Enhancement of the curriculum design for distance education in the accounting and finance degree program

Abstract

The curricular design in distance education begins with the analysis of the general relationships of the curriculum with other concepts: the professional training process, the teaching-learning process; to specify all this in distance education and the specific degree. The aim of this article is to analyze the theoretical and methodological foundations that support their improvement of the curricular design of distance education in the Accounting and Finance Degree at the institutional level, as a variable of research. Descriptive research was developed through a critical review of various concepts at both international and national levels, which allowed for establishing generalizations that serve as a framework for the author's proposals. Methods such as analytical and synthetic, inductive-deductive, systems approach, expert consultation, frequency distributions, and network analysis were employed. As a result, the research variable was conceptualized and operationalized.