University (Colombia), using a control group and an experimental one with the purpose of making a quantitative measurement according to the grades obtained. The latter were analyzed with statistical models that allowed to determine the correlation between them. The activities proposed for this purpose were:

.• Validation with experimental group and control:

− Application of existing software tools in the accounting field

− Application of post-tests to experimental groups and control

• Results:

− Tabulation

− Analysis

− Discussion of results

The research was carried out with two groups: Control and experimental. The first group was made up of 28 students of the 6th semester of the Public Accounting program of the CESMAG University of the daytime, corresponding to the first academic period of 2020, and the second group was made up of 23 students of the 6th semester of the same professional program, university and day, corresponding to the second academic period of 2020.

Initially, a characterization was made of both the control and the experimental group and whose data are shown in Table 1.

Table 1 shows that both the control and experimental groups have similar qualities both in terms of gender and in the number of students studying the academic space for the first time and also in the frequency of applications of software tools. In addition, it can be seen that there is a slight difference in the average ages of the groups, with the experimental being relatively younger than the control group.


Control Group Experimental group
Gender Male 62% Male 41%
Female 38% Female 59%
Average age (years) 23 years 21 years
Average who take the subject for the first time 97% 99%
Application of software tools (%) 4% 5%

Table 1: Characterization of both the control and experimental groups

Next, the search for the TAC tools (Learning and Knowledge Technologies) was carried-out in Table 2 you can see the categorization of some of them.

Tool Free Paid App-Line-Pc Definition
World Office   Equation Software PC It automatically posts according to current regulations.
Simple count   Equation Software PC Designed to facilitate billing processes.
Zoho books   Equation Cloud Software Controls the accounting of small and medium-sized companies.
Enneto   Equation Cloud Software It allows the issuance and modification of budgets, ordinary invoices.
SAP Business One   Equation Cloud and PC Software Among its functions is, the management of accounting, finance, sales, customer relations.
PGCONTA   Equation Software PC Supports the registration of single and multiple accounting entries.
EBP Equation   Software PC It allows the drafting of invoices and budgets.
Visionwin management Equation   Software PC Make quotes, orders, invoices, deductions, returns.
Mgest Equation   Cloud Software Facilitates administrative management.
Kubbos Equation   App Electronic invoicing program
Keme Equation   App Accounting application compatible with different types of databases
Count Equation   App Allows you to remember the key dates of the tax calendar

Table 2: TAC Tools

In Table 2 you can see the search for some learning and knowledge tools, where the name of the tool, type of license, type of software and a small definition are specified.

Then after the characterization of the groups and search for the tools, the research process was applied, which was the implementation of existing software tools in the accounting field, taking into account Figure 1, the control group did not apply experimental treatment and worked with the traditional teaching methodology and with the same teacher who directed the experimental process.

While the application of the research process was carried out, both the experimental group and the control group carried out four group workshops and four individual follow ups (for a total of eight evaluative tests) that finally formed part of the posttest questionnaire designed for this research.

The results for this evaluation process are shown in Figure 1 which evidences the number of correct answers obtained.


Figure 1: Correct Post-Test Questions

Figure 1 shows that the experimental group obtained a large number of correct answers than the control group in the development of the different evaluation activities proposed in this study (workshops individual follow ups).

To itself, a parametric analysis technique was applied through the probability distribution T of Student with which it is possible to verify a hypothesis examined the differences between two independent and small samples, which in research processes come from the data obtained by the control group compared to the experimental group and that for the present study was parameterized with a level of significance of 6% and whose results obtained by the Experimental group G1 has a statistical value T (3.452567434) greater than both the critical T value of a tail (1.9134761225) and the critical value for two tails (2.238145851) and the p value (for one and two tails) is less than 5%.

This leads to the conclusion that the difference in correct answers between the two groups for each unit of study is statistically significant for T=5% (Table 3).

Items Experimental group Control Group
Stocking 44,732 34,674
Variance 0,3834 16,820
Remarks 2,90,000 2,40,000
Grouped variance 10,574  
Hypothetical difference of means 0,0000  
Degrees of libertas 4,30,000  
Statistic T 3,43,247  
P (T<t) a queue    
Critical value of T (one tail) 18,124  
P (T<t) two queues 0,0012  
Critical value of T (two queues) 22,283  

Table 3: Student T-Test


The implementation of the software tools in the accounting field allowed students to focus on the understanding and solution of the proposed exercises from a procedural and non-instrumental point of view.

The didactic process, by conceiving learning and knowledge technologies as management tools, allowed students to have a vision of problem solving under a systemic approach.

As future work, the inclusion of these software tools in other courses of the Public Accounting program is contemplated, such as in accounting seminars, systematized accounting, among others.


The parametric analysis carried out shows that statistically there is a difference between the evaluative records obtained in this study; therefore, it was possible to demonstrate the incidence of the proposed research treatment, which was supported by software tool processes carried out in the experimental group compared to the classic didactics of teaching the computer component, carried out in a control group.

The number of erroneous procedures of both the control and experimental groups found in the post test are minimal, which determines the interest of the students in the topics proposed in the present study.

According to the results obtained and the process developed with each proposed exercise, it can be affirmed that algorithmic thinking is not exclusive to the computational field and can become a didactic strategy of both teaching and learning for all fields of education.

As a result of this study, currently the microcurritic of the subject of Advanced Excel has as its first unit “Software tools in the accounting field through TAC,” which thus turn it into a teaching/learning strategy that allows the professional of this field to have an additional tool to face probability situations of their object of study.


Ethical Approval and Consent to Participate

The study was approved by the Northeast-Newcastle and North Tyneside 2 Research Ethics Committee Ref. 21/NE/0103 and all methods were performed in accordance with the relevant guidelines and regulations including obtaining informed consent from all participants prior to participation.

Author’s Contributions

RH, TPvS and FJ developed the study methodology. RH, FJ and TPvS carried out the data collection with support from the BetterRx team. RH (background in psychology, health, education and human computer interaction) completed the data cleaning and data analysis with support from FJ (background in managing medical intervention research). RH wrote the manuscript with input from TPvS, CJA and VP. All authors read and approved the final manuscript.

Summary Table

What was already known on the topic:

• Overprescribing and polypharmacy pose a challenge to healthcare systems in terms of safe prescribing and effective use of resources.

• There is a lack of evidence for the clinical effects of polypharmacy for frail and elderly people (a higher risk group for potentially inappropriate prescribing).

• Clinical pharmacists are a new and developing workforce of primary care medication specialists who are working to identify and address overprescribing (particularly in vulnerable groups).

What this study added to our knowledge:

• There are several ways that clinical pharmacists may benefit from real-world insights into polypharmacy-related potential adverse events from historical patient record data.

• Clinical pharmacists do not currently feel well supported by their computer systems, largely due to being overwhelmed and with alerts for theoretical medical interactions that do not fit their workflow.

• Key themes related to data use and reservations about digital analytics tools were identified, including the need to support for clinicians’ understanding and confidence in the strengths, limitations and validity of modelled data to support patient care decision-making.


This work was supported by Health Data Research UK (Better prescribing in frail elderly people with polypharmacy: Learning from practice and nudging prescribers into better practice- BetterRx) and by the National Institute for Health Research (NIHR130581-Cluster randomised trial to improve antibiotic prescribing in primary care: Individualised knowledge support during consultation for general practitioners and patients– BRIT2). Funders were not directly involved in study design data collection, report writing or manuscript publication.

Availability of Data and Materials

The datasets used and/or analysed during the current study are available from the corresponding author on reasonable request.


The authors would like to thank all participants who attended the workshop. In addition, we would like to thank the Better Rx team at the University of Manchester for their assistance in organising and delivering the workshop. Armitage is supported by NIHR Manchester Biomedical Research Centre and the NIHR Greater Manchester Patient Safety Translational Research Centre.

Declaration of Interest



Citation: Rivadeneira DXR, Toledo JAJ, Goyes SL (2022) Learning and Knowledge Technologies as Strategies in the Training of Public Accountants. Qual Prim Care. 30:41854.

Copyright: © 2022 Rivadeneira DXR, et al. This is an open-access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.