Alignment between Course Syllabi (PEA) and Learning Outcomes (RdA) in technological higher education in accounting

Abstract

This article presents a critical documentary analysis of the alignment between Course Syllabi (PEA, in Spanish) and Learning Outcomes (RdA, in Spanish) in a technological accounting career program in Latin America. The theoretical perspective adopted is that of constructive alignment (Biggs, 2014; Biggs & Tang, 2011), distinguishing between formal documentary coherence and effective alignment among outcomes, teaching activities, and assessment. The study draws on two primary institutional sources from the academic period 2025.1; a semester report on monitoring and evaluation of the teaching process, and a competency-based curricular evaluation document. Methodologically, a qualitative-descriptive strategy was implemented, triangulating quantitative evidence (review matrices, grades, and rubrics) and qualitative evidence (committee observations, teacher hetero-evaluation, and student focus groups). Findings show a high level of formal alignment between syllabi and learning outcomes (scores ranging from 3.8 to 4.0 out of 4), along with positive academic performance indicators (overall average grade of 8.34/10 and a 100% pass rate). However, tensions in implementation are identified that reveal the gap between documentary coherence and effective learning experience: a demand for more instructional hours in highly complex courses, a need for additional practical activities and real-life cases, and a still uneven use of bibliographic and technological resources. It is noted that academic performance is used as an approximation of achieving learning outcomes, which constitutes a conceptual limitation of the study. It is concluded that formal alignment is a necessary, but not sufficient condition for constructive alignment, and it is proposed to strengthen curriculum evaluation as a continuous, participatory and formative process, with greater articulation between pedagogical evidence, teacher professional development and the social relevance of competencies.