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The present investigation was carried out by means of the quantitative and cross-sectional method, its objective is to know the contribution of the instructional didactics of the accounting subject to the university educational quality of the students of the Department of Accounting of the University of Sonora, where the universe of study were the students of the Department of Accounting at the University of Sonora. For data collection an instrument (questionnaire) was used, which was elaborated in the Google forms application and sent to the students, from which we received 126 surveys which are considered the sample for the present investigation. A descriptive analysis was made of the data obtained, where the results show that the instructional didactics used in accounting contains a work structure that is perceived by the students as a didactics that contributes to the quality of education.
On March 17, 2020 it was announced in Mexico the existence of a virus called covid SARS-19 that was contagious and lethal, so measures were taken by the government to curb the wave of infections and deaths in the population, the entire country entered quarantine, giving way for higher education institutions to suspend classes, two years after the measure was taken the decision was made to return to classes gradually. At the University of Sonora, the hybrid model was implemented, a model in which students have a period of face-to-face classes and another period of online classes, which implied that teachers implemented new teaching-learning strategies, The use of information and communication technologies for the teaching of classes and the attendance of students to the university for face-to-face classes became a constant, given the conditions under which the work has been developed, this research aims to measure the implications of the hybrid model in the evolution of university life.
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