Offline digital tools and their influence on accounting academic performance in high school students

Abstract

In Ecuador, the education system faces various challenges in educational institutions in both urban and rural areas. One of the most significant is limited access to connectivity, which negatively affects the teaching-learning process by placing students at a disadvantage, as it restricts the development of technological and digital skills. The objective is to analyze whether offline digital tools contribute to improving academic performance in the subject of accounting at the high school level. Previous studies on the same topic provided valuable information for this research. This study adopted a quantitative case study approach. The sample consisted of 51 high school students in the accounting field. In addition, a comparative table was created between the tests, and the differences before and after the pedagogical intervention were analyzed, which was verified using Student's t-test. Relevant data and information were also obtained from the survey and interview. The results showed that the use of offline digital tools had a positive influence on academic performance. This was observed in the post-test results, accompanied by high percentages of satisfaction and motivation with the tools used. The role of the teacher is key in selecting the relevant tools adapted to the context, which suggests a relationship with the TPACK model. The research provides empirical evidence applicable to other institutions with similar difficulties, and further research is needed on the use of AI without an internet connection.