Proposal for a blended learning model for the bachelor's Degree in Public Accounting

Abstract

This paper presents a proposal for a blended learning model to improve the teaching and teaching-learning process of the Bachelor's Degree in Public Accounting, specifically within the program offered by the Universidad Mayor, Real y Pontificia de San Francisco Xavier de Chuquisaca. The theoretical framework demonstrates that the Fifth Industrial Revolution has reshaped the field of accounting. In this new paradigm, public accountants have become both strategists and analysts, requiring them to develop soft skills with an emphasis on critical and analytical thinking, creativity, flexibility, ethics, and integrity. This raises the question of which educational modality can best address the needs and requirements of the current context for Public Accounting professionals. Therefore, a blended learning model is proposed, as its nature requires students to navigate complex scenarios, make decisions about their learning paths, and reflect on their progress, thereby fostering critical and reflective thinking. The proposal consists of a three-month implementation and development sequence - starting with in-person activities, continuing with online activities, and concluding with in-person activities- applied across the three terms of the academic year. This proposal aims to develop soft skills and prioritizes student responsibility for their own learning, fostering self-regulation through autonomous learning and contributing to bridging the gap between academic training and contemporary professional practice.