<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2218-3620</journal-id>
<journal-title><![CDATA[Revista Universidad y Sociedad]]></journal-title>
<abbrev-journal-title><![CDATA[Universidad y Sociedad]]></abbrev-journal-title>
<issn>2218-3620</issn>
<publisher>
<publisher-name><![CDATA[Editorial "Universo Sur"]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2218-36202022000500611</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Evaluación de software contable de aplicación, para la enseñanza de la contabilidad en estudiantes de Ingeniería de Sistemas de la Universidad de Guayaquil]]></article-title>
<article-title xml:lang="en"><![CDATA[Evaluation of application accounting software, for the teaching of accounting in Systems Engineering students of the University of Guayaquil]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ruata Avilés]]></surname>
<given-names><![CDATA[Silvia Adriana]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad de Guayaquil  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>10</month>
<year>2022</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>10</month>
<year>2022</year>
</pub-date>
<volume>14</volume>
<numero>5</numero>
<fpage>611</fpage>
<lpage>620</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202022000500611&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202022000500611&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202022000500611&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Los conocimientos de Contabilidad ya no son privativos de los graduados de las carreras afines, sino que cada vez más los ingenieros ganan un papel determinante en su implementación y desarrollo, principalmente los especialistas en Ingeniería de sistemas, dada la tendencia actual de informatización de la sociedad. Sin embargo, se aprecian deficiencias en el aprendizaje y comprensión de conceptos básicos claves de Contabilidad, por parte de los futuros ingenieros en sistemas, de la Universidad de Guayaquil. Por tanto, la presente investigación tuvo como objetivo mejorar el aprendizaje de los conceptos de Contabilidad en los estudiantes Ingeniería de sistemas, mediante la evaluación de la calidad de softwares contables. Para lo cual se aplicó el sistema contable online Dobra.ec, a la enseñanza de la Contabilidad en los grupos seleccionados. Los resultados obtenidos demuestran el impacto positivo de la introducción del uso del sistema Dobra para la enseñanza-aprendizaje de la asignatura Contabilidad, así como del nivel de conocimiento superior alcanzado por parte de los estudiantes que realizaron una correcta evaluación da la calidad de este sistema, mediante de la aplicación de normas ISO 2500.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT The knowledge of accounting is no longer exclusive to graduates of related careers, but more and more engineers are gaining a decisive role in its implementation and development, mainly specialists in systems engineering, given the current trend of computerization of society. However, there are deficiencies in the learning and understanding of key basic concepts of accounting by future systems engineers at the University of Guayaquil. Therefore, the objective of this research was to improve the learning of accounting concepts in systems engineering students through the evaluation of the quality of accounting software. For this purpose, the online accounting system Dobra.ec was applied to the teaching of accounting in the selected groups. The results obtained demonstrate the positive impact of the introduction of the use of the Dobra system for the teaching-learning of the Accounting subject, as well as the higher level of knowledge achieved by the students who carried out a correct evaluation of the quality of this system, through the application of ISO 2500 standards.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Ingeniería de sistemas]]></kwd>
<kwd lng="es"><![CDATA[Aprendizaje de la contabilidad]]></kwd>
<kwd lng="es"><![CDATA[Software contable]]></kwd>
<kwd lng="es"><![CDATA[Evaluación de la calidad]]></kwd>
<kwd lng="en"><![CDATA[Systems engineering]]></kwd>
<kwd lng="en"><![CDATA[Accounting learning]]></kwd>
<kwd lng="en"><![CDATA[Accounting software]]></kwd>
<kwd lng="en"><![CDATA[Quality assessment]]></kwd>
</kwd-group>
</article-meta>
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