Teaching accounting using the matrix method

Authors

William Zacarías Ojeda Pereda
Universidad Nacional Santiago Antúnez De Mayolo
https://orcid.org/0000-0002-4228-4633
Saturnino Alberto Minaya Chávez
Universidad Nacional Santiago Antúnez De Mayolo
https://orcid.org/0000-0002-8698-9336
José Enrique Sifuentes Stratti
Universidad Nacional Santiago Antúnez De Mayolo
https://orcid.org/0009-0006-8268-3774

Keywords:

método matricial, contabilidad, estrategias de aprendizaje

Synopsis

Accounting as an essential discipline in the business world requires effective teaching that allows future professionals to understand the complexity of accounting and financial processes, as well as apply them accurately and strategically in their future careers. However, gaining a deep understanding of accounting concepts can be challenging for many students. This is where the matrix method is presented as an innovative and efficient alternative.
The matrix method, also known as "matrix-based learning", is based on the combination of theoretical and practical knowledge through the organization of information in matrices and tables. This technique facilitates the visualization and relationship of the different accounting elements, allowing the student to build an optimal and structured learning of the key definitions and procedures. Well, we want to avoid the confusion that surrounds this discipline by not having a history (theoretical and practical) as such. Therefore, this book explores in detail, based on different studies, how the matrix method can improve the didactics and training of accounting promoted from the university level, addressing both basic accounting fundamentals and more complex topics, adapting each explanation of the aforementioned approach.
Thus, the objective is to provide educators and students with an effective, dynamic and innovative teaching tool that facilitates the acquisition of accounting knowledge and promotes the development of analytical and critical skills necessary to face the new challenges in the present century. Through this study, we hope to contribute to the strengthening of accounting education and, ultimately, the success and growth of those who enter this exciting field. So you are encouraged to explore the world of accounting through the matrix approach and discover its potential to transform and renew the way this discipline is learned and taught.

Author Biographies

William Zacarías Ojeda Pereda, Universidad Nacional Santiago Antúnez De Mayolo

PhD in Accounting, Master in Finance, Certified Public Accountant, Graduate in Physics, I currently work as a university professor in the Main Category for Exclusive Dedication, in the Faculty of Economics and Accounting of the Accounting study program at the National University " Santiago Antúnez de Mayolo”, Advisor and Consultant in Scientific Research, at the undergraduate and graduate levels. Consultant in tax and financial matters.

Saturnino Alberto Minaya Chávez, Universidad Nacional Santiago Antúnez De Mayolo

Accountant with a PhD in Accounting and Finance, consulting for companies, with experience in preparing financial statements, with the ability to interpret the economic and financial facts of for-profit and non-profit companies.

José Enrique Sifuentes Stratti, Universidad Nacional Santiago Antúnez De Mayolo

Economist by profession, with a master's degree in Public Administration, and postgraduate degrees in formulation and evaluation of public investment projects. He has been teaching university teaching since 1994 to date and has worked in the areas of public finance, planning, government accounting, logistics and consulting at the first level of university senior management.

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Published

November 29, 2023