Vol. 8 No. 77 (2026): March
Artículos

Needs assessment for the implementation of accounting practice spaces in a public university: a comprehensive diagnostic study

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  • Francisco Jaimes Millán,
  • Marcela Jaramillo-Jaramillo,
  • Patricia García-Hernández
Francisco Jaimes Millán
Centro Universitario UAEMéx Temascaltepec
Marcela Jaramillo-Jaramillo
Centro Universitario UAEMéx Temascaltepec
Patricia García-Hernández
Centro Universitario UAEMéx Temascaltepec
DOI: https://doi.org/10.51896/rilcods.v8i77.1187

Published 2026-04-01

Keywords

  • Accounting laboratory,
  • Higher education,
  • Experiential pedagogy,
  • Professional competencies,
  • Educational technology,
  • Practical training
    • ...More
    Less

How to Cite

Jaimes Millán, F., Jaramillo-Jaramillo, M., & García-Hernández, P. (2026). Needs assessment for the implementation of accounting practice spaces in a public university: a comprehensive diagnostic study. Desarrollo Sustentable, Negocios, Emprendimiento Y Educación, 8(77), 126–139. https://doi.org/10.51896/rilcods.v8i77.1187
Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

Abstract

The objective of this study was to develop a comprehensive diagnostic to establish the implementation foundations of an accounting laboratory that strengthens practical training at a decentralized public university in the State of Mexico. Applied research was conducted using a mixed approach with an exploratory-descriptive design. Two instruments were validated through reliability analysis (α = 0.8648 for students, α = 0.9132 for faculty), applied to 81 students (81% of the total) and 18 faculty members (90% of the total) from the Accounting degree program. Descriptive and inferential statistical analysis was performed using Stata v.17.0. 36% of students have prior technical training; the priority competencies identified are: specialized software management (89%), tax calculation (84%), and auditing (76%). 80% of faculty have over 10 years of experience, but only 50% have used accounting software. The diagnostic evidence is a critical institutional need to implement an accounting laboratory based on experiential pedagogy that integrates theory and practice and strengthens professional competencies in contemporary technological environments.

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