The Application of the Accounting Cycle in School Entrepreneurship: A Didactic-Practical Approach.
DOI:
https://doi.org/10.70577/asce.v4i4.494Keywords:
Accounting Cycle, School Entrepreneurship, Active Methodology, Complex Problem Solving, Educational Transformation.Abstract
This article analyzes the implementation of the accounting cycle in school entrepreneurship projects through a didactic-practical approach, aiming to strengthen technical-accounting competencies, foster the resolution of complex problems, and contribute to the systemic transformation of education. The research followed a qualitative-descriptive approach, supported by participant observation and document analysis techniques, applied to primary and secondary students engaged in entrepreneurship initiatives that incorporated accounting components within real or simulated contexts.
The findings revealed that teaching the accounting cycle through experiential learning significantly improves students' understanding of key processes such as transaction recording, classification, and analysis. Additionally, it enhances critical thinking, autonomy, and informed decision-making—skills essential for addressing real-world complexity. The methodology effectively integrated theoretical content with practical applications, creating an active, collaborative, and context-based learning environment.
This approach not only reinforced students' academic competencies but also highlighted the transformative potential of integrated pedagogical practices to structurally reshape traditional educational models. It is concluded that applying the accounting cycle in school entrepreneurship is a replicable and relevant strategy aligned with contemporary educational challenges. It positively impacts students’ holistic development and their preparedness for economic realities. This experience offers new perspectives for curriculum redesign, teaching innovation, and the cross-curricular application of practical knowledge in the classroom.
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