Didactic system of strategic accounting with a sustainable approach in the Bachelor's degree in Tourism

Abstract

This research has no recognized precedent to date and presents a didactic system of strategic accounting with a sustainable approach in the bachelor's degree program in tourism. The study was conducted using a Participatory Action Research approach, which included the following stages: Stage 1: Bibliometric Analysis, Stage 2: Diagnosis of the contents of strategic accounting with a sustainable approach at the Central University Marta Abreu of Las Villas, and Stage 3: Evaluation of the didactic system of strategic accounting with a sustainable approach in the third-year bachelor's degree program in tourism at the same university. Through methods such as documentary analysis, in-depth interviews, participant observation, and pedagogical tests, the research aimed to identify and analyze the key contents of strategic accounting that are relevant to students. The results indicate the need to investigate methodologies for implementing didactic systems, develop teaching materials, and integrate strategic accounting and sustainability into the curriculum, which presents great potential. Additionally, it was observed that students engaged affectively with the content and took graphic evidence from case studies. This study contributes to the training of more competent professionals in the area of tourism with a sustainable approach. It concludes that the proposed didactic system allows for transforming the educational environment in the proposed scenario and recommends transferring these practices to other educational contexts.