Resumo

AGUILAR ANAYA, María de los Ángeles; SAAVEDRA GARCIA, María Luisa  e  TAPIA SANCHEZ, Blanca. The instructional strategies in the teaching and the formation of the Accountant. Perspectivas [online]. 2018, n.41, pp.93-116. ISSN 1994-3733.

The objective of this work is to provide elements of analysis to understand the use of instructional strategies in the initial training of the accountant, which serve as the basis for future research on the subject. For this purpose, a review and analysis of the literature was carried out, developing a descriptive documentare research. The main conclusions are that there is a latent concern to know the factors that should be considered for the instructional design in order to bring the accounting knowledge to the student. As important factors that directly affect the teacher, were found: promote the development of the cognitive processes of the students, guiding the intervention and taking care of the individual characteristics of the students, making use of the instructional strategies.

Palavras-chave : Instructional strategies; teaching-learning process; accounting; accountant.

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