<?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>S2218-36202025000300055</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Percepciones Estudiantiles en la Integración de un Aplicativo Web Contable en la Formación Profesional]]></article-title>
<article-title xml:lang="en"><![CDATA[Student Perceptions on the Integration of a Web Accounting Application in Vocational Training]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Quimi Franco]]></surname>
<given-names><![CDATA[Dennise Ivonne]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Flores Villacrés]]></surname>
<given-names><![CDATA[Emilio Javier]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Quimi Franco]]></surname>
<given-names><![CDATA[Wendy Paola]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Merizalde Andrade]]></surname>
<given-names><![CDATA[Christian Elías]]></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>06</month>
<year>2025</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>06</month>
<year>2025</year>
</pub-date>
<volume>17</volume>
<numero>3</numero>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_arttext&amp;pid=S2218-36202025000300055&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_abstract&amp;pid=S2218-36202025000300055&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.sld.cu/scielo.php?script=sci_pdf&amp;pid=S2218-36202025000300055&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[RESUMEN Se desarrolló un estudio cuantitativo con el objetivo de analizar las percepciones de estudiantes universitarios y tecnológicos sobre el uso de un aplicativo contable digital en la enseñanza de contabilidad, orientado al desarrollo de competencias profesionales. El aplicativo fue implementado durante un bimestre académico en cuatro instituciones de educación superior, permitiendo a los estudiantes simular procesos contables reales. Posteriormente, se aplicó un cuestionario estructurado que evaluó tanto aspectos técnicos como percepciones subjetivas relacionadas con la motivación, la confianza y la preparación para el entorno laboral. Los resultados mostraron una alta valoración del aplicativo en ambas dimensiones, así como una fuerte correlación entre ellas, indicando que el uso del software impactó positivamente tanto en el aprendizaje como en la percepción de empleabilidad. El análisis factorial confirmó la unidimensionalidad del constructo evaluado y la consistencia interna del instrumento. La investigación evidenció el potencial del aplicativo como recurso pedagógico integrador, capaz de vincular la teoría contable con escenarios reales, favoreciendo el tránsito del aula al mundo profesional.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[ABSTRACT A quantitative study was conducted to analyze the perceptions of university and technical institute students regarding the use of a digital accounting application in teaching practices aimed at professional skill development. The application was implemented over an academic term across four higher education institutions, allowing students to simulate real accounting processes. A structured questionnaire was subsequently applied, evaluating both technical aspects and subjective perceptions related to motivation, confidence, and perceived readiness for the labor market. Results indicated high student appreciation of the application in both dimensions, along with a strong correlation between them, suggesting that the tool positively influenced learning outcomes and employability perception. Factor analysis confirmed the unidimensionality of the evaluated construct and the internal consistency of the instrument. The study demonstrated the application's potential as an integrative pedagogical tool, effectively bridging accounting theory and real-world practice to facilitate students&#8217; transition from education to the professional sphere.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Contabilidad]]></kwd>
<kwd lng="es"><![CDATA[Tecnología Educativa]]></kwd>
<kwd lng="es"><![CDATA[Aplicativo Web]]></kwd>
<kwd lng="es"><![CDATA[Competencias Profesionales]]></kwd>
<kwd lng="es"><![CDATA[Inserción Laboral]]></kwd>
<kwd lng="es"><![CDATA[Educación Superior]]></kwd>
<kwd lng="en"><![CDATA[Accounting]]></kwd>
<kwd lng="en"><![CDATA[Educational Technology]]></kwd>
<kwd lng="en"><![CDATA[Web Application]]></kwd>
<kwd lng="en"><![CDATA[Professional Competencies]]></kwd>
<kwd lng="en"><![CDATA[Employability]]></kwd>
<kwd lng="en"><![CDATA[Higher Education]]></kwd>
</kwd-group>
</article-meta>
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