Competencias genéricas y específicas en el proceso de aprendizaje, estudiantes de primer año de Contaduría Pública, UNAN-Managua/CUR-Matagalpa, 2025

Abstract

The National Autonomous University of Nicaragua implemented, starting in 2021, a curriculum design based on competency development across the different degree programs offered by this institution. In this context, the present research was conducted on the generic and specific competencies involved in the learning process of first-year students in the Public Accounting program at the Regional University Center CUR-Matagalpa during the first semester of 2025. The purpose of the study was to identify the level of development of these competencies and to analyze the difficulties encountered in their development. The research idea emerged from teaching experience and from a series of issues observed in the development of competencies, related to student behavior (discipline, attendance, motivation, task completion), as well as limitations concerning time and the number of face-to-face class hours during the academic semester. The research approach was quantitative. Survey instruments and checklists were applied, and data analysis was carried out using computer tools, especially Microsoft Excel. The study identified that students entering the first year of the program already possessed certain generic competencies acquired during their previous education, such as logical-mathematical reasoning, analytical skills, problem-solving abilities, basic proficiency in Excel spreadsheets, and oral and written comprehension. These competencies served as a bridge that facilitated the transition toward specific competencies. The development of competencies in the learning process was favorable, with between 70% and 80% of the participants consecutively achieving the competencies outlined in the curricular component.