Curriculum management in basic accounting: an Analysis of the curricular gap and its implications for institutional improvement

Abstract

Curriculum management in accounting education faces the challenge of integrating technological mediation without sacrificing pedagogical rigor. The objective of this article is to analyze the gap between formal curriculum design and its practical execution in the Basic Accounting course at the University of Costa Rica, Guanacaste Campus. To carry out the study, a questionnaire was administered to 47 students, and in-depth interviews were conducted to triangulate perceptions regarding academic workload and the use of digital tools; likewise, the methodology was based on a mixed-methods approach with an exploratory-descriptive scope. The quantitative results were organized on a 1-to-5 Likert scale, where the category that obtained the highest average rating was 'active methodologies,' with a mean of 4.21. However, at the qualitative level, the findings reveal a different perspective. In this case, participants point out that the learning dynamics prioritize exercise-solving over critical analysis. Similarly, it was identified that the volume of assigned homework affects the learning process, thereby limiting the utilization of formative activities. As a contribution to improving this situation, strategies based on the TPACK and SAMR models are proposed to promote the reduction of repetitive content and the institutional consolidation of professional simulation environments. In this context, one of the main conclusions of the study is that university administration transcends the mere availability of hardware and requires curriculum management to focus on pedagogical intentionality—moving beyond the transactional validation of objectives—and on strengthening the analytical competencies that enable students to meet the demands of the labor market.