Failure in students of the Bachelor of Accounting at UACYA-UAN in matters of mathematical content

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Miriam Angélica Salcedo Montoya
Juan Pedro Salcedo Montoya
María Asunción Gutiérrez Rodríguez
Ileana Margarita Simancas Altieri

Keywords

Failure, learning difficulties, mathematics

Abstract

Today in the Academic Unit of Accounting and Administration (UACyA) of the Autonomous University of Nayarit (UAN) of Mexico, four bachelor’s degrees are offered, with the Bachelor of Accounting, with 929 students holding most of the curriculum. The lag of reprobation that exists has a high index, according to the data that has been issued by the SADCE, which is the program that has the information of the students of the Autonomous University of Nayarit, is above 30% in in general, showing a high rate of failure in those learning units that are contained in the study plans of the 4 undergraduate programs, offered by the UACyA-UAN, which imply mathematical calculation, so it presumes some rejection of students to the mathematical content and therefore lead to failure in the subjects that include such content.


As an objective, the identification of the subjects and the factors that influence the correct development of mathematical and calculation knowledge and which result in the failure of the subjects that include these competences in their content, of the students who are studying for a degree in Accounting of the UACyA of the UAN Mexico, which can contribute to the establishment of strategies to reduce the serious problem of failure.


For this, non-experimental, cross-sectional research was carried out, and in a qualitative way. A survey was applied to 100% of the students of the degree in Accounting at the UACYA - UAN who were found to be irregular due to non-accreditation of subjects and thus determine the learning units of mathematical content, both calculation As for solving problems that have the highest frequency of failure, school year August-December 2019.

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